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The aspects of strategic planning of the audit, the involvement of stakeholders at all stages of the audit and achieving the impact of the activity of the supreme audit institution (SAI) were discussed, on April 4, in the workshop organized by the Netherlands Court of Audit in the city of the Hague.
The workshop was initiated by Barbara Joziasse, Deputy Auditor General of the Netherlands Court of Audit, who emphasized the importance of strategic thinking for generating the impact of the SAI's audit activity and the benefit generated by the exchange of best practices in this context.
The event is part of the activities of the "Strategic Programming" Project, the Court of Accounts of the Republic of Moldova (CoARM) being selected to participate in this project, along with several other supreme audit institutions within EUROSAI: Armenia, Bosnia and Herzegovina, Georgia, North Macedonia, Romania and Ukraine.
The organized workshop is a continuation of the activities of exchange of experience and taking over of good practices between the participating SAIs, being oriented towards discussing the aspects of the project approach methodology for the effective strategic planning of the audit. Special attention was paid to sharing existing practices within supreme audit institutions regarding the ways of involving stakeholders at different stages of the audit, in order to achieve the expected impact of the activity.
The CoARM’s representatives reported on the institution's experience in risk analysis and its impact on the approach to the audit universe in the process of selecting the topics included in the audit plans, the tools and techniques used for this purpose. The Court of Accounts' practices of involving internal, national and external stakeholders at all stages of the audit, promotion aspects and factors that influence increasing the impact of the SAI's activity were also shared by the CoARM participants.
We mention that the purpose of the project is to promote cooperation and the exchange of experience between counterpart institutions regarding the strategic programming of the audit. In this context, in 2022, 4 online workshops were organized for the exchange of experience and training on the following topics: development of a multiannual strategic plan, with an emphasis on impact; risk analysis, establishing strategic priorities, maximizing the impact of the audit on citizens; external orientation, involvement of stakeholders, citizens and civil society in strategic audit selection, reporting of results to increase impact; ensuring and reinforcing the impact of the audit during the audit cycle or after subsequent reporting.
