1. TRAINING AND CERTIFICATION OF INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Stoja Roćenović Central Harmonization Unit Ministry of Finance of Montenegro Prague, March 21-23. 2016

2. Legal framework 1.Law on public internal financial control in public sector 2.Rulebook on the Curriculum and Manner of conducting the examination for authorized internal auditor in the public sector 3.Internal instruction of conducting mentorship 4.Instruction on continuos professional specialization of certifed internal auditors in public sector 5.Program of continous professional specialization of internal auditors in public sector http://www.mf.gov.me/en/organization/sector-for-pifc?alphabet=lat

3. DEVELOPMENT OF PROGRAM OF TRAINING AND CERTIFICATION * Participants in the process of acquiring certificates are not included 2012-20132013-20142015-2016Total CIPFA participants40253398 CIPFA certificates2717Ongoing44 * National certificates1412531* Participants of practical training for CIPFA certificate --3434* Participants of practical training – national certificate1412531

4. INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Central levelLocal levelTotal Number of appointed internal auditors in public sector 403171 Number of certified internal auditors 31 ( 5 internal auditors have both national and CIPFA certificate) 1142 CIPFA Certificate National Certificate CIPFA Certificate National Certificate 18 74 Number of internal auditors in process of acquiring certificates 6 (2 internal auditors are in process of acquiring both national and CIPFA certificate) 19 ( 9 interal auditors are in process of acquiring both national and CIPFA certificate) 261117

5. HOW TO ACQUIRE CERTIFICATE? National certificate  10 day theoretical training  written exam  one audit with mentor assistance and exam in oral CIPFA Certificate  4 modules ( National legislation and tax system, Internal audit fundamentals, Accounting and financial reporting and Governance and control )  written exam after each module

6. SUPPORT IN IMPLEMENTATION OF PROGRAM OF TRAINING AND CERTIFICATION CIPFA (Chartered Institute for Public Finance and Accounting) and CEF (Center of Excelence in Finance) Donators: Government of Germany, Goverment of Slovenia, Worldbank, CEI (Central European Inititative) Human Resource Management Agency of Montenegro Ministry of Finance of Montenegro Tutors

7. PROBLEMS IN IMPLEMENTATION Engagement of tutors Preparation of materials Acceptance of CIPFA program from participants

8. FURTHER PLANS Established sustainable system of training and certification Usefull way of acquiring knowledge and skills Exchange of knowledge and experience

9. Thank you for attention! Questions? stoja.roćenovic@mif.gov.me