The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.
Group Exercise: Fraud Risk Assessment
Teaching material | 2018
This group exercise further builds on the facts presented in the practical case study “Orotavia Capital City Municipality”, that is used throughout the Internal Audit Training of Trainers modules and aims to enhance participants knowledge about performing fraud risk assessments by following a structured framework including elements of fraud risk identification, assessment, and response.
Focus Areas
Internal Audit Key Performance Indicators
Publication | 2018
It is important for an Internal Audit function to put in place performance metrics to measure its effectiveness, boost its value proposition and enhance credibility via-a-vis stakeholders. This publication provides insight on performance measurement in the internal audit in public sector context and offers examples of performance measures that can useful for internal audit teams and regulators.
Focus Areas
Reporting by Public Oversight Bodies
Publication | 2018
A key goal of independent oversight is to provide relevant and reliable information to investors, lenders, audit committees, regulators, other stakeholders, and the general public about auditors and the audit market, among other matters.
Focus Areas
Case Study: Pejasco Cheese Ltd.
Teaching material | 2018
The case study PejaSko Cheese Ltd. was developed to facilitate the EU-REPARIS Audit Training of Trainers workshops and simulates a small audit client. The case study is the core teaching resource during the EU-REPARIS Audit Training of Trainers workshops and provides an opportunity to bridge the gap between theory and the practical application of International Standards on Auditing (ISAs) while also assisting to develop soft skills such as communication, working as a team and problem solving.
Focus Areas
EU-REPARIS Progress Reports
Report | 2018
The CFRR produces regular reports for its main programs to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.
Focus Areas
PULSAR Infrographics
Brochure | 2018
The PULSAR team developed two infographics to support awareness raising activities of PULSAR member countries. The first visual tool focuses on the benefits arising from implementing accruals-based public sector accounting. The second one explains how the promotion of public sector accrual accounting based on international standards and good practice correlates with the twin development goals of the World Bank Group and contributes to development.
Focus Areas
Serbia - Public sector accounting review: report on the enhancement of public sector financial reporting
Report | 2017
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance.
Focus Areas
Group Challenge: The PejaSko Quiz
Teaching material | 2017
This Group Challenge aims to refresh participants memory of key facts and concepts described in the simulated audit client PejaSko that is used as a core teaching resource throughout the Audit Training of Trainers Workshops and draw participant’s attention to key issues to be covered in the upcoming workshop sessions.
Focus Areas
Internal Audit Training of Trainers Training Modules
Teaching material | 2017
The document provides a detailed overview of the Internal Audit Training of Trainers program including the Fundamental and Advanced modules as well as the timing and format of the sessions. The training session workshops have two streams: (i) Fundamentals stream with many practical case studies based on the simulated internal audit case designed for the less experienced practitioner; and (ii) Advanced stream for the more seasoned internal auditor with a narrower focus and more involvement in more complex areas.
Focus Areas
Internal Audit Training of Trainers Training: KJS Case Study
Teaching material | 2017
The KJS case study was developed to facilitate the Internal Audit Training of Trainers workshops and simulated an organization that is a beneficiary of public funds in the Republic of Serbia. The case study is an additional teaching resource during the Fundamentals and Advanced Internal Audit Training of Trainers modules and workshops.
Focus Areas