How to Audit Public Procurement Effectively

PROGRAMME DAY 2
How to Audit Public Procurement Effectively
9.20-9.30
Welcome Note from the Chair
Carsten Kyhnauv, Director of the Internal Audit
Department, Ministry of Defence, Denmark
9.30-10.15
How to Structure a Public Procurement
Audit?
• Importance of organisational understanding of audit of public
procurement – Create value
• Procurement with a strategic, tactical and operational point of view
for the organisation and for the internal auditors
• How to structure the internal audit of public procurement
• The need for involving the organisation in the internal audit
• How deep and wide will or can the internal audit do auditing of
public procurement?
• Identifying the risk of fraud in the procedures for public spending
• Key points in reporting the result of the internal audits work with
public procurement
• Use of key ratios in connection with public procurement
Carsten Kyhnauv, Director, Internal Audit Department,
Ministry of Defence, Denmark
10.15-10.30
Discussion Round
10.30-11.00
Coffee Break and Networking Opportunity
11.00-11.45
Using Investigation Methods to
Support Evidence
• The balance between the internal auditor as an auditor, and a
criminal/police investigator
• Forensic auditing
- risk understanding
- risk acceptance and
- risk control
• How does the internal auditor work against producing and
securing evidence – Homework and on the site?
• Steps in the work of an internal auditor to document evidence –
NOT produce evidence
• How does an internal auditor prepare the presentation of the
evidence to the company and/or the person?
• How does the internal auditor work together with the police/court?
• How do the internal auditor and the company/department secure
that processes in the future can avoid or reduce the possibilities of
fraud
Carsten Kyhnauv, Director, Internal Audit Department,
Ministry of Defence, Denmark
11.45-12.00
Discussion Round
12.00-13.30
Coffee Break and Networking Opportunity
6
Focus on
Methods
CARSTEN KYHNAUV
Director, Internal Audit
Department, Ministry of Defence,
Denmark
Since 2006, Carsten Kyhnauv is
Director of Internal Audit in the
Ministry of Defense in Denmark
where he is now responsible for the internal auditing of
the Danish Defence and Danish Home Guard. In this
role he has gained vast experience in auditing huge
and complicated public procurements – for example
investments in navy shipborne helicopters, warships, and
armored personnel carriers. He is a member of the group
executive management team in the Ministry of Defence,
and also confidential adviser on financial management to
the top management team within the Danish Defence and
Danish Home Guard. Moreover, Carsten Kyhnauv has farreaching
academic experience from his part time work as
assistant professor at the Copenhagen Business School
(since 1985 – now) and at the University of Southern
Jutland (since 1995 – now), Institute of Accounting &
Auditing. He also has expertise in the finance sector: He
started his career as Banker and has been Senior Vice
President as a Merchant Banker in a large Danish Bank.
After this position he was appointed as CFO in the City
of Copenhagen at the Department for Children and Youth
Administration.