TRAINING AND CERTIFICATION OF INTERNAL AUDITORS IN PUBLIC
TRAINING AND CERTIFICATION OF INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Stoja Roćenović Central Harmonization Unit Ministry of Finance of Montenegro Prague, March 21 -23. 2016
Legal framework 1. 2. 3. 4. 5. Law on public internal financial control in public sector Rulebook on the Curriculum and Manner of conducting the examination for authorized internal auditor in the public sector Internal instruction of conducting mentorship Instruction on continuos professional specialization of certifed internal auditors in public sector Program of continous professional specialization of internal auditors in public sector http: //www. mf. gov. me/en/organization/sector-for-pifc? alphabet=lat
DEVELOPMENT OF PROGRAM OF TRAINING AND CERTIFICATION 2012 -2013 -2014 2015 -2016 Total CIPFA participants 40 25 33 98 CIPFA certificates 27 17 Ongoing 44 * National certificates 14 12 5 31* 34 34* 5 31 Participants of practical training for CIPFA certificate Participants of practical training – national certificate - 14 - 12 * Participants in the process of acquiring certificates are not included
INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Central level Local level Total 40 31 71 31 11 42 Number of appointed internal auditors in public sector Number of certified internal auditors ( 5 internal auditors have both national and CIPFA certificate) CIPFA Certificate National Certificate 18 Number of internal auditors in process of acquiring certificates 18 CIPFA Certificate National Certificate 7 4 6 19 (2 internal auditors are in process of acquiring both national and CIPFA certificate) ( 9 interal auditors are in process of acquiring both national and CIPFA certificate) 2 6 11 17
HOW TO ACQUIRE CERTIFICATE? • Ø Ø Ø National certificate 10 day theoretical training written exam one audit with mentor assistance and exam in oral • CIPFA Certificate Ø 4 modules ( National legislation and tax system, Internal audit fundamentals, Accounting and financial reporting and Governance and control ) Ø written exam after each module
SUPPORT IN IMPLEMENTATION OF PROGRAM OF TRAINING AND CERTIFICATION • CIPFA (Chartered Institute for Public Finance and Accounting) and CEF (Center of Excelence in Finance) • Donators: Government of Germany, Goverment of Slovenia, Worldbank, CEI (Central European Inititative) • Human Resource Management Agency of Montenegro • Ministry of Finance of Montenegro • Tutors
PROBLEMS IN IMPLEMENTATION • Engagement of tutors • Preparation of materials • Acceptance of CIPFA program from participants
FURTHER PLANS • Established sustainable system of training and certification • Usefull way of acquiring knowledge and skills • Exchange of knowledge and experience
Thank you for attention! Questions? stoja. roćenovic@mif. gov. me
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