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Court of Accounts of the Republic of Moldova


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The internal auditor of the CoARM - trainer of a training course

  • 05.11.2021
  • 198

Between October 25 and November 12, the internal auditor of the Court of Accounts, Ana Scorpan, participates as a trainer within the training course for internal auditors in the public sector. This course is intended for the basic level of the Training and Certification Program.

Given the circumstances of activity conditioned by the pandemic situation, the course is performed online.

The training course is organized by the P.E. “Informational Technologies in Finance Center”, in partnership with the Ministry of Finance and it includes 8 modules, which last 62 hours. Within the trainings participate over 30 persons. The aim of this course is to train the participants, in order to help them pass the evaluation exam concerning the knowledge in the internal audit domain, for the basic level.

The internal auditor of the CoARM approached various relevant topics as the audit evidence, the classification of the audit evidence, the collecting techniques, the   sampling process. Also, during the following sessions topics like the field work and the documentation of the audit activity will be approached, as well as the performance of the audit report and the follow-up of the audit recommendations.

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