1. The Principles of Public Internal Control system (PIC)
PEMPAL IACOP meeting
The progress in Internal Control and Internal Audit Reforms
Prague, the Czech Republic - March 21-23, 2016
The Principles of Public Internal Control system (PIC)
Position paper developed by the PIC working group and adopted by the PIC Network of European Union in November 2015
Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit
Prague, March 21st, 2016

2. Principles of PIC in the EU Member States
Position paper drafted by the PIC working group composed by :
Ms Katleen Seeuws (Belgium), Mr Lukáš Pečeňa (Czech Republic), Mr Stéphan Roudil (France), Ms Edit Németh (Hungary), Mr Martin Dees (The Netherlands), Mr José António Viegas Ribeiro (Portugal), Nathan Paget (UK),
With Mr Robert Gielisse and Mr Raymond Hill (DG Budget of European Commission)

3. Why principles? Source of inspiration, guidance and measurement for:
Exchange of experiences, ideas and knowledge within the PIC Network
Country-specific analysis and development
Training and education
Communication with other networks and professional organizations (e.g. IIA/ECIIA, INTOSAI/EUROSAI, IFAC/FEE)
Research (academic and non-academic)

4. Context of the principles
PIC definition – based on INTOSAI/COSO, extended to fully reflect general public sector objectives (e.g.: good policy preparation, good budgeting)
Diversity of PIC practices – according to legal and governance arrangements and administrative and cultural traditions and preferences in each country
Shared stakes: common trends and expectations as a challenge; internationally recognised guidance as a source of inspiration

5. 8 Principles of PIC
Good public governance in the public interest as context, purpose and main driver
Focus on performance
COSO/INTOSAI as a basis
Accountability triangle as a cornerstone
Three lines of defence
Independent Internal Audit function
Harmonisation function
Continuous improvement perspective

6. Principles of Public Internal Control Workshop feedback

7. Principles of Public Internal Control Workshop feedback
Principles adequately cover internal control concept in the public sector ?
An acceptable balance found between common principles and specificities of each MS
No fundamental problems with 8 principles, but development on practices is needed
Compatibility with your legal and administrative tradition ?
Overall endorsement, however 2 remarks :
Conformity and legality (in all fields) is included in any administrative regulation within MS
Based on international standards like COSO, INTOSAI GOV and IIA

8. Principles of Public Internal Control Workshop feedback
Most challenging to be implemented
Bridging the principles to the administrative tradition of our countries.
Gaining senior management interest and implication
Topics to be developed in practice :
Governance
Performance management
Accountability and transparency
Internal audit
Articulation between internal and external stakeholders

9. The Principles of Public Internal Control system (PIC)
PEMPAL IACOP meeting
The progress in Internal Control and Internal Audit Reforms
Prague, the Czech Republic - March 21-23, 2016
The Principles of Public Internal Control system (PIC)
Position paper developed by the PIC working group and adopted by the PIC Network of European Union in November 2015
Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit
Prague, March 21st, 2016