HOW WE CREATED A TWO DAYS
TRAINING ON THE BASIS OF THE
RAP GUIDE AND THE CASE STUDIES
Ms. Edit NÉMETH, Hungarian CHU
ASTANA 25th of September, 2014
TRAINING PROGRAMS
• PIFC-training II. - Risk based planning - for
internal auditors
• PIFC-training II. - Risk management - for heads
and financial managers of public budgetary
organisations
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HOW IT IS WORKS?
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Practice-orineted training – the purpose to make the participant THINK 
All participants must be active and cooperate / it is a condition of getting the certificate
Max. 24 persons
Participants are divided into 4 groups – at start we ask everybody to introduce themselves and we
try to make mix the groups (in order not to have 4 auditors from the same institution at the same
table)
2 trainers / during group work trainers goes to the groups and help if they need
We provide case study of KEPZISZTAN (TRAINSTAN) – it is based on the case study which we
were doing in Tirana and St. Petersburg – we had to tailor made to Hungarian situation - to have
familiar case, because if the participants feels they can’t imagine such kind of situation, they don’t
see the known definitions – they say it is not helping us
We provide empty forms to help the solution
Every phase of the training start with a 10 minutes presentation on the theory and some
explanation what expect from them
After every phase the tables reporting back the results – and we discuss what was good and why
and what was bad and why
We provide solutions for audit universe to have the common base for the further steps
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RISK BASED PLANNING - FOR INTERNAL AUDITORS
1. Creating groups
9. Presentation: Risk formulation
2. Debate: Is the risk based auditing useful and
needed? (Pro & Contra groups)
10. Group work: Risk formulation and creating criteria
for evaluation (end of first day)
3. Presentation: legal and professional
background of risk based auditing
11. Presentation: Risk evalutation
4. Studying the case study + Q&A
5. Presentation: audit universum
12. Group work: Risk evalutaion
13. Presentation: Strategic and annual planning
6. Group work: audit universum (Main
elements/Subelements/What objective of the
organisation is connected to?)
14. Presentation: Capacity planning
7. Presentation: risk, risk factor, risk criteria
15. Group work: Strategic plan
8. Role play: two groups (IA and head of
organisation) – to get information on objectives 16. Group work: Annual Audit plan
and risks from management
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RISK MANAGEMENT - FOR HEADS AND FINANCIAL
MANAGERS OF PUBLIC BUDGETARY ORGANISATIONS
The case study is tailor made for basis of risk management, the
training structure is similar but with the following differences:
• Debate: Is the risk management useful?
• Presentation: what is the difference between risk management
and risk based audit planning? How they relate to each other?
• Role play 1.: two groups: risk committee and managers – they
should agree on risk appetite
• Role play 2.: two groups: risk committee and managers – they
should agree on an action plan
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EXPERIENCES DURING THE TRAINING
• Participants were active and very creative
• At the beginning some of them showed some resistance, but it
decreased very quickly during the debate and it disappeared for
the end
• Participants rated in average 4.8 at scale of 5 the trainings
• Participants said that it helped them to understand why audit
universe is important, what the difference between risk and risk
factor, how to create evaluation criteria and how to formulate risk
• Head of organisations also appreciated getting practical
knowledge on risk management
• It was exhausting for the trainers 
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THANK YOU FOR YOUR KIND
ATTENTION!
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