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A discussion meeting on the audit priorities of the Court of Accounts of the Republic of Moldova (CoARM) for the next three-year period 2025-2027 was organized on June 11 in the headquarter of the CoARM.
The meeting was attended by CoARM members and managers, as well as external experts, who provide support in strengthening the institution's capacities: Peeter Latti and Kevin Suttie, experts from the EU funded Assistance Project, as well as Alastair Swarbrick, Senior Policy Advisor in public finance and audit, within SIGMA.
Strategic audit priorities were discussed by Tatiana Șevciuc, CoARM President and Tatiana Caraman, Head of the Planning, Monitoring and Reporting Department. The Court of Accounts is at the stage of developing the third audit strategy, which will be a reference point for the consistent preparation of the annual audit programs. The strategy establishes the main directions and priorities for the audit activity of the Court of Accounts for the next three years. The purpose of the strategy is to ensure effective financial governance, to promote transparency and accountability in the administration of public funds and to support sustainable economic and social development in the Republic of Moldova.
The participants discussed the general priorities of the future strategy, as well as the priorities for each type of audit. Thus, a special emphasis will be given to auditing the compliance and performance of the management of public funds, which allow the assessment of the legality of the use of public funds by the public authorities, as well as the results obtained by them, through the ratio of costs - benefits brought to the citizens.
The Court of Accounts believes that through the strategy of increasing the number of compliance and performance audit missions, added value will be brought to the audit activity, contributing to the efficiency of public fund spending and the improvement of the services offered by state institutions. At the same time, emphasis will be placed on the relevance of the topics selected for auditing based on the concerns of the citizens, the Parliament and the Government of the Republic of Moldova.
Efforts will continue to be made to ensure the quality of the audit activity by implementing mechanisms for data analysis and information management of the majority of audit engagements carried out. New tools and methods of working with stakeholders will be developed and implemented to enhance and assess the impact of the Court of Accounts' activity.
Carrying out the activity only in accordance with ISSAI and good practices, will contribute to the consolidation of a sustainable external public audit in the Republic of Moldova, to ensure the improvement of public administration and good governance, in the context of the reform of public administration and the integration strategy of the Republic of Moldova in the European Union.
