CEF Annual report 2021

32 CEF BUSINESS REPORT 2021
LEARNING PROGRAM 33
AUDITING
In 2021, we introduced new
topics in the audit program:
applying insights of behavioral
science in auditing and data
visualization in audit reporting.
Both webinars drew a large
number of applicants and were
well received by our colleagues
in the region.
EVENTS
Applying Insights from Behavioral
Science to Internal Audit
We are also constantly expanding our collaboration
with regional experts, like Ms. Aleksandra Vugrin
from the Court of Audit, Slovenia, who shared
her expertise and insights at the webinar Data Visualization
in Audit Reporting. Her presentation provided participants
with differing viewpoints on data visualization techniques
and tools, as well as practical examples from Slovenia.
The event Integrity in the Implementation of Structural Reforms
was an innovation in the auditing program. We simulated
an EU-awarded interactive game exercise that encouraged
and motivated participants to enhance their ability to
recognize the red flags of fraud. The concept of the game
exercise ensured that everyone gained a deeper understanding
of open source, intelligence and research database
tools, data analytics and, most importantly, lifelike exercises
and cases.
Another particularly notable event was the hybrid workshop
Audit Sampling. It was a combination of intensive theory,
numerous practical cases, and interaction between lecturers
and participants, both in the classroom and online.
Participants were excited to jointly contribute to this new
format, co-creating it with the experts and us.
Arjonela Dedja
Program Facilitator and thematic area lead
CEF
Data Visualization in Audit
Reporting
Risk-Based Annual Planning
Performance-Based Auditing
Integrity in the Implementation
of Structural Reforms
Auditing Governance
Audit Sampling
PROGRAM DONORS
• EU
• Ministry of Finance, the Netherlands
• Ministry of Finance, Slovenia
OTHER PROGRAM PARTNERS
• European Court of Auditors
We have strong ties with
the countries that share our
constituencies at the IMF,
World Bank and European Bank for Reconstruction
and Development (EBRD).
That’s why our ministry established the
Constituency Program. This program enables
us to support PFM reform in the
countries, in particular in areas where
our experts can provide genuine added
value. In our program with the CEF, we
focus on auditing and taxation. We make
sure that our work with the CEF is aligned
with our bilateral efforts in the countries.
What I like most about the Constituency
Program of the Dutch Ministry of Finance
is the peer-to-peer angle. Our colleagues
are more than willing to work with their
constituency counterparts. Once I talked
with an IMF resident representative in
one of our countries, who thought that
colleagues working together could add
a lot to the work of international institutions.
I think he is right.
Angelique van Haasteren
Technical Assistance Coordinator
Ministry of Finance, the Netherlands