Auditing Managerial Accountability

Dec 3 – 5, 2019 Ljubljana, Slovenia No Fee
Nov 3, 2019 Auditing

As part of the Training of Internal Auditors in the Public Sector (TIAPS), this workshop engaged public sector internal auditors from Montenegro in peer-to-peer learning and exchange of experiences with their counterparts from SEE on the latest developments in the implementation of managerial accountability in the public sector. A special emphasis was put on the next steps in advancing managerial accountability most relevant to their organizational and country contexts.

What it was about

The event was designed to help internal auditors support their organization’s to identify and implement effective measures in governance, risk management and internal control in support of managerial accountability.

The main objective of this workshop was to familiarize participants with the underlying principles and concepts used in analyzing the development of managerial accountability and what they can do to create an enabling environment in their own institutions.

During the workshop we discussed the following topics:

  • The concept and practice of managerial accountability – responsibility, authority and autonomy
  • Roles and objectives, managing resources, reporting  
  • Country case studies on managerial accountability Risks related to managerial accountability - how to recognize and assess them
  • How internal audit can support the implementation of managerial accountability

What were the benefits

This workshop will focused on developing participants’ ability to identify internal control weaknesses standing in the way of managerial accountability. The three-day learning event revolved around the findings from the OECD SIGMA’s 2018 paper “Managerial Accountability in the Western Balkans” and key take-aways for public sector internal auditors. 

By the end of the course, participants have:

  • Understood the relationship between internal control, internal audit and managerial accountability
  • Analyzed barriers to managerial accountability, identify and assess associated risks in their organizations
  • Formulated corresponding audit objectives, select procedures and define scope
  • Going forward, understood how to incorporate aspects of managerial accountability in regular system, compliance and performance audits.

Target audience

The workshop was designed for heads of internal audit units and senior internal auditors in public sector organizations in SEE. 


  • Lech MarcinkowskiOECD SIGMA
  • Ana Krsmanović, Ministry of Finance Montenegro 
  • Danijela Stepić, Ministry of Finance, Croatia


This learning initiative was supported by:

SIGMA - OECD Ministry of Finance Montenegro Ministry for Foreign Affairs, Germany
Center of Excellence in Finance (CEF) The Chartered Institute of Public Finance and Accountancy (CIPFA) Slovenia's Development Cooperation
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