In the period of 2 - 4 June, at the Court of Accounts of the Republic of Moldova (CoA) there were held some audit capacity building activities in the field of financial/compliance audit, entitled "the evaluation of the financial and control management of the auditees".
The training sessions were conducted within the Project of cooperation within the Swedish National Audit Office (SNAO), in accordance with the action plan of the project of cooperation between the two institutions.
The team was composed by SNAO trainers and auditors of the Court of Accounts from the Methodological Assistance and Quality Evaluation Division (DGMPA), as well as by auditors who performed those two pilot audit missions, coordinated by the SNAO experts.
The presented and discussed aspects consisted of theoretical subjects - presented by the Swedish experts and practical aspects - presented by the DGMPA and CoA auditors regarding the organization and implementation of the financial and control audit within the public institutions from our country; the evaluation of the public internal financial control system (CFPI) and the issuance of the declaration on good governance; the evaluation of processes within the internal control system and examples of audit procedures, conducted within the pilot audit missions at the "Teleradio-Moldova" Company and the Professional School No.8 of the municipality of Chisinau. These missions were carried out with the support of the SNAO experts under the "Cooperation for institutional development between the CoA and SNAO, for the period of 2013-2015 year".
During the SNAO mission were also scheduled the internal control audit training sessions in accordance with the international standards ISSAI (ISSAI 1300, 1315, 1210, 1260, 1265) etc. The SNAO team was composed by Anita Nilsson, Sofie Gustavsson, Jens Eriksson, Natalia Burciu.
At the meetings and training sessions have participated the Plenum members of CoA, the heads of divisions and auditors.
The cooperation between CoA and SNAO has begun in 2007, when the first bilateral project has been launched. On December 19, 2012, was signed a new cooperation agreement between the Court and the Swedish National Audit Office, being released the 3rd CoA - SNAO Project of Cooperation for 2013-2015.
Swedish National Audit Office is the supreme audit institution of Sweden and is an INTOSAI member. The main tasks of SNAO are: the financial and the performance audits, and the implementation of some projects for the international development cooperation.