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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Report from Workshop No. 1Systems evaluations and sampling –

first audit experiences in 2007-2013 period Ljubljana, 12-13 October 2009

Mr Robert CamilleriAudit Manager

Internal Audit and Investigations Division Malta

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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Presentation - SloveniaPresentation - 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

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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Presentation - SloveniaPresentation - 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

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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Sampling and small populations – Sampling and small populations – Dutch experienceDutch 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

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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Sampling and small populations – Sampling and small populations – Dutch experienceDutch experience

Discussion (General)

• Definition of error: not in Regulations – CION classifies between serious quantifiable errors having financial impact etc.

• 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.

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Ljubljana, 12-13 October 2009

Homologues Group Meeting

Slovenia, October 2009Republika SlovenijaEuropean Union

Thank you for your attention!Thank you for your attention!