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
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
the Court of Accounts in the promotion of these<br />
reforms . Over the past three years the Court of Accounts<br />
has been assessing the PIFC implementation<br />
by COSO method as part of the financial audits,<br />
carried out in public entities . The final results achieved<br />
in the PIFC implementation and appropriate<br />
recommendations for the enhancement of the<br />
implementation of the financial management and<br />
control system and internal audit are shown in a<br />
During the reference period, two representatives<br />
of the Court of Accounts atten<strong>de</strong>d all vi<strong>de</strong>o<br />
conferences for negotiations of Financial Coope-<br />
european IntegratIon<br />
ration un<strong>de</strong>r the Association Agreement between<br />
<strong>Moldova</strong> and the European Union .<br />
StrategIC <strong>de</strong>Velopment plan for 2011-2015<br />
On October 21, a meeting was atten<strong>de</strong>d by<br />
members of the CoA Board and heads of subdivisions,<br />
who examined the new draft Strategic Development<br />
Plan of the CoA (SDP) for the years 2011<br />
to 2015, presented by the strategic consultant of<br />
CoA, Mr . Richard Maggs . The new SDP aims to furt-<br />
During 22-27 November <strong>2010</strong><br />
the XX INCOSAI Congress was<br />
hosted by the Supreme Audit Institution<br />
in Johannesburg, South<br />
Africa . About 500 <strong>de</strong>legations,<br />
which represented 152 supreme<br />
audit institutions (SAI), 104 SAI<br />
heads and 54 observers atten<strong>de</strong>d<br />
the XX INCOSAI Congress .<br />
The agenda of the Congress<br />
inclu<strong>de</strong>d the approval of the INTOSAI Strategic<br />
Plan, which focuses on the in<strong>de</strong>pen<strong>de</strong>nce of SAI;<br />
application of the International Standards of Supreme<br />
Audit Institutions (ISSAI); capacity building;<br />
representing the value and benefits of the financial<br />
audit; intensification of the fight against corruption<br />
and optimization of communication .<br />
A number of INTOSAI working groups presented<br />
at the Congress the results of their activity during<br />
the past three years, especially the audit standards<br />
and gui<strong>de</strong>lines, and conclusions were adopted in<br />
respect to the value and benefits of SAI, the environmental<br />
audit and sustainable <strong>de</strong>velopment .<br />
The Congress aimed at consolidating not only<br />
the in<strong>de</strong>pen<strong>de</strong>nce of INTOSAI members, but also<br />
their skills .<br />
the xx InCoSaI CongreSS<br />
separate chapter of the annual report of the Court<br />
of Accounts, submitted to the Parliament of the Republic<br />
of <strong>Moldova</strong> .<br />
Through its activities, the Court of Accounts<br />
promotes persistently reforms in the area of PFM<br />
and pleads for the accountability of the budget<br />
spen<strong>de</strong>rs for the good governance of the public<br />
financial means at the level of central and local public<br />
administration .<br />
her <strong>de</strong>velop and align the Court of Accounts to the<br />
best international practices, and has the following<br />
basic objectives: institutional maturity, enhanced<br />
professionalism and efficiency, stronger internal<br />
and external accountability and transparency .<br />
The XX INCOSAI Congress was opened on Monday<br />
evening, 22 November <strong>2010</strong>, with the opening<br />
ceremony being characterized by the hospitability<br />
of the SAI of South Africa . The Deputy Minister of<br />
Foreign Affairs of South Africa, the General Auditor<br />
of South Africa, the General Auditor of Mexico and<br />
the General Secretary of INTOSAI un<strong>de</strong>rlined the<br />
importance of INTOSAI for the in<strong>de</strong>pen<strong>de</strong>nce of financial<br />
audits and the problems arising from the<br />
recent <strong>de</strong>velopments .<br />
During the opening ceremony two members<br />
were awar<strong>de</strong>d for notable activity within INTOSAI:<br />
Terence Nombembe, General Auditor of South Africa<br />
was awar<strong>de</strong>d the Jörg Kandutsch Award . This<br />
award is conferred to recognize the achievements<br />
or contribution in the area of audit by the supreme<br />
audit institutions . The Elmer B . Staats Award – for<br />
the best article in the International Journal of Auditing<br />
– was awar<strong>de</strong>d to Engelbert Jongsma and<br />
Fre<strong>de</strong>rique <strong>de</strong> Graaf, SAI of Netherlands .<br />
The general plenary session was <strong>de</strong>clared open<br />
by the Presi<strong>de</strong>nt of the Constitutional Court of South<br />
Africa, Mr . Sandile Ngcobo, who un<strong>de</strong>rlined the<br />
important role of supreme audit institutions in the<br />
state structure .<br />
85<br />
international cooperation