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
