WITH DEFICIENCES OF VIEW
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The level of implementation of audit recommendations is influenced by several factors, an important aspect of this process being the efficiency of cooperation between the audited entities and the supreme audit institution.
These issues were addressed during the workshop "Monitoring the implementation of audit recommendations", organized by the Court of Accounts of the Republic of Moldova (CoARM), which met today, June 16, about 30 representatives of audited entities.
The event was attended by representatives of central public authorities (ministries), local public authorities (Chisinau City Hall), as well as a number of other state institutions, audited by the Court of Accounts, including the National Bank of Moldova, the Tax Service, the Customs Service, the National Financial Market Committee, the National Energy Regulatory Agency, the Public Property Agency, the Public Procurement Agency.
The event aimed at disseminating information on the processes, procedures and tools for monitoring the implementation of audit recommendations, as well as strengthening the capacity of entities in the process of implementing them.
At the opening of the workshop, Andrei Munteanu, Member of the CoARM, noted the importance of effective cooperation between the Court of Accounts and the audited entities in the process of monitoring and implementing audit recommendations. Through the recommendations formulated in the audit reports, the Court of Accounts aims to support the audited entities by improving and consolidating the institutional management and eliminating the deficiencies found in the audit, concluded Mr. Munteanu. According to the Member of the CoARM, the recommendations submitted contribute to addressing the weaknesses or problems identified by the audit, to optimizing the management of resources based on the principles of good governance, in terms of benefits for society.
The rigors, practices and tools for monitoring the implementation of the recommendations were presented by Tatiana Caraman, Head of the Synthesis and Reporting Department within the CoARM.
We note that the Court of Accounts has set up its own instrument for monitoring the degree of implementation of audit recommendations - the automated information system (AIS) "Audit CCRM", which ensures the monitoring of the deadline for the execution of its decisions, the visualization in real time of the information on the actions taken by the audited entities in order to execute the audit recommendations, quantitative and qualitative assessment of their compliance with the recommendations. This tool also allows audited entities to communicate and interact with the Court of Accounts in the process of implementing the recommendations, in digital format, facilitating the monitoring process, thus contributing to the achievement of the expected results.
In this context, the workshop demonstrated the practical possibilities of the system, which facilitates the communication of the audited entities and the CoARM in the process of monitoring the implementation of the recommendations, as well as informing the supreme audit institution about the actions taken in the monitoring context.
The workshop concluded with a round of questions and answers focused on the procedures for implementing audit recommendations, the quality and clarity of the formulation of recommendations, cooperation of entities in the process of implementing complex recommendations, communication of entities with audit teams, etc.
