Netherlands Court of Audit
Martin Dees is a Chartered Accountant with 35 years of experience in the field of auditing, including 23 years at The Netherlands Court of Audit (NCA).
He studied business economics (1978-1985) and accountancy (1985-1988) in Amsterdam (VU University). After 8 years at KPMG he moved to the NCA to work as an audit expert. He represented the NCA in the Subcommittee on Financial Audit Standards and the Subcommittee on Internal Control Standards of the International Organization of Supreme Audit Institutions (INTOSAI). Currently he represents the NCA in the EUROSAI Taskforce on Audit & Ethics.
Between 2012 and 2015 he worked at the Ministry of Finance as a senior policy advisor. He represented the ministry in the PIC Network and the PIC Working group coordinated by the European Commission.
He has been a participant in several working groups, projects and committees of the Dutch professional accountancy organization (NBA), and represented this organization in the Public Sector Policy Group of Accountancy Europe.
In May 2009 he successfully defended his PhD Thesis ‘External Reporting by Public Organizations – a Multidisciplinary Theoretical Framework from a Vertical Accountability Perspective’.
From 2010 till 2014 he was a professor of Public Auditing and Accounting at Nyenrode Business University (Breukelen). In May 2011 he gave his inaugural lecture ‘The public sector auditor: linking pin in public administration’. As a professor he was finally responsible for the Professional Program Public Sector Auditing which was executed at Nyenrode Business University and The Zijlstra Center for Public Control and Governance (VU University).
He has been an academic teacher in financial auditing and public sector accounting. He is author of several chapters in books and articles. He is the main editor of a Dutch study book on external reporting by public sector organizations (2010).
He has frequently acted as a speaker, teacher and advisor in various international settings.
Friday, 20th - 11:10 a.m. to 12:00 p.m.
Concurrent session 6.5 - Non Financial Reporting in the Public Sector
It is impossible to ignore the importance of entities reporting non-financial information to their stakeholders in order to explain both how they create value and how they will continue to do so in the long term.
Better communication of objectives is of greater relevance in the Public Sector because citizens demand more transparency in management and proper resource utilization.
The European Regulation set out to enhance this type of reporting and, in 2017, it became mandatory for some companies. Although documents are focused on the private sector, steps are being taken at international level to help the public sector adapt frameworks by taking into account its special characteristics.
ECIIA and EUROSAI have a common project that can be a fantastic opportunity to determine the current situation regarding non-financial reporting in the European public sector and to influence its implementation in the future. There is a lot of information / publications about this topic in the Private Sector, but nothing about the situation regardingimplementation in the Public Sector.
If Internal and External Audit work together on this important topic in the Public Sector, our combined efforts can help us to better shape its future implementation.