Organisation and implementation of training activities on audit systems and internal auditing mainly for EU Member States under the 'Better training for safer food' initiative

EAHC/2012/BTSF/06

The present call for tender covers the organisation and implementation of training activities on audit systems and internal auditing.

The contractor will organise and implement 16 four-day training courses, of which 8 should be in the field described below in point 1 and 8 in the field described below in point 2. These courses should be held in and evenly spread over at least three distinct locations, to be chosen by the Contractor, geographically equally distributed among the different EU Member States.

Training courses will cover the following fields:

1. Setting-up and implementation of an audit system, either internal or external, in accordance with Community legislation and taking account of relevant international standards.

   The topics to be addressed in the workshop will include but are not necessarily limited to:

   • Introduction to auditing (principles, types, objectives) with particular emphasis on internal auditing;
   • Different options to safeguard the independence of audit systems and auditors for both internal and external audit arrangements;
   • Preparing an audit programme/schedule (annual/rolling);
   • Risk-based programming;
   • Defining the scope objectives and audit criteria of the audits to achieve the overall programme aims;
   • Setting-up of audit teams and auditor selection;
   • Training of auditors;
   • Monitoring and reporting on the audit programme (management information, adjustments etc.);
   • Audit follow-up and preventive & corrective action
   • Transparency and independent scrutiny arrangements;
   • Documenting procedures for the above and for individual auditors to follow;
   • Relationship between the audit system and other control systems and requirements, (Multi-Annual National Control Plan, annual report);
   • Coordination between other control systems and audit systems.
2. Development of the ability to conduct a detailed audit to verify the effective and suitable implementation of official controls by the relevant control authorities.

   The topics to be addressed in the workshop will include but are not necessarily limited to:

   • Background to internal auditing (principles, types, objectives);
   • How to prepare an audit plan;
   • Defining the audit scope and objectives;
   • Pre-audit activities (research, desk review, risk based targeting, checklist development, etc…);
   • Assigning roles and responsibilities within the audit team;
   • Performing the audit;
   • Collection of audit evidence, drawing findings and conclusions, with particular emphasis on how to draw conclusions on the effectiveness of implementation and suitability in achieving objectives, and making recommendations (relationship between these steps in the process);
   • Reporting on the audit;
   • Audit follow-up (if applicable).

The attendance should be approximately 30 people for each course which means an expected global number of 480 for the whole training programme.

The courses will be offered first to participants from EU Member States and other countries according to the following instructions (for each workshop): a maximum of 2 officials from each EU Member State and EU Candidate Country (e.g. Iceland, FYROM, Montenegro, Serbia and Turkey). The global participation from EU Member States and Candidate Countries should not exceed 420 participants in total.

The other 60 places should be assigned in the following way:

• approximately 10 participants from EFTA and EEA countries (e.g. Norway, Switzerland); approximately 50 participants from selected third countries to be distributed in the following way: 29 participants from ENP countries and Mediterranean basin countries (e.g. Ukraine, Moldova, Israel, Egypt and Morocco), 7 participants from Latin American countries (e.g. Brazil, Caribbean Islands, Argentina and Chile), 7 participants from other African countries (e.g. South Africa, Senegal and Kenya) and 7 participants from other Asian countries (e.g. China, Indonesia and India).