WITH DEFICIENCES OF VIEW
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On our most recent visit to Moldova we were provided with a sample of documentation relating to the Ministry of Finance audit of state budget execution for 2008. Members were keen for us to provide feedback on the work carried out. We could see from the documentation that positive progress has been made in documenting and recording audit work. We also found that the report on the audit was concise, readily understandable and included a number of good recommendations. We also discussed ways of making further improvements including identification and recording of risks, greater use of standard documentation and training in the application of the Audit Manual. The Court of Accounts plan to introduce training for auditors to ensure that they apply the Audit Manual in a consistent manner. Senior auditors from the Swedish National Audit Office will also be providing practical support in this area. This training combined with planned quality reviews in the new year will support continuous improvement and provide a sound base for the Court of Accounts going forward.
