WITH DEFICIENCES OF VIEW
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During August 8-10 this year in the city of Riga, Latvia, a workshop for the exchange of experience and best practices in the field of financial audit was organized at the initiative of the State Audit Office of Latvia (SAO of Latvia).
Petru Rotaru, Member of the Court of Accounts of the Republic of Moldova (CoARM) participated in the organized events, in the context of taking over the experience of his Latvian colleagues regarding auditing the state budget, auditing consolidated financial statements, etc.
The first days of the workshop were focused on discussions on audit program planning based on risk analysis as well as other topics of common interest, with the experience of SAO of Latvia being shared by Lelde Dimante, Head of the Policy and Process Analysis Directorate. Guna Krūmiņa, Head of the State Chancellery of Latvia discussed within the workshop about the topic of issuing an audit opinion on the consolidated financial statements of the Government, as well as about the cooperation with external auditors. Also, the participants exchanged experience regarding the auditing of the annual financial statements of the ministries.
On the third day, visits were organized to the Ministry of Finance of Latvia, where the issues of collaboration and cooperation between internal audit and external audit, as well as other important topics, were discussed. Also, during the visit to the State Treasury, Latvia's experience in reporting and auditing consolidated state accounts was presented.
During the visit to the Parliament of the Republic of Latvia, the profile committee members and workshop participants discussed the cooperation between the supreme audit institution and the legislature.
We mention that the study visit took place in the context of bilateral cooperation activities between the Court of Accounts of the Republic of Moldova and the State Audit Office of Latvia.
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