Transcript Titre du slide show

European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Report from Workshop No. 1
Systems evaluations and sampling –
first audit experiences in 2007-2013 period
Ljubljana, 12-13 October 2009
Mr Robert Camilleri
Audit Manager
Internal Audit and Investigations Division
Malta
Ljubljana, 12-13 October 2009
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Presentation - Slovenia
Work Performed till mid-2009
• 3 Compliance Assessments – outsourced
• 1 Audit Strategy
• First audit report and opinion (disclaimer) by
31/12/2008
• Follow-up of recommendations from
compliance assessment reports
• System audit at the Managing Authority
Ljubljana, 12-13 October 2009
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Presentation - Slovenia
Discussion on Annual Control Report and Opinion 31/12/2009
•
Various Member States’ opinion: Since no expenditure was
declared till 2008 and no audits on operations were done by
mid-2009, a DISCLAIMER OF OPINION has to be provided
(reference was made to ISA)
•
CION’s opinion: Where limited systems audits have been
performed, the AA has to provide an opinion, possibly with a
SCOPE LIMITATION ….
….. A PRESENTATION LATER ON TODAY
Ljubljana, 12-13 October 2009
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Sampling and small populations –
Dutch experience
Example on non-statistical sampling
• First, audit all large items (i.e. greater than
materiality)
• Then, calculate sample size for other items
based on results of systems audits
Ljubljana, 12-13 October 2009
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Sampling and small populations –
Dutch experience
Discussion (General)
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Definition of error: not in Regulations – CION classifies between serious
quantifiable errors having financial impact etc.
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Disadvantages of MUS: assumes low error rate
•
If there are problems in systems audits, effort should be made to tackle
these (impact on audits on operations)
•
There are no miracle solutions for small programmes…. we have to be
prepared to do more work compared to large programmes.
Ljubljana, 12-13 October 2009
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Thank you for your attention!
Ljubljana, 12-13 October 2009
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