Developing the auditing methodologies in the context of the World Bank Project

On the 27^th of April, KOSI Company experts ended their mission work in Chisinau, which took place in the context of the implementation of the "Capacity building of the Court of Accounts of Moldova" project supported by the World Bank. 

The mission was held in the period of 14 - 27 April, at the component "Institutional Maturity" the activity on "Developing the auditing methodology for three components of the national public budget" namely the development of the compliance audit guideline associated to the performance audit of the state budget, social insurance budget, and compulsory medical insurance funds.

During the mission, the experts Chris Shapcott and Jonathan McDowell met and discussed with the members of the team audit, chiefs of the subdivisions of the CoA, as well and with the representatives of Methodology, Planning and Analysis General Division. They are involved in the development of analysis on the assessment of "cold" audit reports BASS (the state budget) and CIFMA (compulsory health insurance fund) in 2013.

A "cold review" is a review of a final audit after the report was signed. Such a review has a particular advantage when an external evaluator carries it out; it brings different perspectives to counter risks and approach.  

Twinning Seminar in Human Resources Management

The Court of Accounts presented the results of the audits of the Ministry of Economy and the Ministry of Infrastructure and Regional Development to the Profile Committee