Post‑2027 Audit Challenges in EU Funds: Advanced Risk Assessment, Digital Irregularities & Fraud Detection

The European Institute for Strategic Development (EISD) invites professionals from audit authorities, managing authorities, intermediate bodies, and public institutions to a forward‑looking, highly practical three‑day seminar dedicated to the emerging audit and anti‑fraud landscape of the post‑2027 EU funding period.

As the next Multiannual Financial Framework approaches, public administrations face rapidly evolving challenges: digital irregularities, AI‑driven fraud schemes, complex data environments, and increasing expectations for integrity, transparency, and professional accountability. This seminar equips participants with the skills, tools, and mindset needed to navigate these challenges with confidence.

Participants will gain a deep understanding of AI, HI (Human Intelligence), OSR, risk analysis, digital fraud patterns, and modern audit techniques, while also investing in their long‑term professional development.

WHO SHOULD ATTEND?

Our seminars are designed for public-sector professionals, EU Funds experts and other stakeholders involved in the planning, programming, implementation, management, monitoring, verification, audit and control of EU-funded programmes and projects, including:

  • Managing Authorities and Intermediate Bodies
  • Certifying and Audit Authorities
  • Ministries and Central Government Authorities
  • Regional and Local Governments
  • EU Funds Programme and Project Managers
  • EU Funds Beneficiaries and Implementing Bodies
  • Financial Management, Control and Verification Officers
  • Auditors, Internal Auditors and Compliance Professionals
  • Anti-Fraud, Anti-Corruption and Anti-Money-Laundering Professionals
  • National, Promotional and Investment Banks
  • Regional Development Agencies and Public Investment Bodies
  • Policy Makers and Senior Decision-Makers
  • Public Procurement and Financial Management Professionals
  • Consultants and Professional Advisers working with EU Funds
  • International, national and local associations and networks
  • NGOs and non-profit organisations involved in EU-funded programmes
  • Businesses and private-sector organisations involved in EU-funded projects
  • Universities, research institutions and experts working on EU-funded initiatives
  • Other stakeholders involved in the implementation, management and control of EU Funds
Designed for professionals at different levels

Whether you are involved in strategic programming, day-to-day programme management, project implementation, financial management, monitoring, verification, audit, compliance or policy development, our seminars provide practical knowledge and tools that can be applied directly in your professional environment.

 

The seminar will take place at the Mercure Budapest Korona Hotel.

Address:
Mercure Budapest Korona Hotel
NTAK: SZ19000369
Kecskeméti u. 14
1053 Budapest, Hungary

Day 1 

New Audit Realities & AI-Driven Integrity Challenges

09:00 – 09:20

1. Welcome Session

Ms. Karolina Brzezinska — EISD


09:20 – 10:00

2. Introduction Round

Jo Kremers

  • Participant introductions
  • Expectations and professional challenges
  • Current audit and anti-fraud priorities

10:00 – 10:15

3. AI & Anti-Fraud Team Game — Part 1

Introduction to the team game and first practical challenges.


10:15 – 10:45 — Coffee Break


10:45 – 12:00

4. AI & Anti-Fraud Team Game — Part 1: Dilemmas, Integrity & Fraud Trends

  • Integrity and professional accountability
  • Plagiarism and ethical challenges
  • Emerging EU Funds trends
  • Digital irregularities and changing fraud patterns
  • Practical fraud and irregularity dilemmas

12:00 – 13:00 — Lunch Break


13:00 – 14:45

5. Using AI in Our Audit Activities & Red Flag Cases

Using AI in Our Audit Activities
  • What does the AI Working Group do?
  • Prompt development for auditors
  • Internal policies for AI use
  • Practical experience with AI prompts in audit work
  • Using AI to identify risks, anomalies and irregularities
  • GDPR-safe use of AI in audit activities

Red Flag Cases — Interactive Exercise

Can you identify the warning signs? How can AI help identify the problem more easily?

Case 1 — Car Rental Dilemmas
  • Two rental cars were hired for a five-person team
  • Three fuel receipts were submitted, each for exactly 30 litres
  • Identifying inconsistencies and potential red flags
  • How could AI support the initial analysis?
Case 2 — Design versus Reality
  • In an infrastructure project, the completed work differed significantly from the approved visual design
  • Comparing project documentation with physical reality
  • Identifying potential irregularities through visual and documentary evidence
Case 3 — The Proper Installation Site
  • Everything initially appeared compliant
  • It was subsequently discovered that the submitted architectural plans belonged to a different building than the one actually renovated
  • Identifying documentary inconsistencies and verification risks
Procurement-Related Cases
  • Comparing quotations submitted in different currencies
  • HUF versus EUR and comparability of gross/net values
  • Different versions of requests for quotations sent to different bidders
  • Identifying potential preferential treatment
  • Public procurement case involving outsourcing of product installation for additional cost

Interactive discussion:
What are the red flags? What evidence would you request? How could AI help identify the problem more efficiently?


14:45 – 15:15 — Coffee Break


15:15 – 16:00

Daily Wrap-Up & Key Takeaways

  • Lessons learned from the AI and red-flag exercises
  • Discussion of practical audit challenges
  • Questions and reflections
  • Key takeaways for professional audit practice

18:00 – 21:00

Budapest Walking Tour & Food Tasting

  • Guided walking tour through Budapest’s historic centre
  • Traditional Hungarian food tasting
  • Informal networking and cultural immersion

Day 2

AI in EU Funds — Applications, Risks, Verification & Conflicts of Interest

09:00 – 10:15

1. AI and EU Funds

Jo Kremers

  • Applications of AI in EU-funded programmes
  • AI-supported risk analysis
  • Management verifications
  • Practical AI tools for auditors
  • Identifying unusual patterns and inconsistencies
  • Opportunities and limitations of AI in audit work

10:15 – 10:45 — Coffee Break


10:45 – 12:00

2. AI & Anti-Fraud Team Game — Part 2

  • Practical fraud-detection challenges
  • AI-supported analysis
  • Identification of irregularities and red flags
  • Team-based problem solving
  • From red flags to audit evidence

12:00 – 13:00 — Lunch Break


13:00 – 14:45

3. Conflict of Interest Cases — Interactive Exercise

Would you recognise the signs?

Case 1 — Hidden Connections Between Bidders
  • Tender documentation appeared compliant
  • The “Contact” section of each bidder’s website listed the same telephone number
  • After the finding was documented, the telephone number disappeared from all three websites
  • Identifying potential links between bidders
  • Using open-source information to support audit findings
Case 2 — A Success Story of a Contractor
  • The individual was registered in the monitoring system as the project’s contact person when the application was submitted
  • The same individual later submitted a bid as an external expert
  • The individual was ultimately awarded the contract
  • Identifying potential conflict-of-interest indicators
Case 3 — Family Connections Revealed Through Social Media
  • The beneficiary’s daughter and her partner had both served as managing directors of a company from which the project purchased goods
  • Social media evidence helped establish the close family relationship
  • Assessing the reliability and appropriate use of digital evidence

Discussion Scenarios

  • What would you do if you encountered a similar situation during an audit?
  • What additional evidence would you request?
  • How could AI and data analysis support the investigation?
  • How should findings be documented?

14:45 – 15:15 — Coffee Break


15:15 – 15:30

4. Final Discussion & Q&A

  • Questions arising from the conflict-of-interest cases
  • Exchange of professional experiences
  • Practical approaches to identifying and documenting conflicts of interest

15:30

5. End of Day 2


Day 3

Data Analysis, OSR & Future-Proof Anti-Fraud Skills

09:00 – 10:15

AI, HI & OSR: Data Analysis & Anti-Fraud

Jo Kremers

  • AI, Human Intelligence (HI) and OSR
  • Data analysis tools and techniques
  • Identifying patterns, anomalies and connections
  • Practical indicators and symbols
  • Real-life fraud cases
  • Combining technology with professional judgement

10:15 – 10:45 — Coffee Break


10:45 – 12:00

AI & Anti-Fraud Team Game — Part 3

  • Advanced practical challenges
  • Data analysis and fraud indicators
  • Team-based investigation
  • Application of AI and Human Intelligence
  • Risk-based approaches to fraud detection

12:00 – 13:00 — Lunch Break


13:00 – 14:45

4. Double Financing Cases

Case 1 — “Once, Twice…”
  • Under another project, a community service centre had already been renovated, including interior painting
  • The project was still within its five-year durability period
  • In the audited project, internal walls were removed and windows and radiators replaced
  • Instead of claiming only the additional renovation works, the beneficiary charged the full scope of works again

Discussion Scenarios

  • How would you assess the risk of double financing?
  • What additional evidence would you request?
  • How could data analysis identify potential duplicate expenditure?
  • What documentation would you compare across projects?

5. Overpricing Cases — Using AI to Assess Prices

Case 1 — Behind the Quotations
  • For a study visit to Vienna, the successful bidder resold a subcontractor’s coach rental service at approximately twice the original price
  • Nearly all contracted services were outsourced to subcontractors
  • Assessing the relationship between the original cost and the final contracted price
  • Identifying potential overpricing through AI-assisted price analysis
Case 2 — New or Just Modified?
  • An existing website had originally been financed under another EU-funded project
  • Only an additional menu and a few new features were required
  • Nevertheless, the quoted price was comparable to developing an entirely new website from scratch
  • Assessing whether the price reflects the actual scope of work

Interactive Discussion

  • How would you establish whether a price is reasonable?
  • What external or internal evidence would you request?
  • How can AI support price comparisons?
  • What are the limitations of AI-generated price assessments?

AI & Anti-Fraud Team Game — Final

  • Final team challenge
  • Analysis of complex fraud scenarios
  • Presentation of team solutions
  • Identification of risks, irregularities and potential fraud
  • Announcement of the winning team

AI & Anti-Fraud Individual Game 2026

Individual practical challenge testing participants’ ability to identify:

  • Risk indicators
  • Digital irregularities
  • Conflicts of interest
  • Double financing
  • Overpricing
  • Procurement irregularities
  • Appropriate audit evidence

14:45 – 15:15 — Coffee Break


15:15 – 15:30

Official Award Ceremony

Karolina Brzezinska & Jo Kremers

  • Announcement of the winning team
  • Recognition of individual achievements
  • Presentation of awards

15:30 – 16:00

Q&A, Evaluation & Closing

  • Final questions and discussion
  • Participant evaluation
  • Key lessons from the three-day programme
  • Future-proof audit and anti-fraud skills
  • Closing & farewell

Experts

Jo Kremers

Former Senior Audit Manager Audit Authority The Netherlands

Jo Kremers, CPA IT Auditor | Fraud Investigator | International Lecturer Jo Kremers is a leading expert in risk management, auditing, and combating fraud and corruption. A former Senior Audit Manager at the Audit Authority of the Netherlands, he contributed to the creation of the EU/EC Anti-Fraud Knowledge Centre (launched in 2021). He is the developer of the EU award-winning Anti-Fraud and Anti-Corruption Games and lectures at prestigious institutions, including the International Anti-Corruption Academy (IACA) in Vienna. With extensive expertise and innovative approaches, Jo Kremers is a sought-after lecturer and speaker worldwide.

Dr Balázs Dencső

Head of the Hungarian Audit Authority

Balázs Dencső is an international expert and lecturer with over 20 years of experience in EU funds management and audit. Since 2003, he has trained Managing and Audit Authorities on control systems and EU-funded programmes. He contributed to Hungary’s EU accession (Financial Control chapter) and helped develop audit rules for multiple programming periods up to 2021–2027. Since 2010, he has served as Head of the Hungarian Audit Authority. He regularly speaks at international conferences and has worked as a Twinning expert, delivering trainings, methodologies, and consultancy on audits, reporting, and fraud detection.

Monika Sipos

Auditor at Directorate General for Audit of European Funds in Hungary

Ms Monika Sipos is an experienced auditor at the Audit Directorate of International Assistance in the Hungarian Audit Authority. She has participated in many audits as lead auditor too. Before joining the Hungarian Audit Authority she worked as Financial Manager in a 16-partner transnational project financed by the EU so she has experiences on both side of the „table”. She has also worked in the private sector for more years. During her working years she has held many presentations and trainings on various topics.

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Budapest, Hungary

This course will take place in the vibrant city of Budapest, Hungary, offering a unique blend of historic architecture, Danube riverside views, and a dynamic international atmosphere. With its rich cultural heritage and inspiring setting, Budapest provides an excellent backdrop for focused learning, professional exchange, and meaningful networking.

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