Functions of management

1
Functions of management
2
Definition of management

• The achievement of a specific result through and
  together with others

3
One definition of leadership

• The process of inspiring others to accomplish a
  certain task or goal

4
Planning and budgeting

• Setting targets or goals for the future
• Establish detailed steps for achieving those
  targets
• Allocating resources required

5
Organising and staffing

• Establish the organisational structure and set of
  jobs required to accomplish the plan
• Staffing the jobs
• Communicating the plan to staff
• Delegating responsibility
• Establishing systems to monitor implementation

6
Monitoring, controlling and problem solving

• Monitor results against the plan
• Identify deviations often called problems
• Planning and organising to solve problems

7
Preparing for delegation

• Select the task or role
• Decide on competence required and to whom You can
  delegate
• Prepare the team

8
Select the task/role

• What duties/roles could be delegated - develop
  staff and/or improve service delivery
• Compare what you actually have been doing to your
  main tasks - diary
• Study bottlenecks in the service delivery
• Areas where chain of decision is long

9
Competencies required and to whom to delegate to

• Required competence
• Who could take it on?
• Consider
• What competence do we need to develop?
• Somebody who is competent but not fully used

10
The different roles of a manager 1

• Interpersonal
• Leader motivating, developing staff
• Liaison maintain network of contacts outside
  the organisation

11
The different roles of a manager 2

• Informational
• Monitor the nerve centre for internal and
  external information
• Disseminator transmits and interprets
  information within the organisation
• Spokesperson
• Transmits information externally about the
  organisation

12
The different roles of a manager 3

• Decisional
• Entrepreneur searches the organisation and
  environment for opportunities and change
• Disturbance handler corrective action when
  organisation faces important unexpected
  disturbances
• Resource allocator allocation of all sorts of
  resources
• Negotiator Representing organisation in
  internal and external negotiations

13
Leadership roles

• Establish direction develops a vision and
  strategies long term
• Aligning people communicating direction,
  creating coalitions
• Motivate and inspire keeping people moving in
  the right direction

14
Organisational culture climate

• Culture
• the way we do things around here (Burke and
  Litwin, 1989)
• Existing norms and values that have developed
  through the history of the organisation
• Climate
• Behaviour,attitudes and atmosphere that are
  characteristic for an organisation

15
Developing climate

• Employees consider work meaningful and are
  stimulated by challenges
• Employees are able to develop within the
  framework of the organisation
• Employees understand and identify themselves with
  the goals of the organisation
• There is an atmosphere of trust and openness and
  people share ideas freely

16
Developing climate cont.

• Peoples ideas are respected and encouraged
• There are flexibility and open borders between
  people and units
• There are lively discussions about objectives
  and problem solving
• People have the freedom to look for information
  inside and outside the organisation and initiate
  change

17
Developing climate cont.

• Mistakes are not being punished, hence employees
  are prepared to experiment in order to improve
  their work

18
Dimensions of the creative climate

• Challenge
• Freedom/independence
• Support for ideas/encouragement
• Trust and openness
• Dynamics
• Humour

19
Dimensions cont.

• Debate/dialog
• Conflicts/emotional tensions
• Risk taking
• Time for ideas/reflection

20

• Organisation climate
• Leadership Organisation Staff
• of work Policies
• Goals Strategies

Core of culture
21
The purpose of internal communication

• To enhance organisational effectiveness in
  achieving objectives by promoting internal work
  processes

22
Internal communication is a tool for

• Understanding of visions, mission, objectives and
  policies
• Understanding different departments, functions
  and co-operation
• Promote learning via x-change of knowledge
• Ensure high level of motivation and
  responsibility
• Provide information required for the job

23
Information knowledge management

• Gather and update information from different
  sources
• Reproduce information in a uniform and
  understandable form
• Sort and store information systematically
• Make information accessible
• Distribute information effectively
• Provide equipment that allows access to
  information and performs effectively

24
External communication policies should include

• Public information and feed back
• Communication and interaction with other
  stakeholders incl other government agencies
• Advertising and recruitment
• Tenders and contracts
• Negotiating with suppliers
• Dealing with complaints

25
Internal Control Auditing

26
Course Objectives

• The participants from the Moldovan public
  administration and the trainers from the Academy
  of Public Administration should have a common
  understanding of the concepts of management,
  auditing and internal control
• That is
• The managers of the Moldovan public
  administration should get to know how to use
  internal control and auditing as one of the means
  to fulfil their management responsibilities

27
Internal Control Definition

• Internal control is an integral process that is
  effected by
• an entitys management and personnel and is
  designed
• to address risks and to provide reasonable
  assurance
• that in pursuit of the entitys mission, the
  following
• general objectives are being achieved
• executing orderly, ethical, economical, efficient
  and effective operations
• fulfilling accountability obligations
• complying with applicable laws and regulations
• safeguarding resources against loss, misuse and
  damage.

28
Basic Concepts

• Internal control is a process. Its a means to
  an end, not an end in itself
• Internal control is effected by people. Its not
  merely policy manuals and forms, but people at
  every level of an organization
• Internal control can be expected to provide only
  reasonable assurance, not absolute assurance, to
  an entitys management and board
• Internal control is geared to the achievement of
  objectives in one or more separate but
  overlapping categories

29
THE GOVERNANCE COMPONENTS
MONITORING
OBJECTIVE SETTING
INFORMATION
COMMUNICATION
RISK MANAGEMENT
GOVERNANCE ENVIRONMENT
30
The Audit Hierarchy

• Roles and responsibilities
• SAI
• Legislators
• Managers and staff
• Moldovan structure

31
The three supporting pillars

• These pillars assist in instituting the
  tone, accountabilities, and guidance for
  governance as well as establishing the mandate
  for internal auditing
• Policy for Controlling an Organization.
  Identifies who is responsible, executive and
  performance management, and the internal auditing
  department.

32
The three supporting pillars

• 2. The Internal Audit Charter. In addition to
  establishing the purpose, authority, and
  responsibility, it provides for the internal
  auditing departments independence and
  unrestricted access to the people and records
  necessary to conduct audits. The internal audit
  professional standards should be embraced in this
  document.
• 3. Anti-Fraud Policy. Sets forth managements
  position against fraud, establishes reporting
  channels, describes the investigation process,
  and enacts consistent penalties.

33
Objectives of Internal Control

• The primary objectives of internal control are to
  ensure
• The reliability and integrity of information.
• Compliance with policies, plans, procedures,
  laws, regulations, and contracts.
• The safeguarding of assets.
• The economical and efficient use of resources.
• The accomplishment of established objectives and
  goals for operations or programs.

34
Internal Control Models and COSO

• Elements of COSO (Committee of Sponsoring
  Organizations of theTreadway Commission)
• COSO Cube
• Separation of the COSO Model from traditional
  Internal Control Systems
• PIFC

35
COSO Cube
36
Separation of the COSO Model from traditional
Internal Control Systems

• The approach presented by the COSO Framework goes
  directly to the one key issue of any
  administration - is there reasonable assurance of
  achieving our mission, objectives, goals and
  desired outcomes, while adhering to laws and
  regulations and can we accurately report our
  success and outcomes to the public and interested
  third parties?
• The traditional IC Systems were more transaction
  oriented and more compliance focused.

37
Elements of COSO

• Control Environment
• Risk Assessment
• Control Activities
• Information and Communication
• Monitoring

38
Control Environment

• The control environment is evaluated based on
  the following factors
• Integrity and Ethical Values
• Commitment to Competence
• The roles of the Min of Finance and CHU
• Management Philosophy and Operating Style
• Organisational Structure
• Assignment of Authority and Responsibility
• Human Resource Policies and Practices

39
COSO Cube
40
Risk Assessment

• An awareness of and ability to deal with the
  risks and obstacles to successful achievement of
  the public sector objectives
• Establishment by management of a set of
  objectives that integrate all the organisation's
  resources so that the organisation operates in
  concert and
• Identification, analysis and management of the
  risks and obstacles to successful achievement of
  the three primary objectives for internal
  control.

41
Control Activities

• The establishment and execution of policies and
  procedures to help ensure effective
  implementation of the actions identified by
  management as being necessary to address risks
  and obstacles to achievement of public sector
  objectives.
• (These control activities help ensure that
  management's directives are carried out occur at
  all levels of the organisation and in all
  activities, units and functions. Examples include
  authorisations, reviews of operating performance,
  security of assets, and segregation of duties.)

42
RISK MANAGEMENT AND RISK ASSESSMENT

• Definition of Risk
• Risk Analysis
• The concept of Risk
• Phases of Risk Analysis
• Classification of activities
• Determining the dangers
• Classification of Risks
• Risk Assessment
• Prioritising Risks
• Determining the level of undertaking risk
• Controls
• Residual Risk

43
Phases of Risk Analysis

• Identification of the Objectives
• Risk Identification
• Risk Assessment
• Risk Response

44
Risk Model - Classification of Risks

• Process Risks
• Operational Risks
• Managerial Risks
• Technological Risks
• Operational integrity Risks
• Financial Risks

45
Prioritising Risks

• Assess and prioritise risks from two perspectives
  likelihood and impact.
• Impact quantitative qualitative measures
  based on objective historical data and
  forward-looking subjective analysis.
• Estimated impact or worst case impact?
• Direct and/or indirect effects?
• Likelihood
• Materialise once during the set time-frame
  Probability X
• Materialise several times during the set
  time-frame Probability Y

46
Risk assessment
Examples of risk assessment scales
47
Determining the level of undertaking Risk Risk
Response

• Identifies and evaluates possible responses to
  risk.
• Evaluates options in relation to entitys risk
  appetite, cost vs benefit of potential risk
  responses and degree to which a response will
  reduce impact and/or likelihood
• Accept (document and communicate)
• Reduce (likelihood and/or impact)
• Transfer/share
• Avoid

48
Analyse of Objectives

• The objectives of a public authority have to be
• derived from
• Law
• The national budget
• The state budget
• Government rules and regulations

49
Internal Assurance Activities

• The main objectives of the internal assurance
  activities are
• To assure that the organisations governance
  activities are designed, implemented, and
  functioning properly.
• To offer recommendations wherever appropriate.

50
Control Activities

• The establishment and execution of policies and
  procedures to help ensure effective
  implementation of the actions identified by
  management as being necessary to address risks
  and obstacles to achievement of public sector
  objectives.
• (These control activities help ensure that
  management's directives are carried out occur at
  all levels of the organisation and in all
  activities, units and functions. Examples include
  authorisations, reviews of operating performance,
  security of assets, and segregation of duties.)

51
Organizational Control

• Organizational Structure
• Internal Control Frameworks
• Assignment of Authority and Responsibility
• Decision making procedures
• Authorization rules and authorization manuals

52
Authorisation and approval procedures - an example

• Authorisation of Payment -controls
• According to budget signature
• According to contract signature
• Prise calculation correct signature
• Account correct signature
• Delivery control signature
• Payment authorised Full signature

53
Assignment of Authority and responsibility/
Delegation

• Issue
• Applicable rule
• Delegated to
• Limits
• Reporting obligation

• Purchase of hospital equipment
• Procurement rules
• Mr x x, procurement manager
• 1 million lei
• Every 3 month to the hospital board

54
Ex post Reporting

• Internal control ex post is to report what, how
  and to whom
• Accounts
• Performance measurements
• Follow up on objectives

55
Information and Communication

• Information systems produce reports, containing
  operational, financial and compliance related
  information, that make it possible to run and
  control a public authority. They deal with
  internally generated data as well as the external
  activities, conditions and events necessary to
  informed decision making and external reporting.
• The organisation's people must be able to capture
  and exchange the information needed to conduct,
  manage and control operations.
• Pertinent information must be identified,
  captured and communicated in a form and time
  frame that enables people to carry out their
  responsibilities.

56
Information and Communication

• Effective communication must flow down, up and
  across the organisation. (This includes a clear
  message from top management to all personnel that
  control responsibilities must be taken
  seriously.)
• All personnel must understand their own role in
  the internal control system, as well as how their
  individual activities relate to the work of
  others.
• All personnel must have a means of communicating
  significant information upstream.
• There must be effective communication with
  external parties.

57
Monitoring Follow up

• The entire control system must be monitored to
  assess the quality of the system's performance
  over time.(Ongoing monitoring, which should
  occur in the normal course of operations,
  includes such things as regular management and
  supervisory activities and actions personnel
  take in performing their duties.)
• Internal deficiencies should be reported
  upstream, with serious matters reported to top
  management.

58
Monitoring Follow up

• There should also be separate, independent
  evaluations of the internal control system. The
  scope and frequency of these independent
  evaluations depend primarily on the assessment of
  risks and obstacles, and the effectiveness of
  ongoing monitoring procedures.

59
Existing Legal Framework in the field of in
Republic of Moldova
Internal Audit and Internal Control

60
EU-Moldova Action Plan Pt. 42 Public
Internal Financial Control

• Development of a strategy and policy paper for
  the public internal financial control system
  (managerial accountability and internal audit).
• Establish legislative framework for public
  internal financial control.
• Gradual harmonization with the internationally
  agreed standards and methodologies, as well as
  with EU best practices for the control and audit
  of public income, expenditure, assets and
  liabilities.

61
Law on budgetary process and systemNo. 847 as of
24.05.1996

• Article 13. Control and auditing of budget
  revenues and expenditures.
• (1) Financial review and auditing of the state
  budget revenues and expenditures will be
  implemented by the Court of Accounts.
• (2) Financial and administrative control over the
  budget revenues and expenditures is implemented
  by the State Fiscal Service and the Financial
  Control bodies of the Ministry of Finance.

62
Law on local public administration No 436 as of
28.12.2006Chapter XIII Internal Audit

• Article 86. Setting up Internal Audit
• (1) For systematic evaluation of local public
  institutions activities and development of
  improvement recommendations thereof, within the
  local public administration internal audit is
  performed.
• (2) Internal audit tasks and functions, internal
  auditors obligations and responsibilities are
  provided in the Template-Regulation for
  performing audit and must correspond to minimal
  auditing standards approved by the Court of
  Accounts and Ministry of Finance.
• Article 87. Aims and tasks of Internal audit
• (1) Creation of internal audit service, based on
  a procedural and methodological framework,
  harmonised with the European one, communitary
  aquis and best practices in the field is
  mandatory for all local public authorities
  according to the provisions of this Law.
• (2) Local public institutions Internal audit will
  ensure performing financial, management auditing,
  performance and quality and information systems
  assessment. 

63
Law on local public administrationNo 436 as of
28.12.2006 Chapter XIII Internal Audit
(cont.)?

• Article 88. Organisation and performing internal
  audit
• (1) Internal audit is organised and is done
  according to the legislation on audit activity.
• (2) Auditors activity and remuneration of their
  work is done according to the Individual labour
  agreement, for a determined period, based on art.
  54 and 55 of the Labour Code.
• Article 89. Internal audit system coordination
  and development
• (1) Methodological assistance, auditors formation
  and training activities, audit plans and
  programmes harmonisation in order to achieve
  complementarity between internal audit activities
  shall be on Ministry of Local Public
  Administration, Court of Accounts and Ministry of
  Finance.
• (2) Line ministries shall create conditions for
  information, exchange of information facilitation
  and providing assistance to local public
  authorities using audit instruments, practices
  and standards, as well as prospect plans.

64
Law on accounting No.113 as of
27.04.2007

• Art.41 Internal audit and internal control system
• (1) The entity is obliged to set up a system for
  internal control. Accountability for organisation
  and application of internal control is on persons
  provided in art. 1 para 1.
• (2) Internal audit is mandatory for all financial
  institutions and may be performed by the internal
  auditors or independent external auditors.
• (3) The entity where internal audit is not
  mandatory may create a structure for internal
  audit, or may involve independent auditors for
  that purpose.

65
Law on accounting No.113 as of
27.04.2007

• Art. 13 Responsibility and entity's rights on
  keeping financial reporting and bookkeeping
• (1) Responsibility for bookkeeping and financial
  reporting is on
• a) management (executive body) in limited
  liability entity
• b) partners in entity with unlimited liability
  for founders
• c) owner for individual entrepreneurs
• d) manager of the entity in entities not
  mentioned in points a)-c).
• (2) Persons mentioned in paragraph (1) are
  obliged
• (a) to organise the internal control system,
  including inventorying.

66

• Concept of internal audit and internal control
  system in public sector
• Approved by Government Decision No. 1143 as of
  04.10.2006
• Represents the grounds for setting and
  implementation of internal audit and control in
  public sector

67
Concept Objectives

• a. Defining conceptual framework
• b. Capacity building for internal auditors
  training
• c. Defining tasks and organisation of internal
  audit and control system
• d. External audit activity coordination
• e. Development and implementation of the legal
  framework, including public internal audit
  national standards

68
Internal control and internal audit system PIFC
System

• Will be implemented according to internal audit
  EU model and international standards
• System functioning is based on
• public institutions management responsibility
  for creation of an efficient administration,
  internal control and internal audit model
• Audit services activities independence
• Central Harmonisation Unit

69
Internal Audit ( pt. 3.1)?

• Functionally independent and objective activity,
  providing to the entity an assurance regarding
  the degree of operations control, guides the
  administration to best management of public funds
  and activities improvement.

70
Internal Audit objectives

• Risk Management assessment
• Institution's internal control systems assessment

71
Public Internal Audit Organisation

• 1. Central Department for Internal Audit
• 2. Central Harmonisation Unit
• 3. Council for Public Internal Audit
• 4. Internal Audit units within the public
  institution

72
Main activities of the Central Department for
Internal Audit

• Internal Audit implementation, development and
  coordination in public sector
• Performing internal audit in public institutions
  where no internal audit units will be created
• Performing audit missions on requests of
  hierarchic superior bodies
• Developing internal audit annual summary reports
• Approving the appointment/dismissal of heads of
  public institutions internal audit units

73
Main activities of the Central Harmonisation Unit

• will participate in development and promotion of
  integrated strategy in PIA and will monitor this
  activity
• will participate in development of PIA
  normative-methodological framework, including
  Code of Ethics
• will verify observance of norms, instructions,
  Code of Ethics, and, if necessary, will take
  necessary corrective measures
• will participate in coordination of the
  professional development in PIA system

74
Main activities of the Council for Public
Internal Audit

• presentation of necessary approvals for public
  internal audit drafts of normative and
  legislative acts
• examination and approving annual report on public
  internal audit activity and presentation thereof
  to the Ministry of Finance
• approving public internal audit missions plan of
  national interest
• analysis of recommendations drafted by the
  internal auditors in case of different opinions
  between public institution leader and internal
  auditors, providing an opinion on the
  recommendations

75
Main activities of the public institution
internal audit unit

• examining observance of legality, regularity and
  conformity of operations, errors identification,
  waste, defective administration and frauds,
  proposed solutions for damages recovery and
  appropriate authorities information
• evaluation of economical and efficient use of
  financial, human and material resources
• review of programming, organisation,
  coordination, monitoring and follow-up process of
  the internal control system functioning
• identification of control and management systems
  deficiencies, risks and proposals for their
  elimination

76
Statute of the Public Internal Audit Unit

• PIA Unit functions in direct subordination to the
  public institution manager, exercising a function
  distinct and independent from the public
  institution activities, may not be involved in
  development of internal control procedures
• Appointment/dismissal of internal auditor shall
  be done with the IAUnit head favourable approval,
  and the appointment/dismissal of the head of
  AIUnit shall be done with the approval of Central
  Department for IA

77
Financial Control and Revision Service
RegulationGovernmet Decision No 667 as of
27.05.2002
78
Financial Control and Revision Service
RegulationGovernment Decision No 667 as of
27.05.2002 (cont)?

• b) in case of acceptance/request of public
  institutions, shall deliver internal audit
  services, and shall consult budget executors in
  order to improve management and internal control,
  in order to reach the objectives of the
  institution managing the financial means and
  public property based on principles of legality,
  transparency, economy, efficiency and
  profitableness.
• c) evaluates the internal audit activity in
  public sector

79
Government Decision No 667 as of 27.05.2002
Chapter III Main function of the service
Government Decision No 667 as of 27.05.2002
Chapter III Main function of the service
80
Government Decision No 667 as of 27.05.2002
Chapter III Main function of the service

• d) participation in development, implementation
  and monitoring of the public sector internal
  audit activities strategy
• e) participation in development of the legal and
  methodological framework necessary or
  implementation of internal audit and internal
  control in public sector
• f) coordination of professional development
  system in the field of public internal audit
• g) evaluation in internal audit structures
  activities in the public institutions, and, if
  necessary, for their activities improvement
  consulting by offering necessary methodological
  support and recommendations in order to ally to
  international standards and EU best practices in
  internal audit and internal control.
• The Service shall exercise control functions
  provided by the legislation and normative acts in
  force.

81
Chapter V Rights of the Service employees
Chapter V Rights of the Service employees
82
Chapter VIII Obligations and rights of managers
and and persons with liability functions of the
bodies controlled
Chapter VIII Obligations and rights of managers
and and persons with liability functions of the
bodies controlled
83
Internal Audit National Standards

• Approved by Decision of Court of Accounts no 82
  as of 29.11.2007 and Order of the Ministry of
  Finance no 98 as of 27.11.2007.
• The main objective is defining basic principles
  observed by the internal audit practice
  providing a reference framework for achievement
  and promotion of internal audit activities to
  give added value setting the assessments
  criteria for internal control operability
  facilitating improvement of organisational
  processes and operations.

84
Code of Ethics, Internal Audit Charter

• Approved by the Order of the Ministry of Finance
  no 111 as of 26.12.2007.
• Code of Ethics of the internal auditor is a set
  of principles and rules of conduct in the
  professional ethics area which regulate the
  internal auditors activity.
• Internal Audit Charter (Template-Regulation for
  performing internal audit) defines the scope of
  internal audit, establishes the position of
  internal audit unit in the organisational
  structure of the public institution.

85
Code of Ethics, Internal Audit Charter
(continued)?

• Provides for the rights and obligations of
  internal audit unit employees, authorises access
  to staff, documents and material resources,
  necessary for carrying out an adequate internal
  audit mission.

86
Example ofInformation and Communication
PolicyIntroducing Public Internal Financial
Control in Moldova

87
Agenda

• Why is communication important?
• Starting points for ESV's communication
• Focus on external approach
• Some about overall guidelines for communication
  at ESV communication policy
• Responsibility
• Primary internal and external channels
• External website

88
Reasons for working with internal communication

• Providing an overview
• Providing better basis for decision-making
• Creating motivation and comradeship
• Facilitating cooperation
• Counteracting the spreading of rumours
• Facilitating delegation
• Facilitating recruitment and contributing to
  improved reputation

89

• Internal communication shall ultimately
  contribute to improving the organisation's
  results

90
Reasons for working with external communication

• A means of control to increase confidence in and
  improve the reputation of the authority
• Create good relations that can promote mutual
  commitment or joint undertakings that will lead
  to action and results

91
Our image measured in clarity

How others perceive us
Who we want to be
Image
Profile
Identity
Who we are
92
Governance and communication

Instruction
Government approval document
ESV's Vision and operational concept

Strategies, goals and external approach
Communication policy, Communication strategy
Operational planning, Performance agreement
Communications Plan
93
Approach

• We want our interest groups to perceive us as
  (profile)
• Experts in financial management in the central
  government and as experts are perceived as
• Inspiring confidence, obliging and effective
• In order for us to be perceived as desired, we
  have developed common guiding principles for our
  actions internally (identity)

94
Approach

• The three guiding principles are
• We are professional
• We are open
• We are effective

95
Key policy documents for communication

• Starting points for our communication
• Our mission, vision and operational concept
• ESV's role and activities
• Our external approach
• Map of interest groups
• Overall objectives and main message
• Overall guidelines for communication (policy)
• Responsibility, who and for what

96
Communication policy

• We are professional, our communication is
• Trustworthy
• Uniform
• Relevant
• We are open, our communication is
• Accessible
• Direct
• Clear
• We are effective, our communication is
• Current
• Planned
• Future-oriented
• Far-sighted

97
Communication responsibility

• The Director General - ultimately responsible,
  establishes key policy documents
• The Executive - guarantees uniform information
  from the executive to the employees, takes
  decisions on fundamentally important issues
• Department director - most important internal
  communication source - within own department,
  between departments, between the executive and
  the employees, and externally. Ensures that the
  key communication policy document is adhered to

98
Communication responsibility

• Project managers communicate information on the
  project internally/ externally. Plan measures in
  the timetable
• The employees personally responsible for taking
  action based on the key communication policy
  document. Actively communicate information about
  their own issues and actively search for
  information

99
Communication responsibility

• Information officers - coordinate internal and
  external communication, overall responsibility
  for communication channels
• The information function - helps employees and
  managers to take their communication
  responsibility

100
Prioritised channels of internal communication

• In writing - Intranet and e-mail
• Orally The Director General info, departmental
  meetings and internal seminars

101
External channels

• Prioritised authority-wide channels for which the
  information department has overall responsibility
• In writing
• The external newsletter
• The external website
• Presentation material
• Orally
• The annual ESV day conference

102
The external website

• Was revamped just over two years ago
• Was revamped on the basis of external and
  internal surveys.
• The objective was to create a clear and uniform
  structure, navigation and design that would make
  it easier for our target groups to find
  information.
• The content was also to be developed