Court of Accounts
Republic of Moldova
At the 50th meeting of the EUROSAI Governing Board, an event hosted by the State Audit Office of the Republic of Latvia in Jurmala, the President of the Court of Accounts of the Republic of Moldova, Mr. Marian Lupu, discussed and provided the formal requests to participate in the peer-review to Turkey, Latvia and Poland.
The CoA has committed itself to a peer-review by the end of 2020. The review is a voluntary procedure, both for the Supreme Audit Institution, which initiates it, and for SAIs, invited to carry out the review. The peer-review can address aspects of audit activity or aspects of the institution's activity, and is a mechanism for assessing and certifying the capabilities of a supreme audit institution and compliance with ISSAIs.
The purpose of the peer-review, depending on the areas addressed, may be to: help SAI to define whether its activities are carried out in accordance with applicable professional standards and the national legal framework; to help SAIs to identify areas and functions that require capacity building; to help SAIs make well-defined decisions on how to improve their operations and performance and align with good international practice; to provide SAI with an independent opinion on the functionality of the quality management system; to provide SAI the assurance on the compliance of practices, reports and staff of SAI with international professional standards, etc.
The Turkish Court of Accounts, the State Audit Office of Latvia and the Supreme Audit Office of Poland are active partners in the bilateral and multilateral cooperation with the Court of Accounts of the Republic of Moldova. Knowledge of the institution, the environment in which it operates, the experience of performing peer-reviews have made the decision of CoA to address requests to the nominated institutions to examine the possibility of participating in the review procedure.
President of the Court of Accounts of Turkey, Mr. Seyit Ahmet Baş, President of the Supreme Audit Office of Poland, Mr. Krzysztof Kwiatkowski, and the President of the State Audit Office of Latvia, Elita Krumina, welcomed the CoA's intention to carry out peer review to confirm the institution's activities with the international standards of external public audit and to enhance the prestige of the CoA both at national and international level.
Please note that in accordance with ISSAI standards, in order to select a SAI partner for the peer review, the SAI beneficiary must consider whether the potential review partner possesses the quantitative and qualitative resources needed to review, has flexibility to understand and review an SAI with an organizational structure that differs from its own organizational structure, has the flexibility to understand the legal, political, economic, budgetary and social environment in which the beneficiary works, possesses relevant expertise and experience in the areas to be addressed in the review, etc.
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