Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
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The Lima Declaration of Gui<strong>de</strong>lines on Auditing Precepts, adopted<br />
at the Ninth Congress of the International Organization of Supreme<br />
Audit Institutions (INTOSAI), <strong>de</strong>termines „the audit in public financial<br />
administration not as an end in itself but an indispensable part of<br />
a regulatory system whose aim is to reveal <strong>de</strong>viations from accepted<br />
standards and violations of the principles of legality, efficiency,<br />
effectiveness and economy of financial management early enough to<br />
make it possible to take corrective action in individual cases, to make<br />
those accountable accept responsibility, to obtain compensation, or<br />
to take steps to prevent – or at least ren<strong>de</strong>r more difficult – such breaches”<br />
.<br />
Respecting the international rules cited above, only an effective<br />
and permanent audit can secure proper management of public<br />
funds, removal of irregularities, the fight against corruption, which<br />
are all phenomena seriously affecting world economies .<br />
Court of Accounts of the Republic of <strong>Moldova</strong>, as the supreme<br />
audit institution, has an important role in improving public financial<br />
management, including administration of funds allocated by international<br />
donors, in promoting transparency and accountability, compliance<br />
with financial and accounting discipline, in preventing and<br />
combating economic frauds .<br />
To ensure an effective and qualitative audit, the CoA continued<br />
the process of rallying to the highest professional standards and practices,<br />
carrying out reforms in the areas of institution strengthening,<br />
staff <strong>de</strong>velopment and ensuring effective communication of its activities<br />
.<br />
The primary objective of the Court of Accounts continues to be<br />
the enhancement of the impact of audits performed by optimal use<br />
of available resources and the mission of the CoA remains topical for<br />
the future as well – conduct of in<strong>de</strong>pen<strong>de</strong>nt, credible, transparent<br />
and professional audits of the use of public financial resources for the<br />
benefit of <strong>Moldova</strong>n citizens .<br />
Ala Popescu,<br />
presi<strong>de</strong>nt of the Court of Accounts<br />
foreword<br />
Ala Popescu,<br />
presi<strong>de</strong>nt of the Court<br />
of Accounts<br />
3<br />
The message of the presi<strong>de</strong>nt of the Court of Accounts