Experiences gained on training of EA and IA auditors

2018-10-16 08:40:00   |   Author: Nemesvári-Horthy Eszter

The three-day international interactive training on cooperation between external and internal auditors took place this week, where auditors of the State Audit Office of Hungary were also present.

The international professional meeting and training reached its goal by providing a platform for the exchange of information, which enabled participants to learn a number of practical examples of opportunities for cooperation between internal and external auditors.


In addition to the Hungarian participants, other representatives from eight countries (Albania, Netherlands, Croatia, Kosovo, Montenegro, Serbia, Slovenia and Turkey) including external and internal auditors from supreme audit institutions and ministries were present. From the State Audit Office of Hungary, Eszter Nemesvári-Horthy and Gábor Görgényi audit managers and Szabolcs Csernyák dr. auditor participated at the event.

 

Experiences gained on training of EA and IA auditors


As we reported in our earlier newscast, the first day of training was about reviewing the regulatory and methodological frameworks, whereas on the second day the participants could gain insight to the practices in each country.


On the third and final day of the training, the head of department of the Croatian Ministry of Finance gave a lecture on the possibilities and the role of cooperation between the central harmonization units of the ministries and of the supreme audit institutions. This lecture provided new information and practical examples primarily to the participants from EU candidate countries, which can be further utilized in their work.

 

Experiences gained on training of EA and IA auditors


Following the lecture, the participants of the training had to synthetize and interactively present the ideal model of cooperation between external and internal auditors and the obstacles to reach this ideal state. Based on the analysis of the problems, solutions had to be elaborated and a detailed action plan had to be drawn up for implementation. The prepared models were mutually analysed and evaluated by the participants and the experts invited by the organizers.


By the end of the training, participants gained comprehensive insight into the contexts of the standards and regulations that form the underlying framework regarding cooperation between internal and external auditors. They have learned the basics of successful co-operation between internal and external auditors by identifying the most important areas of cooperation. As a result, participants will be able to utilize the knowledge in their practical work later on.

Eszter Nemesvári-Horthy
Gábor Görgényi
Szabolcs Csernyák dr.