WITH DEFICIENCES OF VIEW
Youtube
Facebook
print
The certification of trainee auditors in the external public audit activity contributes to the consolidation of the professional position of the supreme audit institution through the formation of a qualified body of employees.
In this regard, today, December 7, the evaluation test for the trainee public auditors was organized within the Court of Accounts of the Republic of Moldova (CoARM).
The purpose of the certification of public auditors was to strengthen and assess professional competencies, in order to ensure the performance of external public audit missions in accordance with applicable professional standards, legal and regulatory requirements.
The knowledge testing completed the training process, which was carried out through training programs, organized in basic modules, focused on professional qualification in the field of public audit: information technologies, legal framework related to external public audit activity, accounting and financial reporting, external public audit.
We mention that the Supreme Audit Institution of the Republic of Moldova is going to create a unique certification scheme in its own way in a national context, which will be based on the International Standards of the Supreme Audit Institutions applied, as well as on the international good practices.
Thus, the Court of Accounts continues to implement the certification scheme for staff with public audit responsibilities, with the opportunity to extend it and further include the certification stages by type of audit (financial audit, compliance and performance audit), gradually building a system fully ensure the professional qualification of employees with audit responsibilities.
The certification of the CoARM’s employees will contribute to increase the credibility of the activity of the supreme audit institution in the society, will increase the qualification level of the auditor and will strengthen the prestige of the profession of external public auditor.
