The Official Agenda of Summer School in “Public Auditing and Accountability. Digital Transformation in Audit

MONDAY 8/07/2019

08.30 Registration

09.00 Welcome speeches

Paolo Maria Mancarella, Rector, University of Pisa
Pietro Russo, ECA Member

09.30 Audit and ethics in the public sector

Aldo Carosi, Judge of the Italian Constitutional Court

Alberto Vannucci, University of Pisa

10.30 Introduction to the school: topics, objectives and methodology. Participant’s presentation

Magdalena Cordero, ECA Director
Gilberto Moggia, ECA

11.00 OPENING LECTURE

Audit innovation requires more than just technology –Creating and driving a culture of innovation in audit
Bram Jonker (Innovation & Technology Lead at Deloitte Nederland)

12.30 Lunch

MODULE 2: Process mining for audit

14.00 Process mining -data science in action

Wil van der Aalst, full professor at RWTH Aachen University

16.30 Process mining of event logs in audit -opportunities and challenge

Miklos A. Vasarhelyi, Rutgers University

Facilitators and discussants:
Michael Werner (Copenhagen Business School), Magdalena Cordero (ECA), DavideAloini, Nicola Castellano, Federica De Santis, Giuseppe D’Onzaand Vincenzo Zarone (University of Pisa)

TUESDAY 9/07/2019

MODULE 1 Auditing in a digital world

9.00 Digital transformation of audit –Trends, challenges and opportunities

Miklos A. Vasarhelyi, Rutgers University

11.30 Control by design, the new frontier of audit? -The case for a blockchainsolution

Mirko Iaconisi, ECA

Facilitators and discussants:
Michael Werner (Copenhagen Business School), Magdalena Cordero (ECA), Davide Aloini, Nicola Castellano, Federica De Santis, Giuseppe D’Onza and Vincenzo Zarone (University of Pisa)

MODULE 2 Process mining for audit (Digital audit in action – 1)

14.00 Using process mining – some examples

Davide Aloini and Pierluigi Zerbino, University of Pisa

15.00 Integration of process mining in internal auditing methodology

Giuseppe D’Onza, University of Pisa

16.00 The role of process mining for financial statement audits

Michael Werner, Copenhagen Business School

After the speakers’ presentations, participants will briefly present other cases or field experiences (max. 10 minutes each). The presentations will be followed by a common discussion, facilitated by scholars and experts

WEDNESDAY 10/07/2019

MODULE 3 – Building digital audit capabilities

A day in the lab of data scientists
(Organisation of analytical services – Tools and technologies – Methods and solutions)

09.00 Building analytical capabilities – technical, organisational and professional implications

Salvatore Rinzivillo, The Knowledge Discovery and Data Mining Laboratory (Pisa)

10.30 From data to knowledge – some examples of data analytics for social sciences

Salvatore Rinzivillo, The Knowledge Discovery and Data Mining Laboratory (KDD Lab)

11.30 Developing data services for auditors – the ECA experience

Magdalena Cordero, ECA

12.30 Lunch

14.00 The process mining in practice – process- mining-enabled audit of information
systems

Pierluigi Zerbino, University of Pisa

15.00 The process mining in practice – monitoring and visualising business processes

Zsolt Varga, ECA

16.00 Processing and visualising data for auditors – the ECA practice

Emanuele Fossati, ECA

Promoting digital transformation in internal audit – the state of play at the European Commission’s internal audit service

José Ignacio Benito Prieto

Digital transformation – Examples from the Belgian Court of Audit

Denis Grofils

Facing challenges, overcoming difficulties – the transition towards data driven audit

Vito Piepoli

THURSDAY 11/07/2019

MODULE 4 Visualisation techniques for audit

09.00 What makes a good data visualisation – A data scientist’s perspective

Salvatore Rinzivillo, The Knowledge Discovery and Data Mining Laboratory (Pisa)

10.30 Discover and tell visual stories in audits – visualisation at the Dutch Court of Audit

Linda Meijer-Wassenaar, Netherlands Court of Audit

Facilitators and discussants:
Michael Werner (Copenhagen Business School), Magdalena Cordero (ECA), Davide Aloini, Nicola Castellano, Federica De Santis, Giuseppe D’Onza and Vincenzo Zarone (University of Pisa)

12.30 Lunch

MODULE 5 Detecting and preventing fraud with data analytics

14.00 Data analytics for fraud detection

Sara Martocchia and Marcello Papuli, PwC Italy

15.30 Detecting risks, preventing fraud – The Arachne Risk Scoring Tool

Mark Schelfhout, Eur. Commission (DG EMPL)

16.30 Analytics for integrity – data analytics for assessing corruption and fraud risks

Bence Tóth, Central European University (CEU), Budapest

After the speakers’ presentations, participants will briefly present other cases or field experiences (max. 10 minutes each). The presentations will be followed by a common discussion, facilitated by scholars and experts

FRIDAY 12/07/2019

MODULE 6 – Digital transformation of audit – the implications for the audit profession

09.00 Digital transformation of audit – The audit standards under test

Giuseppe D’Onza, University of Pisa

10.00 Digital transformation of public audit – Expectations and opportunities

Alex Metcalfe, ACCA

11.00 Digital transformation of audit – the challenges for the Supreme Audit Institutions – ROUND TABLE

Chaired by Alex Metcalfe, ACCA

Discussant:
Tytti Yli-Viikari, Auditor General of Finland
Giuseppe D’Onza, University of Pisa
and Eduardo Ruiz Garcia, Secretary General, ECA

12.30 Lunch

14.00 Clorins – Final sharing and feedback