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Public

Internal
Control (PIC)
in Belgium

PEMPAL Brussels
27/02/18 – 02/03/18

BOSA.be
TABLE OF CONTENT

1. Legal framework
2. Different actors
3. Accountability structures
4. Implementing PIC and practical tools
5. Role of Internal Audit in PIC
6. Scope of the Internal Audit Activities
7. Lessons learned

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1. LEGAL FRAMEWORK

 Three royal decrees on PIC 2007

 Royal decree on Management Functions (2001)

 Law on federal budget and accounts (2003)

 Law on whistleblowing (2013)

 Royal decree on Centralised Federal Internal Audit


Service (2016)

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2. DIFFERENT ACTORS
 Operational internal controls
and management controls
 Management (Mandates)
 Staff

 Supporting and coordinating functions


 CHU and Ethics Bureau
 Financial and budget support
 Policy Evaluation (in progress)

 Evaluation by independent IA
 Centralised internal audit service
 Role of the Audit Committee

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3. ACCOUNTABILITY STRUCTURES

Accountability triangle
(responsability – authority/empowerment - accountability)

 Management contract

 Annual report on PIC

 Policy Evaluation (in progress)

 Cycle of annual perfomance evaluations

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4. IMPLEMENTING PIC & PRACTICAL TOOLS

 Providing advice and support


 Practical guidelines on developing and documenting PIC
 Self assessment tools
 Benchmarking and networking
 Training, seminars and workshops

 Integrating PIC
 Based on the management cycle (PDCA)
 All different aspects (compliance, operations, security,…)

 Involving all services, entities and staff


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5. ROLE OF INTERNAL AUDIT IN PIC

 Independence and objectivity


 Position
 Formal authority
 Budget
 Reporting lines
 Professionalism

 Assurance and consultancy provider


 Pragmatic approach
 Taking into account the maturity level of IC
 Close collaboration with CHU
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6. SCOPE OF THE INTERNAL AUDIT ACTIVITIES

 Governance, risk management and internal control

 All types of audits

 Risk based audit planning

 Management requests

 Single audit

 Role of the audit Committee

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7. LESSONS LEARNED

 Legal embedding incentive

 Tone at the top awareness

 Change in control environment sponsorship


& involvement

 Integrating in management cycle and single audit


efficiency and effectiveness

 From compliance to performance added value

 Solid PIC with 3 lines of defense clear roles


& responsibilities
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Change is hard
because people overestimate
the value of what they have
and underestimate the value
of what they may gain by
giving that up…
- J.Belasco & R. Stayer -

Contactinformation:
Katleen SEEUWS
Katleen.seeuws@bosa.fgov.be
BOSA.be