WITH DEFICIENCES OF VIEW
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The auditors' task is not only to identify the failures of the audited entities, but also to provide independent and objective advice by making perceptible and real-impact recommendations based on system analysis and thus helping to improve the quality of decisions. This desideratum is provided in the Development Strategy of the CoARM for 2021-2025, which is in process of implementation at the current stage.
In this regard, the auditors of the Court of Accounts of the Republic of Moldova (CoARM) participated today, November 11, in a training session entitled "How to formulate qualitative recommendations?". The training session was moderated by Curchin Angela, Head of Department within the CoARM, and Ana Scorpan, internal auditor of the CoARM, being conducted by teleconference.
At the beginning of the training session, Ms. E. Paknehad, Head of the CoARM's staff, referred to the increase in the quality and impact of the audit recommendations developed by the Court of Accounts, important in remedying the deficiencies found during the audits.
The main objectives of the training session aim to improve the quality of the audit recommendations by making them accessible and increase the level of perception by the entities responsible for implementation, to increase the level of perception by entities of the importance of implementing audit recommendations, to highlight the importance of addressing deficiencies within the audit and to increase the level of implementation of audit recommendations, presenting their benefits and remedying the deficiencies found, etc.
The participants in the training session were informed about the methodological requirements regarding the writing of qualitative recommendations, practical examples, analysis of recommendations regarding internal managerial control, etc. Thus, about 80 employees of the CoARM have been involved in discussions on topics that define a clear approach to the importance of recommendations, which must be presented in a logical and reasoned way, be practical and highlight the causes of problems, etc.
We mention that the training session was organized in the context of the implementation of the Development Strategy of the Court of Accounts 2021-2025.
