Internal Control from young auditors’ perspective Maria Sieklucka Senior Public Audit Expert Department of Environment May 2014

2 About YES Participants: –45 countries –101 young auditors Aim: –Providing input to EUROSAI Congress (June 2014 in the Netherlands) –Message to all SAIs Location: Rotterdam, The Netherlands Date: November 2013.

3 Impression of YES YES impression Movie: =W8u9nvC5yQ8

4 Part of the YES Mindmap

5 What YES-participants discussed about SAIs’ contribution to better internal control and risk management in the public sector: 1.Different problems with establishing internal control and risk management in the public sector 2.The meaning of internal control and risk management in the public sector 3.Strengthening of internal control and risk management in the public sector 4.Role which SAIs play or possibly can play in enhancing internal control and risk management in the public sector 5.NIK’s achievments in contributing to better internal control and risk management by the public sector 6.Risks in contributing to better internal control and risk management by the public sector

6 Thank you for your attention