Professional Documents
Culture Documents
Internal
Control (PIC)
in Belgium
PEMPAL Brussels
27/02/18 – 02/03/18
BOSA.be
TABLE OF CONTENT
1. Legal framework
2. Different actors
3. Accountability structures
4. Implementing PIC and practical tools
5. Role of Internal Audit in PIC
6. Scope of the Internal Audit Activities
7. Lessons learned
Evaluation by independent IA
Centralised internal audit service
Role of the Audit Committee
Accountability triangle
(responsability – authority/empowerment - accountability)
Management contract
Integrating PIC
Based on the management cycle (PDCA)
All different aspects (compliance, operations, security,…)
Management requests
Single audit
Contactinformation:
Katleen SEEUWS
Katleen.seeuws@bosa.fgov.be
BOSA.be