Training and Certification System for Auditors __________________ Danguole Subaciene, Head of Person

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Training and Certification System for
Auditors __________________Danguole
Subaciene,Head of Personnel Division, National
Audit Office of Lithuania
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Content

• Requirements for auditors
• Documents
• Training system
• Training programmes
• Training planning and evaluation of training
  needs
• Training Organization Process
• New Certification system of auditors.

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Main Requirements for Auditors

• higher (university) education
• working experience
• knowledge of legislation and audit standards
• personal skills and characteristics
• IT knowledge
• language skills.

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Main Documents on Training
PERSONNEL DEVELOPMENT STRATEGY
TRAINING STRATEGY
TRAINING REGULATIONS
SYSTEM OF COMPETENCIES
TRAINING PROGRAMMES
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Training Programmes
Stages
Initial training programme
Special training programme
Professional training programme
General initial training
Internal initial training
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Internal Initial Training Programme
Initial training
Knowledge about institution (8 hours)
ABC of public audit (24 hours)
Presented by internal trainers
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General Initial Training Programme
Programmes
Law on Civil Service
Public administration system
System of public economy
Principles of strategic planning
Constitutional structure of the State
Introduction to public policy analysis
EU regional policy
E-government
EU institutions
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Professional Training
Professional training
Accounting (108 hours)
Audit (83 hours)
Economics (52 hours)
Law (56 hours)
Information technologies (16 hours)
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Training and Qualification Development System

• Initial training of newcomers
• Internal initial training, approved by the NAO
  (32 ac. hours)
• Initial training for civil servants (about 50
  ac. hours).
• Professional training (270 ac. hours, 3-year
  programme).
• Special training (not applicable).
• Qualification development in
• professional area
• development of personal skills
• development of administrative skills.
• Training of top-level managers.

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Certification of Auditors(Internal System)
Professional training programme
Special training programme
Examination (not compulsory)
Examination (not compulsory)
Document No.1
Document No.2

Certificate of public auditor
This system is not working
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Planning of Training and Evaluation of Training
Needs
Assessment of auditors competencies
Definition of development area and training course
Definition of training priorities
Preparation of personal development plan
Analysis of the data
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Planning of Training and Evaluation of Training
Needs

Preparation of annual training plan
Discussions on annual training plan and its
approval
Training timetable
Training organization
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Training Organization Process

• Preparation of training programmes
• approved programmes
• programmes are developed on demand.
• Selection of lectors
• internal trainers
• lectors from other institutions
• institutions for qualification development.

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Training Organization Process

• Target group selection (according to PDP and ad
  hoc)
• Training events (seminars, lectures, courses,
  traineeship)
• Preparation of training reports
• After the training event
• Annual reports
• Training evaluation
• During the training event
• After the training event
• After 3 6 months (not applicable).

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Resources in Terms of Time and Money
Allocated on an Average to Each Civil Servant
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Why Do We Need a New System for Certification
of Auditors?

• Higher competence of auditors
• Equal requirements for all public sector
  auditors
• Existence of certification system in other
  countries and international organizations
• De jure recognition of the name of public sector
  auditor.

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(No Transcript)
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Syllabus for external auditors
Professional training
Audit
Strategic planning, accounting, taxation
EU economy and law
Law
Administrave skills
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Conditions for Granting a Certificate of
Auditor

• 3 years working experience, at least 2 years out
  of which - experience in audit work
• Mandatory training programmes heard and minimum
  amount of hours
• successfully passed exams
• status no lower than senior assistant of
  auditor

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Auditor Career System
Manager of audit team
Chief auditor
Chief auditor
Audi-tor didnt get certi-ficate
Senior assistant of auditor
Audi-tor recei-ved a certi-ficate
Senior auditor
Senior auditor
Assistant of auditor
Auditor

• Auditor