On 8-19 February 2016, Court of Accounts took place on site activities of ADA/INTOSAI Peer Review on Independence in Tirana, Albania.
The peer review team is formed from three delegates of the Court of Accounts of Austria and one from the Court of Accounts of the Republic of Moldova, Mrs. Viorica Verdes, head of the Methodology, Planning and Analysis Division
The peer review activity is performed within INTOSAI framework with the partners support, being organized at the same time in all 7 INTOSAI regions: EUROSAI, ASOSAI, ARABOSAI, OLACEF, CARABOSAI, AFROSAI and PASAI.
The peer review is concentrated on evaluating the operation of the 8 principles of independence set in Mexico Declaration:
- the existence of a constitutional/legal framework adequate and effective;
- the independence of the head of SAI; the SAI's mandate;
- free access to information;
- the right and obligation to report on their activity;
- the freedom to decide on the content and type of audit reports and on publication and dissemination of them;
- the existence of efficient mechanisms to follow the SAI recommendations;
- financial and managerial/ administrative autonomy and availability of human resources, material and adequate financial resources.
The peer review object provide to SAI an assessment in compliance with International Standards of Supreme Audit Institutions, on the independence of SAI and develop recommendations to promote SAI independence.
Review findings and recommendations will be summarized in a report that will be presented to the institution during 2016. Subsequently, INTOSAI will consolidate the results into a general report that will be presented at the next INTOSAI Congress, that will be held in Abu Dhabi, United Arab Emirates, between 8 to 11 December 2016.