The amendments brought to the Code of internal / managerial control by Order no. 600/2018 and their implications on the documents prepared in the field of internal / managerial control Comparative analysis between OSGG 600/2018 and OSGG 400/2015, OSGG 200/200; Responsibilities of heads of public entities in the field of CI / M provided in the Code of internal / managerial control approved by Order no. 600/2018
Organization and functioning of the monitoring commission in the entity. Minimum documents regarding the functioning of the commission; possible errors in the organization and functioning of the commission. Elaboration of the SCI / M Development Program; planning activities for the implementation of SCI / M; the SCI / M development program; the periodicity of the elaboration of the development program; possible errors regarding the elaboration of the development program Analysis and debates on each standard regarding implementation issues, in accordance with OSGG no.600 / 2018
Standard 1, Ethics and integrity. Activities necessary for the management of the public entity to ensure an ethical climate. Develop procedures on integrity, ethical values, avoidance of conflicts of interest, prevention and reporting of fraud, acts of corruption and reporting of irregularities Standard 2, Duties, functions, tasks. Preparation and updating of the entity's mission document. How to properly draw up a regulation of organization and operation. The link between the entity's objectives, the specific objectives of the organizational microstructures and the job descriptions; The need to identify sensitive functions and how to analyze; the management plan of the sensitive functions. Practical examples
Standard 3, Competence, performance. Evaluating the professional performance of employees based on individual annual objectives. Elaboration of the professional training plan; Standard 4, Organizational structure. Carrying out the delegation in the entity. Delegation errors; Standard 5, Objectives. Defining general and specific objectives. Techniques for improving goals to become "SMART". Examples of objectives in the field of human resources, payroll, accounting, procurement, etc. The main deficiencies and possible errors in defining the objectives. Establishing planning hypotheses. Examples of defining and linking hypotheses and objectives;
Standard 6, Planning. Model plans. Example of completed plan. Planning errors; Standard 7, Performance Monitoring. Establishing performance indicators. Evaluation of the quality of indicators. Implement a coherent performance monitoring system. Annual performance monitoring report. Examples, deficiencies and possible errors; Standard 8, Risk Management. Documents regarding the implementation of risk management. Identification of significant risks. Catalog of risks by areas with examples of risks. Determining the causes that can lead to risk. Formulation of risks in accordance with good practice in the field. Acceptable risk limit. Risk assessment and prioritization Standard 9, Procedures. Advantages of developing and applying operational procedures. Risks of not applying operational procedures. Scheme of elaboration / updating of procedures. Processor documentation and creation of descriptive process diagrams. Examples of procedures with descriptive process diagrams Standard 10, Surveillance. Solutions regarding the management of the entity of a good supervision of the activities of the public entity Standard 11, Business Continuity. Elaboration of the continuity plan. Practical examples; Standard 12, Information and Communication. Establishing the types of information for the development of an efficient communication system Standard 13, Document Management. The circuit of documents within the internal structures of the public entity. Practical examples Standard 14, Accounting and Financial Reporting. Analyze Standard 15, SCI / M Assessment. How to achieve and necessary steps Instructions regarding the preparation, approval and presentation of the report on the internal / managerial control system. Performance and risk management on standard Establishing performance indicators. List of indicators in the field of payroll, accounting, public procurement, etc. Evaluating the quality of performance monitoring indicators; Documents regarding the implementation of risk management. Identification of significant risks. Catalog of risks. How to check if a statement is a risk. Good practices in the field of risk formulation; risk assessment and prioritization. Risk register by compartments.
Aspecte practice specifice
Proceduri operaţionale privind activităţile de control – supravegherea şi continuarea activităţii;
Informarea şi comunicarea; gestionarea documentelor. Raportarea contabilă şi financiară;
Evaluare şi audit.
Aplicaţii practice, analiză şi dezbateri pe problemele participanţilor; Argumentare privind necesitatea şi utilitatea controlului intern/managerial.
Durata: 2 zile
Tip curs: open/in-house(minim 5 participanti)
Locatie: Bucuresti, Iasi, Cluj, Timisoara, Brasov