This document outlines the programme for a two-day workshop in Podgorica, Montenegro focused on enhancing the capacities of internal auditors and the Audit Authority to audit EU-funded programmes. The workshop will address irregularities, procurement, grant schemes, and proposed changes to Montenegro's Internal Audit Manual. Presentations will be given by experts from Estonia, Croatia, and SIGMA on topics such as irregularity management, fraud prevention, and common findings in IPA-specific procurement and grants. Participants will include internal auditors managing EU funds in Montenegro as well as staff from the country's Audit Authority.

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Programme for the second
workshop on Auditing of EU-Funded Programmes
19-20 June 2014, Podgorica
The objective of this workshop is to exchange experiences and to enhance the capacities of
the internal auditors and the Audit Authority to audit EU funded programmes in
Montenegro. The focus is on irregularities, procurement and grant-schemes, as well as on
the proposed changes to the Internal Audit Manual.
Day 1, Thursday 19 June 2014
09.30-09.45 Welcome coffee and participants’ registration
09.45-10.00 Introductory note on irregularity management
Mr Klas Klaas, SIGMA, OECD
10.00-11.00 Irregularities and fraud from EU perspective (OLAF)
Mr Kaur Siruli, Audit Authority, Estonia
11.00-12.00 The role of external audit (AA) in detecting and preventing irregularities
Mr Neven Šprlje, Audit Authority, Croatia
12.00-13.00 Lunch
13.00-13.30 Relationship between AFCOS and the Audit Authority in EU member states
Mr Kaur Siruli
13.30-14.00 Approaches to the detection of irregularities.
Mr Kaur Siruli
14.00-15.00 Internal audits in the system of EU funds
Mr Zvonko Širić, Audit Authority, Croatia
15.30-16.30 Questions and a discussion about options in Montenegro

2. 2.
Day 2, Friday 20 June 2014
09.30-09.45 Welcome coffee and participants’ registration
09.45-11.45 Internal Audit Manual – potential adjustments related to audit of IPA funds
Mr Zvonko Širić and Mr Neven Šprlje
11.45-12.30 Questions and discussion about potential adjustments to the IA manual
12.00-13.00 Lunch
13.00-14.00 Common findings related to IPA specific procurement and contract
management, Mr Neven Šprlje
14.00-15.00 Common findings related to IPA specific grant-schemes, Mr Zvonko Širić
15.00-15.30 Questions and discussion about the specific interests of the Montenegrin
authorities
Participants include internal auditors from the ministries involved in the management and
implementation of EU funds in Montenegro, as well as the staff of the Audit Authority and the members
of the Central Harmonising Unit for PIFC in the Ministry of Finance.
The presentations and discussions are in English and in Montenegrin language. For English presentations
simultaneous interpretation is provided.