Practical Seminar Identify • Manage • Prevent 5th – 6th September 2016, Berlin

Brochure

Risk Management in the Public Sector

With experts from: • International Atomic Energy Agency (IAEA), Internal Audit • European Organisation for Nuclear Research (CERN), Internal Audit • European Space Agency (ESA), Strategic Risk Coordination • Ministry of Finance, Central Audit Service, the Netherlands • Ministry of Finance, Dutch Tax and Customs Administration, the Netherlands

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PRACTICAL SEMINAR

Risk Management in the Public Sector There is no such thing as a risk-free area of activity Whether internal or external, strategic, financial, operational or reputational risks – these can significantly hinder the work of your authority. In the current economic and financial context the lack of an adequate approach to risk management is an enormous and real threat to the work of any public administration, since nowadays work efficiency and effectiveness in the public sector are more important than ever before. For that reason, it is of extreme importance that public authorities do not rely solely on their intuition in dealing with risks, but use professional formalised risk management as an integral and ongoing part of their general management process.

Risk management is not a choice Professionalised risk management enables organisations to deal with risks in the open and enhances communication with all involved stakeholders. The use of risk management

Who is this practical seminar for? Auditors: • Risk managers, financial managers, controllers, coordinators, members of audit committees or other risk practitioners dealing with risk management, supervisory, control and audit in public administration at all levels: - International - European - national - regional - local

tools and correctly balancing risk and control enables public authorities to make better decisions based on calculated risks and increases the focus on accountability. It supports the execution of the institution’s responsibilities and the achievement of its strategic objectives and thus leads to a more effective and efficient control and audit function without an unnecessary and disproportional increase of bureaucracy. It creates a real added value for the quality, efficiency and effectiveness of the work of public institutions. Professional risk management is not only about avoiding mistakes but assuring additional benefit for all people involved. In this seminar, experienced Auditors and Risk Managers from public organisations share their practical experiences on how they have successfully dealt with the questions commonly appearing when dealing with risks. Thanks to that, you will get a precise idea about which issues can and should become subject of risk management, the challenges which do frequently emerge when dealing with risks and how to create constructive links between risk management and related fields.

Are you already a certified public auditor? Then you can earn up to 6 CPE credits per Seminar, pending approval by your national CPE authority such as IFAC or IIA.

“A good amount of useful information.” Ciprian Marin, Certifiying and Paying Authority, Ministry of Finance, Romania

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• National and regional audit authorities •

Internal auditors working in public administration on international, European, national and regional level

• External auditors working for the public administration • Consultants and accountants working for the public sector

What will you learn at this seminar?

Your benefits

• What is risk and what kind of risks do you have to take into account? • Why is risk management a key factor for the management process in your organisation and what benefits will it give to you? • How to connect results-based management and risk management • How does risk management relate to or is useful for internal control and internal audit? • How can you set up successful risk management policies, strategies and processes that meet the needs of your institution? • What kind of problems or pitfalls can you encounter? • What are the risk identification techniques and how to use them in practice? • Can risk management contribute to dealing with risks arising from IT-developments such as social media and cloud computing? • How can you assess risks according to risk criteria? • How should you respond to risks effectively? • How can you monitor and report risks and how can you set up an efficient communication procedure? • How can you manage risks in public procurements?

„Masterclass Audit in the Public Sector“ This Seminar is a compulsory Masterclass seminar for the „Masterclass Audit in the Public Sector“ For further Information, please click here.

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Save money by learning how to modernise your management strategy through initiating or upgrading a successful risk management policy and strategy

• Become more efficient and effective in your audit work by successfully balancing risk and control •

Learn how to enhance the added value of your service delivery by implementing simple but effective risk management

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Benefit from practical experiences of experts from other regions and countries who are already successfully using risk management in their public authorities

• Practice identifying, assessing, treating, monitoring and reporting risks •

Consult your individual questions and problems with our experts from both, the auditor and the auditee side

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Network and exchange experience with European colleagues dealing with risk management, supervision, control and audit in public administration in public European and international institutions

“Well developed.” Jūratė Vlaščenkienė, Deputy Head of International Financial Assistance Coordination, Ministry of Finance of the Republic of Lithuania

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PROGRAMME DAY 1

Risk Management in the Public Sector 8.30-9.00

Registration and Handout of Seminar Documents 9.00-9.05

Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.30

Welcome Note from the Chair and Round of Introductions

Erik Boers, Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands

10.30-11.15

What is Risk and Risk Management?

• What is risk? • What is risk management? • Risk management framework principles • Risk management cycle: Risk identification, risk assessment, risk mitigation, risk monitoring, risk reporting • Risk management models and standards (COSO, PIFC)

Erik Boers, Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands 11.15-11.30

Discussion Round 11.30-12.15

Kick-Off Workshop

Connecting Results-based Management and Risk Management

Expectations and Introduction to the Case Study

• The importance of risk management in public administration • Setting and communicating risk appetite linking corporate objectives, results and risk management • Limitations and pitfalls of results-based management and risk management

This session gives an introduction about the most common challenges to be considered when dealing with risk management and gives the attendees an opportunity to exchange about their risk management experience so far.

Javier Chavarria, Senior Internal Auditor, Head of Internal Audit and Advisory Services, Office of Internal Oversight Services, International Atomic Energy Agency (IAEA)

Assessment of participants’ experience in risk management

12.15-12.30

Introduction to the case study: The Berlin Tax Office

12.30-13.30

In this interactive case study you will be given a practical exercise to work on in small groups, after which the results will be discussed. In case of any questions our experts are ready to give advice.

13.30-14.15

9.30-10.00

Erik Boers, Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands

Discussion Round Lunch Break and Networking Opportunity

Relationship between Risk Management and Internal Audit

• Assurance frameworks – an introduction into common models and concepts • The role of Internal Audit: what is it and does it do? • Risks – Alpha and omega of Internal Audit’s work • Risk management, internal audit and internal control – how do they harmonise? • From theoretical models to pragmatic approaches

Raphael Otzenberger, Senior Internal Auditor, European Organization for Nuclear Research (CERN) 14.15-14.30

10.00-10.30

Coffee Break and Networking Opportunity

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Discussion Round 14.30-15.00

Coffee Break and Networking Opportunity

15.00-15.45

Auditor’s Approach to Risk and Risk Identification Techniques

• What is the auditor’s approach to risk? • Auditor’s role in the facilitation of risk management processes in the organisation • Relationship between auditors and auditees • Participation / Self-assessment • Risk identification theory • Risk categories (External and internal risks, strategic risks, operational risks, financial risks, reputational risks, other risks) • Participation / Self-assessment • Presentation of a best practice

Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands 15.45-16.00

Discussion Round 16.00-16.45

Dimensions of Assessing Risks Effectively • The risk equation • Risk identification and risk measurement (Impact, likelihood, mitigation, residual risks) • Forms of risk registers • Risk map • The use of corporate risk management tools by internal audit functions

Javier Chavarria, Senior Internal Auditor, Head of Internal Audit and Advisory Services, Office of Internal Oversight Services, International Atomic Energy Agency (IAEA) 16.45-17.00

Discussion Round 17.00

End of Day One

“Excellent.”

“Light in the dark.”

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PROGRAMME DAY 2

Risk Management in the Public Sector 9.00-9.15

Welcome Note from the Chairs and Brief Review of Day 1

Erik Boers, Senior Business Advisor, Head of Quality Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands 9.15-10.15

How to Handle Risks Successfully

• Risk Management at operational and strategic level • Strategies to treat risks • Importance of the different stakeholders in the risk management process • The effectiveness and suitability of control processes • Risk Management vs Performance Management

12.15-13.00

Risk Monitoring, Reporting and Follow-up • Setting up a monitoring system for risks • Reporting responsibilities • From risk management to internal control • Management decisions • Organisation oriented or data oriented • Relationship with internal control, internal audit, governance, control statement

Erik Boers, Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands 13.00-13.15

Discussion Round 13.15-14.15

Lunch Break and Networking Opportunity

Maria-Gabriella Sarah, Agency Strategic Risk Coordinator, European Space Agency (ESA)

Workshop

10.15-10.30

14.15-16.00

Discussion Round

Managing Risks in Public Administrations

10.30-11.00

Coffee Break and Networking Opportunity

In this interactive workshop the participants train their risk management skills by working on group assignments.

11.00-12.00

Risk Management and IT Developments – New Challenges Ahead

Risk identification

• How to deal with IT risks • Recent developments and trends • Innovative projects • Cloud computing versus control over data and confidentiality of information • Social media • Value added of IT audits

Risk assessment Risk handling Risk monitoring and reporting The participants are divided into groups to complete group assignments and present their results in the plenum.

Javier Chavarria, Senior Internal Auditor, Head of Internal Audit and Advisory Services, Office of Internal Oversight Services, International Atomic Energy Agency (IAEA)

Erik Boers, Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands

12.00-12.15

Discussion Round

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Erik Raven, Auditor, Central Audit Service, Ministry of Finance, the Netherlands This session includes a Coffee Break.

16.00-16.30

Discussion Round

“Risks are always present and we have to analyse them.”

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16.30

End of Seminar and Hand-out of Certificates

SPEAKERS

Risk Management in the Public Sector Javier Chavarria Senior Internal Auditor, Head of Internal Audit and Advisory Services, Office of Internal Oversight Services, International Atomic Energy Agency (IAEA) Javier Chavarria is currently working as the Head of Internal Audit and Advisory Services at the Office of Internal Oversight at the International Atomic Energy Agency. In this function he is – among other topics – performing risk assessments, conducting forensic audits for the investigation unit and acting as representative of the Internal Audit function of the IAEA in the UN network of Representatives of Internal Audit Services. From 2005 to 2009 Javier Chavarria was acting as auditor-inspector at the Office of Internal Oversight at the United Nations Industrial Development Organization (UNIDO). Prior to that, he was working as a Senior Auditor and financial-business analyst for well-known global auditing companies.

Raphael Otzenberger Senior Internal Auditor, CERN (European Organization for Nuclear Research) In his role as a Senior Internal Auditor, Raphael Otzenberger carries out audit assignments on all CERN activities and he is regularly involved in consultancy assignments to improve CERN governance, risk management and control processes. He has more than 15 years of experience in internal auditing at international level, holding the CIA, CFE and CRMA certifications. Raphael Otzenberger started his career in 2001 in the private sector in Germany and joined CERN internal audit service in 2009.

Maria-Gabriella Sarah Agency Risk Coordinator, European Space Agency (ESA) Maria-Gabriella Sarah is currently in charge of the management of strategic risks at corporate level within ESA. She has fostered the adoption of an Agency Risk Management Framework, consisting of an agency wide risk, management policy and associated ISO 9001 compliant procedures. In order to promote the exchange of best practices in the area of enterprise risk management, Maria-Gabriella Sarah has initiated an international network of corporate risk officers meeting periodically.

Erik Boers Senior Business Advisor, Head of Quality & Risk Management, Netherlands Tax and Customs Administration, Ministry of Finance, the Netherlands Erik Boers is Senior Advisor to the Central Staff Board Business Operations of the Netherlands Tax Administration, and currently Head of Quality & Risk Management. In his career he has been working in the field of Planning, Finance and Control as controller, Staff Officer and also as a manager. He is an experienced trainer and project leader. Over the years he specialised in Risk Management and controlling. His purpose is to make Risk Management accessible to all levels of the organisation. He combines this knowledge with vast experience in process redesign, process improvement and in developments such as lean management, administrative logistics, planning and forecasting.

Erik Raven Auditor, Central Audit Service, Ministry of Finance, the Netherlands Erik Raven is an expert in financial and operational auditing and works as Auditor for the Central Audit Service under the Ministry of Finance in the Netherlands. Moreover, he has broad trainer experience in risk management for public administration, promoting awareness of the importance of risk management and teaching about the tools for facilitating risk assessments both in the Netherlands and abroad.

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ORGANISATIONAL MATTERS

Risk Management in the Public Sector

Date of Event

5th – 6th September 2016

Contact

Event Language

European Academy for Taxes, Economics & Law At Potsdamer Platz, Entrance Leipziger Platz 9, 10117 Berlin, Germany Phone: +49 (0)30 80 20 802 0 Fax: +49 (0)30 80 20 802 2259 E-mail: [email protected] Internet: www.euroacad.eu

Event Price

Your contact persons for the programme:

Booking Number S-1315 MC2

The event language will be English.

1.389,- Euro excl. German VAT (19%) The above price covers the following: • Admission to the seminar • Hand-out documents • Seminar certificate, if seminar fully attended • Soft drinks and coffee/tea on both event days • Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. German VAT (19%) in addition to the seminar.

Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0)30 80 20 80 22 300 Fax: +49 (0)30 80 20 80 22 259 E-mail: [email protected]

Pascal Dumont du Voitel, M.A. Conference Manager Phone: +49 (0)30 80 20 80 21 349 Fax: +49 (0)30 80 20 80 22 259 E-mail: [email protected] (Programme is subject to alterations)

Event Location BOOKING E-mail: [email protected] Phone: +49 (0)30 80 20 802 0 Fax:

+49 (0)30 80 20 802 2250

For online booking please visit our website: www.euroacad.eu

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RAMADA Hotel Berlin-Alexanderplatz Karl-Liebknecht-Straße 32 10178 Berlin, Germany Phone: +49 30 301 411 750 Fax: +49 30 3010411 759 Email: [email protected] Please contact the hotel directly and refer to the “European Academy for Taxes, Economics & Law” if you wish to benefit from a limited room availability-contingent. Of course you can always look for an alternative hotel accommodation.

BOOKING E-mail: [email protected] Phone: +49 (0)30 80 20 802 0 Fax:

+49 (0)30 80 20 802 2250

For online booking please visit our website: www.euroacad.eu

Booking

Booking Number: S-1315 MC2 (DM)

5th – 6th September 2016, Berlin

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European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH | Leipziger Platz 9 | 10117 Berlin | Phone +49 (0)30 80 20 80 20 | Fax +49 (0)30 80 20 80 22 259

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