YES Conference Thursday 21 November


1. Democracy and audit
In this session, the participants are going to discuss the role of supreme audit institutions and its evolution in response to the challenges of the 21st Century. We will seek to understand some of the ways that democracy and communication are changing and the relevance those changes have for us, such as the economic crisis, political disenchantment and the role of the auditor in those processes. We will also look into the evolution of the state and where we fit in as we report to our national democratic institutions. State audit was developed originally to meet the challenges of 19th Century oligarchy, how does it need to innovate to meet the demands of 21st Century democracy?

Session leader: United Kingdom

2. Performance audit methods
This session will explore two important elements of performance audit methodology:

1) Audit evidence collection: fact-finding, mapping, decision analytical modelling, data analysis, interviews, benchmarking, survey, etc.
2) Consultation with internal and external stakeholders and experts: roundtable, issue analysis, in-house quality review/control, external peer review, focus groups, drawing conclusions, etc.
If you want to enhance your performance audit skills in 50 minutes, join this session!

Session leader: European Court of Auditors

3. Ethics as an audit topic
The objective of this session is to explore and collect ideas on the challenges of auditing ethics-related issues. Central questions are: is there a reason and an interest for SAIs to audit issues related to ethics? Are such topics auditable and measurable? If yes, how?
Join our session and find the answers!

Session leader: EUROSAI Taskforce on Audit & Ethics, Portugal

4. Internal control frameworks
How can SAIs contribute to better internal control and risk management by public organisations? Join this session and learn all about it!
Public sector organizations need to have a clear view of obtaining their most important objectives. They also need to be capable of controlling the risks that occur by realising these objectives. SAIs can help public sector organizations develop their internal control and risk management framework. For this purpose the INTOSAI Sub-committee on Internal Control Standards and Risk Management has developed Guidances for Good Governance (GOVs). In this session you learn more about the importance of a solid internal control framework within public sector organizations and the role your SAI could possibly play.

Session leader: INTOSAI sub-committee on Internal Control Standards and Risk Management, Poland

5. Worldwide SAIs
All SAIs, from Africa to Asia and Europe, are supposed to apply the same international professional auditing standards. But is this realistic and sustainable, or even desirable? And what can SAIs from different countries worldwide learn from each other when it comes to implementing the ISSAIs?

Session leaders: Cameroon and Norway

6. Serious game
Serious games are video game simulations of real-world events or processes mostly designed for the purpose of training and education of professionals. In this session the Delft University of Technology offers the possibility to 20 congress participants to try a serious game for themselves. The Team-Up Game that will be played is all about the way you work in a team with other professionals. For about one and a half hour, depending on how good you and your three other teammates are in team problem solving, you will experience what team working under time pressure feels like and you will learn useful things relating your own team working skills. If you think good team work is a crucial condition for innovation, then this session is probably something for you.

Session leader: Delft Technical University



1. Auditing policy-making process - How to create better regulation?
The aim of this session is to collectively find answers to the questions:

1. Why should the policy-making process be audited by SAIs?
2. How can the policy-making process be audited?

In addition, the session aims to share experiences with SAIs from other countries and learn from one another in an inspirational way.

Session leader: Finland

2. Improvements in performance audits
Since 2010 the Performance Audit Department at the Icelandic National Audit Office (INAO) has put emphasis on working more effectively and efficiently than before. It has also started to operate in better accordance with ISSAI 3000 standards and best practice in project management and quality management. Its reports are now more focused and conducted in less time than before. In 2012 the Netherlands Court of Audit along with representatives of the Norwegian and Swedish SAIs conducted a peer review of the INAO’s performance audit practice. The review contributed to the development of the performance audit practice and since then the INAO has been improving it even further.
Your session leader will go through the changes and improvements at the INAO in the field of performance auditing in the past 3.4 years, and what we can learn from them. During the session we will discuss and compare different practices and improvements, such as defining audit scope and audit questions, planning the audit and communication with ministries and institutions.

Session leader: Iceland

3. Auditing from a citizen’s perspective
Less bureaucracy, more citizen-central thinking… let the ‘Kafka Brigade’ surprise you in this session! Social innovation and public sector reform should be the key drivers to policymakers and politicians in tackling complex issues in both society and government. Especially in times of crisis. But innovation requires both serious investments and substantial political mandate. And that is not something governments do easily when financial circumstances are harsh. What is the meaning of 'big society', 'civic innovation' and 'state participation' when true motivations behind policymaking lie in budget cuts and economic interests? And what challenges do we face as young audit commissioners under these circumstances, where money and time rule and less measurable values as 'social inclusion' and 'justice' are hardly mentioned in the decision making process? Could a better understanding of the meaning of public value and more citizen-centred approaches help us perform better in our research on policy outcomes? Are you up for the challenge to rethink your own role as an audit commissioner in reforming government?

Session leader: Kafka Brigade, the Netherlands

4. Showcases: IT in audit
In this session the spotlights will be on the good practice of using IT in audit. Participants of this workshop are challenged to share their thoughts and ideas about the use of IT in their own audit processes.

Session leader: Portugal

5. Improving ethics within SAIs
One of the main concerns of SAIs is the strengthening of stakeholders’ trust in the governance of the public sector.
The creation of the EUROSAI Taskforce on Audit & Ethics is a step forward in order to promote the good governance within SAIs, as a good example for the public sector and to create an effective audit institute. One of the goals of the taskforce is to define a model approach for training and other methods of raising awareness, knowledge and skills of ethical decision making, that SAIs can use to improve their good governance. The taskforce needs your help with this! Discover how you can improve ethical conduct within your SAI and contribute by adding ideas to our model.

Session leader: EUROSAI Taskforce Audit & Ethics

6. Serious game
Part II of the simulation game from Delft Technical University

Download the complete workshop programme (pdf) >