Court of Accounts
Republic of Moldova
During 4-5 of November this year, the Court of Accounts of the Republic of Moldova (CoARM) hosted the delegation of the Latvian State Audit Office. The Latvian experts have organized a workshop on the topic “Good practices regarding sharing knowledge and practice matters of the performance audit”.
The Delegation of the Latvian State Audit Office was represented by Natalja Circene, public auditor, Janis Lielkalns, Head of sector and Robert Jumiks, public auditor.
Over 20 auditors from the Court of Accounts have attended workshops held by foreign experts in the context of strengthening the capabilities of the supreme audit institutions from the Countries of the Eastern Partnership in the process of implementing the international ISSAI standards.
The workshops approached several topics: preparing an audit proposal – analyzing the domain, reviewing the topics, selecting the public institutions, establishing the phases of the performance audit; planning the audit – analyzing the information, identifying the risks, evaluating the risks; performing the audit; completing the audit and the corresponding report; monitoring over the implementation of the recommendations.
It should be mentioned that the objective of the mission of the experts from the Latvian State Audit Office, within the bilateral cooperation, was to improve the performance of the employees of CoARM in the performance audit domain.
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