On-the-Job Training – Auditing from Theory to Practice
In February and March 2019, the CEF successfully delivered, in close cooperation with the Montenegrin Ministry of Finance, an on-the-job training (OTJ) course for certified internal auditors. The training was attended by 15 internal auditors who had completed Level 1 of Training for Internal Auditors in the Public Sector (TIAPS). OTJ is expected to contribute directly to the development of internal auditors’ professional competencies and give them an opportunity to contextualize the theory they had learned during the in-class training and preparation for the exams. The auditors were divided into four groups and the OTJ was facilitated by four local consultants and four international consultants from the CEF. We are pleased to share some impressions from the local and international consultants and a student on the proceedings of the delivered OTJ.
“I was part of the OTJ training, which was delivered in Podgorica from February 1 till April 1, 2019, in the capacity of a consultant. Together with my colleague from Slovenia we helped the workshop participants in carrying out a concrete audit. The purpose of the workshop was to adopt a methodology for auditing. The workshop was attended by four participants who performed two audits. After the completion of the OTJ workshop, two final audit reports were produced as the final product of our joint work.
The workshop stood out by very good teamwork. The participants received guidelines for each step in the implementation of the audit. The exchange of practical experiences between my colleagues and colleagues from Slovenia also contributed to better overcoming the challenges that we encountered during our work. I believe that the possibility of direct communication between the participants and the consultants carries special significance in this type of training.
The entrusted assignment was delivered within the agreed timeline, and in my opinion met the quality standards. All in all, I believe that the workshop contributed to the improvement of the participants’ work as well as ours. Such exchange of practical experiences enriched considerably our professional knowledge. I personally think that this is a very efficient and useful method of professional development and improvement.”
Biljana Bezmarevic, local consultant, Municipality of Nikšič
“As part of the TIAPS project, I delivered an OTJ training for Montenegrin internal auditors in Podgorica in February and March 2019.
The audit team consisted of three members from municipalities and one member from a ministry. The team cooperated very well and through this synergy we exchanged our experiences and best practices. All members were highly motivated, with a solid theoretical knowledge of internal auditing.
Before the training course, the participants prepared all the necessary papers and audit documentation, and drafted an audit report. With this OTJ they gained practical training on selected internal audit topics and have now, in my opinion, the necessary skills for further practical work in the field of internal audit.
The training program, culminating in the team's implementation of a concrete internal audit, is a very effective way of acquiring appropriate practical skills and experience.
The advantage of the implementation of this OTJ training for internal auditors was that there were only four members in the group, which allowed all members to be actively included in team work.
The fact that the participants had adequate background knowledge and were motivated to actively participate, contributed a lot to the successful completion of this OTJ course. It was a pleasure to work with these trainees.”
Helena Kosmač, international consultant, National Assembly of the Republic of Slovenia
“All my experiences in attending a program for acquiring an international certificate of public-sector internal auditor have been extremely positive.
The lecturers were excellent as mentors, leading us successfully on the right path to the theoretical and practical aspects of the internal auditor’s work.
Regarding the knowledge testing, I can say that it was delivered throughout the program professionally, objectively and impartially, without any possibility of subjective assessment.
The knowledge gained thanks to completing the training course has given us an opportunity to be competitive on the European labor market. That's why I consider this diploma highly valuable, and I would recommend this program to anyone who is interested in the work of an internal auditor."
Nađa Đurišić, student, Montenegrin Electropower System