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Global Perspectives on Performance Auditing in the Public Sector

Format: Online

This webinar will demonstrate alignment between The Institute of Internal Auditor’s Global Internal Audit Standards™ and PEMPAL’s Performance Auditing Guide and introduce public sector auditors and audit policy members globally how both can be used to enhance performance auditing of government programs and organizations. Practitioners associated with Public Expenditure Management Peer Assisted Learning Network – Internal Audit Community of Practice (PEMPAL IACOP), The Institute of Internal Auditors (The IIA), and The Association of Local Government Auditors (ALGA) will participate in a panel discussion to share common obstacles and challenges in conducting performance audits in the government globally and share leading practices for overcoming those challenges. In addition to the featured speakers, Manfred Van Kesteren, Douglas Jones, and Pam Stroebel Powers, this session will include contributions from Katleen Seeuws, Arman Vatyan, Mioara Diaconescu, and Albana Gjinopulli.

DATE: Oct 6, 2026

TIME: 9:00 AM–10:30 AM ET

Translation will be provided for Russian and Bosnian, Croatian, Serbian (BCS)

One (1) NASBA CPE will only be awarded to participants on the live broadcast who are logged in for a minimum of 50 minutes and engage on at least three poll questions per each hour of the event.

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By the end of this webinar, attendees will be able to:

Learning Objective(s):

  • Distinguish how internal auditors and audit policy makers can use PEMPAL’s Performance Auditing Guide to improve the value and impact of internal auditing by integrating performance considerations into their work.
  • Explain how the Global Internal Audit Standards™ can be applied to performance auditing in the public sector, specifically within planning, performing, communicating and follow-up activities.
  • Discover opportunities for tailoring performance audit objectives based on country and jurisdictional context and maturity, and emerging risks.
  • Examine challenges and obstacles in conducting performance audits in the public sector as well as panelist ideas for overcoming such obstacles.

SPEAKERS

Manfred van Kesteren

Manfred Van Kesteren
International Expert on Public Internal Financial Control, Public Expenditure Management Peer Assisted Learning network – Internal Audit Community of Practice (PEMPAL IACOP)

More than 20 years of working on behalf of the Central Government Audit Service of the Ministry of Finance of the Netherlands. International consultant specialized in the areas of internal audit, governance, risk management, internal control, and capacity building for government internal audit Central Harmonization Units. Worked in a wide variety of international projects on Public Internal Financial Control development in EU-twinning and Technical Assistance programs and assessments on behalf of SIGMA/OECD. Certified internal auditor and member of the Institute of Internal Auditors (IIA).


 

Douglas Jones, CGAP, CIA, CRMA

Douglas Jones, CGAP, CIA, CRMA
The Association of Local Government Auditors (ALGA) and Johnson County, Kansas, USA

Douglas Jones, CGAP, CIA, CRMA was appointed County Auditor by the Johnson County, Kansas Board of County Commissioners in January 2025. He has nearly 38 years of private and government auditing experience. Before joining Johnson County government, Doug spent 31 years auditing Kansas City, Missouri, government, the last 11½ years as the City Auditor. As County Auditor, Doug is responsible for directing the activities of the County Auditor’s Office, interacting with elected officials and county management, and providing elected officials and the public with independent assessments of the work of county government and recommendations to improve operations and strengthen public accountability. Since 2016, Doug has been a member of the United States Comptroller General’s Domestic Working Group. He is currently serving on the Association of Local Government Auditors Board of Directors as President-Elect. Doug has also been involved in ALGA as Treasurer; chair, vice chair, and a member of the Advocacy Committee; a member of the Professional Issues Committee; a team leader or team member for seven peer reviews; and a presenter or roundtable moderator at a number of ALGA annual conferences. He is the past chair of the Mid-America Intergovernmental Audit Forum Executive Committee. Doug has also been a member of the Board of Directors for the Association of Airport Internal Auditors. Doug is a Certified Government Auditing Professional, Certified Internal Auditor, and holds a Certification in Risk Management Assurance. He has both a Bachelor of Business Administration degree and a Master of Business Administration degree from Wichita State University.


Kat Seeuws, CIA, CGAP, CRMA, CFE, CISA

Pamela J. Stroebel Powers, CIA, CGAP, CRMA, CPA
Director Professional Guidance, Public Sector, The Institute of Internal Auditors

Pamela began work with the Institute of Internal Auditors in April 2021 and appreciates the opportunity to collaborate, liaison with, advocate for and provide guidance and thought leadership to public sector auditors around the globe.

Pam came to the IIA with 22 years’ experience as an internal auditor in Oregon State Government. Over that time, Pam worked for five agencies; she served as the Chief Audit Executive for four of those, established the first in-house internal audit activity in two of them, and in one position coordinated the State’s internal audit activities. Pamela also founded Powers CPA, LLC which provided internal audit, consulting and assurance services to government and non-profit entities for five years. Pam began her career as an external auditor with the Audits Division of the Secretary of State.

In addition to her audit roles, Pam has served as a contributing faculty member at Willamette University’s Atkinson Graduate School of Management since 2010. Over the course of her career, she has provided training on various topics including ethics, risk management, and auditing to agency staff, management and various professional organizations. She has also served as a course facilitator for the IIA, providing training for audit professionals globally. Pam has been an active member of the IIA, having held various leadership and committee positions. Pam earned a Bachelor’s degree in Accounting from Western Baptist College and an MBA from Willamette University.

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