Study visit in the Slovak Republic

In period 5-6 April 2017, Mrs. Irina Babanuta, principal state controller, and Mr. Vladimir Capcelea, principal state controller attended the international seminar "Implementation of the ISSAI 300 - Fundamental Principles of Performance Auditing - experience and best practice" in Bratislava, Slovak Republic.

The representatives from 30 countries members of EUROSAI attended the event: Albania, Austria, Belarus, Belgium, Bulgaria, Cyprus, Czech Republic, Estonia, Finland, Georgia, Germania, Greece, Hungary, Ireland, Israel, Latvia, Lithuania, Luxemburg, Malta, Moldova, Norway, Poland, Macedonia, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Ukraine, IDI.

A key issue of the seminar was the presentation of case studies on performance audits conducted in various areas.

It were organized three sessions: Improving Performance Audit in SAIs by using the Performance Audit Guidelines (ISSAIs 300, 3000-3999), Supporting the Implementation of Performance Audit Guidelines, Using of Performance Audit Guidelines. Four workshops were organized in parallel (the workshops were: Public Procurement, Education, Social Policy and the Environment) with the presentation of case studies and exchange of experience on planning, conducting and reporting the audit with the help of the Directors' performance. The team from the Republic of Moldova attended the Public Procurement Workshop where two case studies on performance audit in the field of public procurement were presented.

Concluding the results of the seminar, it can be mentioned that, taking into account that performance audit is a new type of audit in comparison with the financial audit or compliance audit, all participating countries face the same issues/ challenges in applying ISSAI 300 as well and the ISSAIs 3000-3999 of Performance Audit. At the same time, the cooperation of the Supreme Audit Institutions, the exchange of experience supports ISAs in the development of performance auditing practices, with regular adjustment of audit standards (last review of ISSAI 3000-3999 being in 2016).

Trainings organized by the experts from the Netherlands Court of Audit

The sustainability of the state social insurance budget is influenced by the insufficiency of income, also determined by the phenomenon of „envelope wages”