1. Joint Seminar
Brussels, May

2. Robert Kollar President of IIA Hungary
7 years of co-operation
Robert Kollar
President of IIA Hungary

3. Presentation plan Introduction IIA Hungary in a nutshell
IIA Hungary and co-operation partners
IIA Hungary – State Audit Office of Hungary (SAO) Co-operation agreement
Highlights of our co-operation efforts

4. Introduction BA in Economics (1993)
Hungarian Tax Advisor (1993) and CIA (2007)
Deloitte Hungary ( ) - Tax Advisor
Rabobank Hungaria Rt. ( ) – Senior Accountant
Citibank ZRt. ( ) Vice President – Audit
KBC Global Services NV ( ) - Regional Audit Coordinator
K&H Bank ZRt – ( ) Audit Director
President of IIA Hungary (2012- )
Married, 2 daughters
Robert Kollar
CIA

5. IIA Hungary in a nutshell
Affiliated member of IIA since 1992
Established as a Public Interest Company in 1995.
Number of members: 350+
5 Board members with different sector background
3 newsletters published last year
Different sections:
Industry, Commercial, Service
Public sector and municipalities
Financial Industry
Fraud prevention
Compliance

6. IIA Hungary in a nutshell
Professional conferences (2-3 per annum)
Internal Audit Basics – training for new auditors
CIA preparation courses
Joint sessions with the Association of Hungarian Economists (2-3 per year)
IIA Afternoon sessions: 8-10 times a year
CIA clubs (3-4 times a year)
International Events:
- CEE conference (2016), ECIIA event (2014)
IIA Hungary Newsletter 3-4 a year
Facebook page, webpage

7. IIA Hungary in a nutshell
Educational activities in 2016:
Total trained: participants
Seminars: Corporates: participants
Financial Institutions: 156 participants
Public sector: participants
Internal Control Assessment: participants
Internal Audit Basics: participants
Fraud seminar: participants
CIA training sessions: participants
IIA Afternoon sessions: 8 events (free for the public, 2 organized in the MNE)
CIA club: 3 events

8. IIA Hungary and co-operation partners
State Audit Office of Hungary (SAO)
Ministry of National Economy (Ministry of Finance)
National Bank of Hungary (sponsoring a conference)
Budapest Business School
Sandor Wekerle Business School
EY, Deloitte, PWC, KPMG

9. Co-operation before the agreement
IIA CEE Conference 2008 – Diversity of Internal Audit
IIA Hungary conference November 17, 2010
Advanced methodologies in Internal Audit – Venue: State Audit Office of Hungary

10. Motivators towards co-operation
IIA Hungary goals
To be the leading organization for Internal Auditors through providing timely and relevant knowledge and global guidance
Leader in advocating the importance of the audit profession
To be the most relevant internal audit training provider in Hungary

11. Motivators towards co-operation
SAO’s mission is
to promote the transparent and sound management of public finances with its value creating audits performed on a solid professional basis, thus contributing to ‘good governance’
In fulfilling its mission SAO strives
To a more efficient utilisation of its audit capacities;
To facilitate the proper functioning the internal control systems within the public sector;
To facilitate the implementation of the system of self-tests for public sector entities;
To a better utilisation and greater effect of the results of its work;
To ensure knowledge transfer, and the experience obtained during its audits;
To participate in the fight against corruption;
To promote the dissemination of the integrity based administrative culture within the public sector.

12. IIA Hungary – SAO Co-operation agreement
Chronology of events:
INTOSAI – IIA Memorandum of Understanding – 2007
EUROSAI – ECIIA Draft Co-operation agreement – May 2010
SAO – IIA Hungary Co-operation agreement – December 14, 2010

13. IIA Hungary – SAO Co-operation agreement
Aim of the co-operation:
Use the experience of SAO and IIA in developing the IA function
Developing Best practices
Use the training experience of IIA Hungary
Foster the communication between the auditors of different sectors
Further development of IA methodology and standards for Public Sector
Supporting the development of Quality Assurance
Developing methodologies for corruption - risk assessment activities
Developing the overall Control environment

14. IIA Hungary – SAO Co-operation agreement
Forms of the co-operation:
Development of training and development programs
Sharing the audit experience of SAO
Common support to other organizations
Cross-participation on events and training courses
Publish professional achievements in periodicals
Exchange knowledge obtained from international programs
Regular meetings

15. IIA Hungary – SAO Co-operation agreement
Main audit topics to focus on:
Risk Assessment and Risk Mapping
Control Self Assessment
Audit Quality Assessment
Fraud prevention, detection
IT Audit techniques
Our co-operation should focus on actual audit „Hot Topics”
and sharing related Best Practices.

16. Highlights of the Co-operation
Conferences organized by the SAO:
Nov 4, 2011 Conference of the Hungarian Association of Financial and Economic Auditors – ex IIA Hungary president providing presentation
Nov -Dec Internal Controls and Integrity at municipalities
organized in 18 cities
IIA Hungary presentations on:
IT security,
Fraud detection
Risk Assessment
March 23, 2015: Transparency and Integrity in Public Sector

17. Highlights of the co-operation
Nov 4, Audit methodologies:
M. Buxbaum provided presentation about best practices in private sector auditing
October 13, Building blocks of the good governance
February 27, Integrity and ethical leadership in public sector

18. Highlights of the co-operation
Conferences organized by IIA Hungary: Sept Co-operation of the Defense Lines in the organizations

19. Highlights of the co-operation
2014. ECIIA event: Experience the flavours of Audit
Fraud prevention
IT audit methodologies
New trends in IA
Auditing the supports from EU funds

20. Highlights of the co-operation
May IIA CEE Conference: Next Generation of Internal Audit
IT solutions, IT Security
How to attract young professionals to IA
Tone at the Top
Co-operation of IA and the Supreme Audit Bodies

21. Highlights of the co-operation
IIA afternoon sessions in the Ministry of National Economy
December 8 , Information Security Outlook – What’s new?
January 18, Control testing in practice (PWC)

22. Highlights of the co-operation
Integrity Project:
SAO launched the integrity project in 2011.
SAO presentation about the Integrity Project – 2012
from 2015 the assesment of enforcing approach appears in all audits of SAO, in 2016 more than ever, 3002 institutions of public sector took part voluntarily in the integrity survey.
Establishment of the Fraud prevention section in IIA Hungary – 2013
August 2013, EY –IIA Hungary co-operation for providing anti-fraud training sessions:
Role of IA in fraud risk management
Using data analyis in fraud risk management
Digital forensic in Internal Audit
FCPA and UK Bribery Act
Taking the data from laptops and smartphones during fraud detections

23. To be continued…
Meeting
on March 27, 2017.

24. Questions?