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The CoARM’s auditors received training on indicators for evaluating the audit activity

  • 08.04.2022
  • 1085

The auditors of the Court of Accounts of the Republic of Moldova (CoARM) benefited of internal trainings, held today, April 8.

The general purpose of the training session was to present to the CoARM’s auditors the Guide on the main indicators established for the evaluation of the audit activity, including in the process of monitoring the implementation of the recommendations of the Court of Accounts - how to complete and report them.

The need to develop this Guide was to further support the strengthening of relations with the Parliament, alignment with INTOSAI standards on the transparency and accountability of the Supreme Audit Institution and relations with various stakeholders, including the Legislative, the Executive and the civil society.

External audit work is constantly being evaluated by the Parliament and international bodies. One of these exercises is the international evaluation process within the Public Expenditure and Management Accountability (PEFA), where the Court of Accounts is evaluated according to a series of indicators. In this context, this Guide contains the aggregated and disaggregated indicators that the Court of Accounts reports and which are found in its Annual and Activity Reports.

The participants in the training session were informed about the importance of establishing the main indicators for classifying the irregularities found in the audit activity, including the aspect of their remedy during the mission, as well as a result of the implementation of the Court of Accounts' recommendations.

During the training session, several relevant topics were addressed, such as quantifying the value of irregularities and deviations found, quantifying the impact of the audit activity, the audit sheet.

We note that the purpose of this Guide is to establish a set of rules that would ensure a clear approach by all employees of the Court of Accounts concerning the irregularities found within the audit activity, as well as their proper monitoring and generalization.

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