About the expert UK Chartered Accountant experienced in financial, performance and procurement audit – running courses since 2012 for European Court of Auditors. Former Chair of Wandsworth Borough Council’s Audit Consultation Panel and a former non-executive Director of Battersea Arts Centre Trust (London). Author, with Peter Braun, of “Public Sector Procurement Audit – A Practical…
About the experts Francis Nicholson, CIA, QIAL, CRMA, Vice President Global Relations, Institute of Internal AuditorsFrancis leads the design and execution of engagement with The IIA’s 110 affiliates and five associated organizations, and influential stakeholder bodies on a global basis. He also works to support The IIA’s over 200,000 members in being effective advocates on…
Public sector auditors, internal and external, are important actors working towards accountability in their countries. Yet, auditees in government do not always act upon their audit reports and recommendations. Why not? Accountability, i.e. the government being held responsible for its actions, depends on many actors and mechanisms, which are in turn embedded in an equally complex…
Having historically relied on internal and external assurance providers, the French Ministry of Defence (MoD), much like other ministerial departments, was not familiar with internal audit (IA) until recently. A 2011 decree officially introduced the concept of IA into the French public administration. This required each ministry to comply with professional auditing standards and establish…
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