On 27-29 April 2009, a delegation of the Court of Accounts of Moldova is participating in the international seminar on performance audit, organized by the Czech Supreme Audit Office in Prague.
The seminar is prepared in close cooperation with the National Audit Office (United Kingdom), the Netherlands Court of Audit, the European Court of Auditors, and the Bundesrechnungshof (Germany). The seminar is officially listed as the EUROSAI Training Event.
The seminar will be concentrating on the following 4 topics:
1. Strategic planning of performance audits
2. Developing audit questions
3. Technical issues in preparation of performance audits (setting performance indicators, setting audit criteria, evaluating evidence against criteria etc.)
4. Building quality into the performance audit processes (including risk management)
In choosing these topics we aim to:
• avoid repeating issues already dealt with during formerly held performance audit seminars;
• identify topics that will be of interest to SAIs regarding performance audit;
• focus on methodological procedures so that lessons learnt at the seminar can be directly applied by participants in their performance audit work;
• share experiences on how SAIs cope with the requirements included in the INTOSAI Implementation Guideline for Performance Auditing (2004). To tailor the seminar to reflect the interests and requirements of the participating