Seminars > Auditing Ethics - Luxembourg

EUROSAI Seminar on Auditing Ethics

Luxembourg, 17 18 September 2013


This seminar is organised as one of key activities of the EUROSAI Task Force on Audit and Ethics (TFAE). The agenda was prepared by the European Court of Auditors (ECA), with due account given to views expressed by members of the TFAE and results of the TFAE survey conducted among members of the EUROSAI.

The aim is to raise awareness and explore possibilities of auditing ethics-related issues and including them in audit tasks, as well as address practical matters concerning such audits. Participants are invited to exchange views and learn from existing experiences of SAIs involved in relevant audits, and where possible, draw lessons from these experiences.

The seminar will combine general plenary sessions (introducing the ethical framework, stakeholder views and activities of the TFAE in respect of auditing the ethical framework) and two interactive blocks to discuss relevant audit experience and practical aspects of audit work. These interactive sessions will be organised as a series of breakout sessions (to intensify learning) followed by short plenary meetings to sum up the discussions. At the end of the seminar participants will see if there is scope for further work and cooperation.

The first general audit-related block TheChallengeofAuditingEthics-RelatedMatters will allow participants to identify topics (e.g. audit mandate and criteria, tools and methods, good practice, obstacles) to be explored in the next stages of the seminar in order to increase the chance of carrying out ethics-related audits. Time will be given to discussions on the selected topics. SAIs with experience in auditing ethics-related matters will share their views with participants. 

The second general block ToolsandMethodstoAssessRisks will start on day one and will continue on the second day. Participants will be familiarised with possible approaches to mapping the environment and identifying risks, which will be followed by a breakout session to get better acquainted with one of the methods developed by the SAI of the Netherlands. Participants will then meet in plenary to share results and support collective learning.