1 / 7

French public administration experience

PEMPAL Internal Audit COP thematic group meeting on October 13-14, 2015, in Yerevan, Armenia. French public administration experience. Yerevan, October 13th, 2015. Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit.

kgill
Download Presentation

French public administration experience

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. PEMPAL Internal Audit COP thematic group meeting on October 13-14, 2015, in Yerevan, Armenia French public administration experience Yerevan, October 13th, 2015 Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit Relationships Internal Audit – External Audit – Financial Inspection

  2. Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France • Public reforms/Specificities within the French administration • Constitutional bylaw on budget Act (“LOLF”) – 2006 : • Public policy => Missions => Programmes => Actions (objectives) • Results-oriented budget with performance targets and indicators (each programme) • Certification of public accounts by the Court of Account • Centralised public accounting and budgeting function (MoF) - 2012 : • All public entities : State administration, local communities, agencies • All funds : Expenditures and revenues • Segregation of duties between Authorising officers and Public accounters • Decentralised internal audit functions (ministry) - 2011 External audit (EA) Financial inspection (FI) Internal audit (IA)

  3. Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France • The key players within the French administration Executive level : • At Programme level • The programme manager and staff • The Directors of Financial Affairs and Human Resources Departments and staff • At ministerial level • The Secretaries-General of the Ministries and staff • The budgetary and accounting control service and staff • Inspection and control services • Internal auditors • At interministerial level • The Directorate for the Budget • The Directorate‑General for Public Finance • The central harmonisation Committee for Internal Audit • Financial inspection • Legislative level : • The Parliament • The Court of Accounts EA FI IA FI

  4. Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France • Different positions and status

  5. Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France • Different approaches

  6. Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France • Complementary overall system Financial inspection Internal audit External audit Verifications IIA IPPF approach ISA & IFAC approach Sanction Recommandation Opinion Public entities Hierarchy Programmes (policies) Authorising officers State administration and Social security Obligation Regularity Objectives Management and control Applicable accounting rules and principles Financial statements

  7. PEMPAL Internal Audit COP thematic group meeting on October 13-14, 2015, in Yerevan, Armenia French public administration experience Yerevan, October 13th, 2015 Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit Relationships Internal Audit – External Audit – Financial Inspection

More Related