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Court of Accounts of the Republic of Moldova


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Information session on methodological assistance in the audit process

  • 02.02.2022
  • 1212

The external public audit carried out by the Court of Accounts of the Republic of Moldova (CoARM) is based on a consistent and developed normative-methodological framework, which is continuously improved and adjusted.

Thus, on February 2, in the Court of Accounts, was held an information meeting with on the draft Regulation on methodological assistance in the audit process.

The meeting was attended by the managers of the audit subdivisions and the management of the CoARM’s Apparatus. Those present were involved in the discussions in the context of the amendments made to the mentioned Regulation.

During the meeting, the participants were informed about the new provisions and adjustments to the procedure for organizing the methodological assistance, the qualification requirements of the methodological assistant and the activities planned to guide the external public auditors. Respectively, any ambiguity appeared at the moment of the compliant application of the internal methodological normative acts of the CoARM at the accomplishment of the audits will be clarified by the methodological assistant.

We mention that the quality framework of the Court of Accounts is aligned with the professional standards applied in the field and contributes intensely to the strengthening of the quality of the activity regarding the evaluation of the management of public financial resources.

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