RESULTS OF PROFESSIONAL DEVELOPMENT FOR 2014

Подробности

The work plan on improvement of professional development of the staff of the state financial control for 2014 is fully fulfilled by the Center. 695 listeners have been planned, 698 listeners are actually trained. In comparison with 2013 the general coverage of listeners has increased on 145 persons or on 26 %. Thus, the number of listeners from services of the internal control of the central and local state structures has grown on 214 persons, reducing on 64 workers from revision committees.

The analysis of structure of listeners on qualification specifies in the tendency of insufficiency of experts with the undergraduate accounting education in 2014 (14 %), as well as in 2013 (17 %).

Due to introduction of the international standards of the financial reporting of public sector (IPSAS) on January, 1st, 2013 the issues of monitoring procedure (audit) of the financial reporting of the official bodies made by IPSAS are analyzed and consequently necessity of professional development of almost all the staff of the state financial control bodies increases.

The analysis of structure of listeners by experience in 2014 characterizes their rejuvenation. In 2014 the structure of listeners with the experience from 3 till 5 years has increased more than in 2 times, thus, the structure of the listeners whose experience exceeds 15 years has decreased in 5 times. Thus, personnel services of the state financial control bodies are focused on drawing up annual plans of professional development taking into account observation and assessment of their 'skills. In 2014 the centre has reached progress not only in growth of an indicator of quantitative structure, but also in expansion of educational programs. If in 2013 training was held in five educational programs, in 2014 - in seven programs:

1) «Control (audit) of the financial reporting of state official bodies (basic level)»;

2) «Control (audit) of the financial reporting of state official bodies»;

3) «Audit of the consolidated financial reporting» (on an example of experience of National office of audit of Estonia);

4) «the Civil and budgetary legislation»;

5) «Book keeping in the state and quasi-state sectors»;

6) «Audit of the financial reporting»;

7) «Audit of efficiency of activity of state structures by means of an assessment of a procedure of realization of strategic plans and a management efficiency of actives of subjects of quasi -public sector».

Seminar on theme «Audit of the consolidated financial reporting (on an example of experience of National office of audit of Estonia» was held with the participation of two state auditors from National office of audit of Estonia.

Acquaintance with methodology of carrying out of audit of the financial reporting according to the International standards of audit (ISSAI), confirmed by the International organization of the supreme bodies of the financial control (INTOSAI), the international practice of carrying out by the supreme bodies of the financial control of audit of the consolidated financial reporting, discussion of actual approaches of their application at National office of audit of Estonia and acquisition by listeners of skills on audit of the consolidated financial reporting of public sector was the seminar purpose.

The theoretical part of a seminar was supported with a practical training where colleagues from the Supreme body of the financial control of Estonia have shared their experience carrying out of audit of the consolidated financial reporting as separately taken ministry, and the Government of Estonia.

One of the important directions of activity of the Center is carrying out of commercial seminars for workers of real sector of economy.

For these purposes in the second quarter 2014 the client base numbering more of 4000 potential listeners of the various enterprises and the organizations of the country has been generated and four educational programs of professional development of workers of real sector are developed.

Including:

1) «Review and studying of changes in the legislation on the state purchases in Republic Kazakhstan»;

2) «Working out of the Plan for development of joint-stock companies, the limited liability companies with participation of the state enterprises, the state municipal enterprises, and also features of its updating and modification»;

3) «Formation of the financial reporting in official bodies according to IPSAS on a charge method»;

4) «Drawing up of the report following the results of the control (audit) of the financial reporting of official bodies».

During the second half of 2014 on these themes 18 seminars have been held where 252 listeners were trained. The training will be continued and the next years.