The performance of the CoA depends on the employees' success, knowledge, innovation, imagination and creativity



december 14, 2017 • views 1285



Coming together is a beginning.

Keeping together is progress.

Working together is success.”

Henry Ford

Independence, integrity, objectivity, competence and professional ethics are the main values promoted by the Court of Accounts’ team. Being a leader through its own example is not just a motto, it is a goal that of the strategic documents of institutional consolidation.

The General Department of Planning, Methodology, Quality Control and Professional Training contribute, together with the other units, to the consolidation of the Court of Accounts (CoA) by participating in the elaboration and implementation of the institution's Strategic Development Plan, supporting the long-term vision of its development, including the concepts of the future roles and organizational responsibilities and of the main directions that require change to achieve the expected impact and results.

The mission of the Department I coordinate consists in contributing to the improvement of the results of the external public audit activity and to strengthening the professional capacities of the CoA’s employees by: developing and improving the normative and methodological framework, developing the annual and multiannual programs of the audit activity, ensuring the reporting of the audit activity results, by drawing up the annual reports according to the additional legal framework, ensuring the training of the employees of the CoA, monitoring, in cooperation with the audit units, the implementation of the recommendations of the CoA, participating in the audit missions and last but not least, contributing to the implementation of an effective quality control system for conducted audit missions.

Here I will give some details. Strengthening the quality control system is one of the various activities of our Department and it is achieved through the development of methodologies, auditors training, post-audit reviews – so called “cold reviews”, methodological support to audit teams during audit missions, etc. At the same time, I would mention that, according to ISSAI 40, for an effective quality control system, there is a need to streamline all its elements (the responsibility of the management for the quality at the institution level, the application of relevant ethical requirements, acceptance and continuation of activity, human resource training, conducting and monitoring the audit mission).

This way, the quality is not something additional and separate from the audit missions, but is the indispensable part of them, which is directly attributed to the audit’s participants.

In the sense of those mentioned above, I will express my firm conviction that the success of any unit, regardless the responsibilities assigned to it, and of the CoA as a whole, depends on the created team, on inter-human relations, on openness and mutual support.

I have full rely on the current team of the General Department of Planning, Methodology, Quality Control and Professional Training and, given the valuable potential of its employees, I have the full confidence that they will successfully cope with delegated responsibilities.