Corruption, fraud, misappropriation of assets and other financial scandals …. Scandals that reveal major dysfunctions within enterprises cause waves of social indignation. How could this happen? How come the auditors did not intervene? Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d’Entreprises and Transparency International Belgium have joined forces to organise a seminar which addresses this “expectation gap”.

  • By taking as the starting point, the “as is situation” –  what is the current scope of the audit mandate?
  • By exploring what needs to be done from a regulatory, societal, academic and forensic point of view
  • By tabling some proposals to improve the auditor’s mandate in response to this “expectation gap”


13:30   Registration

14:00-14:15  Introductory Welcome

  • Marc Bihain, Secretary General, IBR/IRE
  • Guido De Clercq, Executive Director, Transparency International Belgium

14:15-15:00  The Situation “as is”. What is the current scope of the Audit Mandate in Belgium in relation to Corruption?

  • Piet Hemschoote, Regulatory Affairs & Capital Markets Leader, Partner, EY Belgium

15:00-16:00  The Expectation Gap – What needs to be done in the light of the Situation “as is”? The point of view of:

  • The Belgian Audit Oversight College CTR-CSR by Aimery Clerbaux, Acting Secretary General
  • Transparency International Belgium by Evert-Jan Lammers, Member of the Board
  • An Academic Scholar by Prof. Dr. Dries Schockaert, Vrije Universiteit Brussel
  • The Institute of Fraud Auditors, by Rudy Hoskens, Chairman

16:00-16:30  Coffee Break

16:30-17:30  Panel discussion: Which Proposals to improve/extend the auditor’s mandate in response to this “Expectation Gap”?

Moderator:  Martin Manuzi, ICAEW, Regional Director, Europe Region
On the panel:

  • Piet Hemschoote
  • Aimery Clerbaux
  • Evert- Jan Lammers
  • Dries Schockaert
  • Rudy Hoskens

17:30-17:45  Concluding Remarks

  • David Szafran, Eubelius, Member of the Board of Directors of Transparency International Belgium, Honorary Secretary General of the IRE/IBR

17:45-18:30 Refreshments and Close

Date & registration

International Anti-Corruption day: December 9, 2019


Bd. Emile Jacqmainlaan 135/1
1000 Brussels

Working Language


This event is free of charge, but registration is mandatory. We look forward to welcoming you!


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