! Audit Oversight in Malta Presented by MARCEL P. COPPINI - PowerPoint PPT Presentation

Jul 16, 2023 •208 likes •279 views

Accountancy Board Accountancy Board Quality Assurance Quality Assurance ! Audit Oversight in Malta Presented by MARCEL P. COPPINI marcel.coppini@gov.mt ! 12th FCM Annual Conference - Tirana, 1 Albania - 4 November 2013 Accountancy Board

Accountancy Board Accountancy Board Quality Assurance Quality Assurance ! Audit Oversight in Malta Presented by MARCEL P. COPPINI marcel.coppini@gov.mt ! 12th FCM Annual Conference - Tirana, 1 Albania - 4 November 2013
Accountancy Board Quality Assurance Background • Accountancy Board – set up in 1979 – to regulate accountants and auditors; • Smallest jurisdiction within the EU – (population of 400k - 250 audit practitioners – some 1,700 CPAs • Public Oversight was set up in June 2006 – profession moved away from self regulation • Transposition of EU Statutory Audit Directive into our legislation between 2006/ 2007 • First visits started in June 2007 12th FCM Annual Conference - Tirana, 2 Albania - 4 November 2013
Accountancy Board Quality Assurance "#$!%&$#'&#$(! ! ! 12th FCM Annual Conference - Tirana, 3 Albania - 4 November 2013
Accountancy Board Quality Assurance )*+,'!-++(./*0+!,.!&1(! +(2.3!#4!56!7#80,'!!"9($+,31&! • Close working relationships with the Chartered Accountants Regulatory Board (CARB) of Ireland, ICAEW, and the ACCA; • Keeping tab of all warrant holders – Annual Returns; • Setting up a robust data base; • Other than establishing Audit Policies and regulation and its responsibility towards QA – the Oversight Board must ensure the setting up of a robust enforcement mechanism. 12th FCM Annual Conference - Tirana, 4 Albania - 4 November 2013
Accountancy Board Quality Assurance :.&($*'/5.!;,&1!5&1($ ! !<#=,&!$(3#0*&5$+ ! • European Group of Audit Oversight Board (EGAOB) • European Audit Inspection Group (EAIG) • Audit Regulatory Committee • International Forum of Independent Audit Regulators ! 12th FCM Annual Conference - Tirana, 5 Albania - 4 November 2013
Accountancy Board Quality Assurance Quality Assurance Unit Malta 75+&*0!*==$(++>!%?*00!-.&($4$,+(!@(.&$(! ! ! !!A*$+*!:.=#+&$,*0!-+&*&(! ! ! !!A*$+*B!AC%!DEEE! ! ! !!A*0&* !! !! -F?*,0>!!!!!!!!!!!!!!!?*$'(0G'544,.,H359G?&! ! I(0(415.(>!!!!!!!!JEEDKLM!NONNEEPQ! ! ! !!JEEDKLMNONNPLRE! ! <)!S(8+,&(!>!;;;G*''5#.&*.'T85*$=G359G?&!!!!!!! 12th FCM Annual Conference - Tirana, 6 Albania - 4 November 2013

Recommend

Trends in Audit Oversight and Audit Quality I Q N U T University of Kansas A E L

Trends in Audit Oversight and Audit Quality I Q N U T University of Kansas A E L Auditing Symposium G I R T I Y T Y Jeanette M. Franzel, Board Member Public Company Accounting Oversight Board May 20, 2016 PCAOB: P Protecting

414 views • 18 slides

The Office of Audit and Oversight Title of presentation Bambis Constantinides 22 June 2009

1 Audit Committee - Induction session The Office of Audit and Oversight Title of presentation Bambis Constantinides 22 June 2009 Director Office of Audit and Oversight AUO - 2013 2 Internal Oversight Organizational functions that :

427 views • 15 slides

AUDIT REPORT What the state reviews in OVERSIGHT your audit Presented by: Lauren Shiliga

AUDIT REPORT What the state reviews in OVERSIGHT your audit Presented by: Lauren Shiliga Director of Local Government, Illinois Office of the Comptroller INDEPENDENT AUDITORS REPORT REVIEW Step 1 Filing Electronically Must

340 views • 14 slides

AcrossLimits(Malta) Maryrose Francica maryrose@acrosslimits.com Malta Malta Malta very

AcrossLimits(Malta) Maryrose Francica maryrose@acrosslimits.com Malta Malta Malta very small country 400,000 inhabitants Capital city - Valletta High service industries tourism, ICT, financial services, gaming, education

950 views • 17 slides

Data Analytics Applications for Oversight 1 FAEC Procurement Audit Conference April 30, 2015

Data Analytics Applications for Oversight 1 FAEC Procurement Audit Conference April 30, 2015 Overview 2 Data Analytics in Government Applications in Grant Oversight Applications in Purchase Card Oversight Greater Attention to

604 views • 33 slides

Albanian Experiences on Public Oversight Elton Haxhi, POB Albania 12-th FCM Annual Conference,

Albanian Experiences on Public Oversight Elton Haxhi, POB Albania 12-th FCM Annual Conference, Tirana November 2013 The need of public oversight of audit Three major benefits: Improves audit quality and thus enhances economic growth

1.19k views • 10 slides

Procurement Capabilities across the Public Administration Wilfred Aquilina Audit Manager,

Performance Audit on Procurement Capabilities across the Public Administration Wilfred Aquilina Audit Manager, Performance Audit Section National Audit Office, Malta Case study presentation Public Procurement Audit Seminar Lisbon, 14 - 15

421 views • 13 slides

Office of the Inspector General Working with Grantees to Ensure Oversight and Safeguarding of

Office of the Inspector General Working with Grantees to Ensure Oversight and Safeguarding of Federal Funds Purpose Understand the Mission of the OIG Learn From Common Audit and Investigative Findings Walk-Through the Audit

760 views • 53 slides

University of Malta, Malta Maria Cristobal School of Industrial Engineering University of

The New Brewhouse, Malta: Environmental Control through Natural Ventilation, Daylighting and Shading Alberto Miceli Farrugia Greta Caruana Smith Architecture Project Ltd., Malta Charles Yousif Institute for Sustainable Energy University of

637 views • 5 slides

Corporate Tax in Malta Russell Attard Baldacchino Nexia BT Malta September 2018 Understanding

Corporate Tax in Malta Russell Attard Baldacchino Nexia BT Malta September 2018 Understanding your needs Malta: A brief introduction. MALTA 1964: Independence & Commonwealth 1974: Republic 2004: EU Member State 2007: Schengen Member

1.17k views • 25 slides

Internal Audit Division Update Citizen Oversight Panel 11/7/19 Sound Transit 2 Performance

Internal Audit Division Update Citizen Oversight Panel 11/7/19 Sound Transit 2 Performance Auditing - Defined Generally Accepted Government Auditing Standards Performance audits provide objective analysis, findings, and conclusions to

333 views • 18 slides

Public Pension Oversight Board State Auditors Special Audit of KRS Adherence to SB2 2017

Kentucky Retirement Systems PRESENTATION TO Public Pension Oversight Board State Auditors Special Audit of KRS Adherence to SB2 2017 David Eager, Executive Director Rich Robben, Executive Director, Office of Investments September 23, 2019

261 views • 7 slides

UNIVERSITY OF MALTA L - Universita` ta Malta Validation and Evaluation of Teaching at

UNIVERSITY OF MALTA L - Universita` ta Malta Validation and Evaluation of Teaching at University of Malta Quality Assurance (QA): Why the need? The University of Malta is responsible for ensuring: Academic standards and quality

869 views • 34 slides

Paul is shipwrecked on the island of Malta Paul is bitten by a viper ministry on Malta twin

Paul is shipwrecked on the island of Malta Paul is bitten by a viper ministry on Malta twin brothers Castor & Pullux (Zeus sons according to Greek mythology) were believed to protect sailors Paul leaves Malta sailing towards Rome

325 views • 11 slides

Continuous Monitoring and Oversight of States with FRMS Regulations Henry Gourdji Session 5

International Civil Aviation Organization Continuous Monitoring and Oversight of States with FRMS Regulations Henry Gourdji Session 5 FRMS Symposium, Aug 2011 Outline Objective of the Universal Safety Oversight Audit Programme -

129 views • 11 slides

MALTA GOZO MALTA GOZO MALTA OPEN WATER SWIMMING COMPETITIONS 2017 Name and

MALTA GOZO MALTA GOZO MALTA OPEN WATER SWIMMING COMPETITIONS 2017 Name and Organisation The event shall be known as the BSJ Garmin Gozo-Malta Open Water Swimming Competition; Hereunder referred to as the event, and shall

1.36k views • 20 slides

Oversight that inspires stakeholder confidence . . . ALWAYS. I N T E R N A L A U D I T

INTERNAL AUDIT OFFICE FISCAL YEAR 2016 ANNUAL REPORT (July 1, 2015 June 30, 2016) Oversight that inspires stakeholder confidence . . . ALWAYS. I N T E R N A L A U D I T F I S C A L Y E A R 2 0 1 6 A N N U A L R E P O R T

606 views • 31 slides

Pinto House, 95, 99, 103, Xatt l-Ghassara ta L-Gheneb, Marsa, MRS 1912, Malta +356

Pinto House, 95, 99, 103, Xatt l-Ghassara ta L-Gheneb, Marsa, MRS 1912, Malta +356 27-78-10-35 malta@korpusprava.com www.korpusprava.com Malta The Republic of Malta consists of three inhabited islands in the central part of the

360 views • 11 slides

Audit Tips for Managing Disaster-Related Costs Larry Arnold Audit Manager Vermont November 8 -

U.S. Department of Homeland Security Office of Inspector General Office of Emergency Management Oversight Audit Tips for Managing Disaster-Related Costs Larry Arnold Audit Manager Vermont November 8 - 9, 2012 Mission DHS-OIG An

823 views • 38 slides

Malta A land of sun, sea & Work Placements Why go for an Internship? One of the best ways

Malta A land of sun, sea & Work Placements Why go for an Internship? One of the best ways to learn is by performing the task in a real world situation. Nothing beats the real thing! WHY MALTA? Malta is English Speaking

1.93k views • 8 slides

Childhood Diabetes in Malta Dr John Torpiano MD, FRCP(Lond), FRCPCH Consultant Paediatric

Childhood Diabetes in Malta Dr John Torpiano MD, FRCP(Lond), FRCPCH Consultant Paediatric Endocrinologist Mater Dei Hospital, Malta Parliamentary Working Group on Diabetes in Malta July 2014 Types of diabetes in children in Malta 1.7% 1.7%

1.46k views • 20 slides

Calculating - Confluence Compositionally Gordon J. Pace University of Malta, Malta

Calculating - Confluence Compositionally Gordon J. Pace University of Malta, Malta Frdric Lang, Radu Mateescu INRIA Rhne-Alpes, France 1 CAV - Boulder, Colorado - July 12th, 2003 Context Explicit state model-checking, state

543 views • 27 slides

Discussion on Letter to Finance & Audit Committee Citizen Oversight Panel 11/21/19 Updated

Discussion on Letter to Finance & Audit Committee Citizen Oversight Panel 11/21/19 Updated Board Committee Structure In December 2018, the Board established a new Board Committee structure and responsibilities. Under the new

515 views • 7 slides

/ EF Malta WELCOM E TO M ALTA! The Maltese archipelago is made up of 3 Islands Malta,

/ EF Malta WELCOM E TO M ALTA! The Maltese archipelago is made up of 3 Islands Malta, Gozo and Comino. Pop 425,000 Approx. English is an official language on the islands The Islands enjoy 300+ days of sunshine each year with

1.02k views • 24 slides