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Strategic directions for the audit activity, discussed in the meeting

  • 21.10.2021
  • 1546

A round of discussions on the results of the implementation of the current Multiannual Audit Strategy of the Court of Accounts of the Republic of Moldova (CoARM) and the priority audit directions for the next three years took place today, October 21, by teleconference.

The CoARM’s Members and the heads of audit departments examined the strategic priorities regarding the audit activity provided within the CoARM’s Development Strategy for 2021-2025, which provide for the strengthening of audit activity planning based on risk analysis, strengthening the quality of financial reporting of public entities, capacity building performing the audit of compliance with the approach to major risk areas, developing and implementing mechanisms to strengthen the capacity to perform performance audit, increase the quality and impact of audit recommendations, etc.

In the context of audit planning, the Court of Accounts shall carry out multiannual (three-year) and annual activity planning. The multiannual strategy is a reference point for the coherent preparation of annual audit programs, taking into account the trends and changes that have occurred in the decisions of state institutions, its role being to prioritize audit activities within the CoARM.

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