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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Study VISIt to State audIt offICe<br />
of the republIC of maCedonIa:<br />
leSSonS learned<br />
During 20-24 September <strong>2010</strong>, with the support of the World<br />
Bank a <strong>de</strong>legation of the Court of Accounts hea<strong>de</strong>d by vice-presi<strong>de</strong>nt<br />
of the Court of Accounts, Mrs . Elisaveta Foca paid a study visit<br />
to State Audit Office of the Republic of Macedonia, the objective<br />
of which was exchange of experience and best practices in external<br />
audit .<br />
The visit agenda inclu<strong>de</strong>d the following areas: regularity audit<br />
of state budget revenues; audit of IT systems; performance audit;<br />
role and responsibility of team-lea<strong>de</strong>rs, audit managers and audit<br />
directors; twinning program with SAI of Holland; quality assurance<br />
processes and audit of local budgets .<br />
Presentations ma<strong>de</strong> by representatives of audit institution, as<br />
well as their benevolence of sharing accumulated experience with<br />
us, and similarities existent between our institutions <strong>de</strong>termined us<br />
to conclu<strong>de</strong> that some practices can be that some practices can be<br />
applied in the Court of Accounts activity .<br />
State Audit Office of the Republic of Macedonia is a relatively<br />
young institution, having 10 years of experience . It employs 111<br />
persons, of which 25 auditors certified in public audit . Employees’<br />
salaries are paid based on Law on state audit, but they are differentiated<br />
<strong>de</strong>pending on duties and responsibilities, as well as achieved<br />
performances .<br />
According to organisational structure, Audit Office has 6 audit<br />
<strong>de</strong>partments, 5 regularity audit <strong>de</strong>partments, 1 performance audit<br />
<strong>de</strong>partment, which are led by audit managers (<strong>de</strong>partment director)<br />
. IT Audit is done by Department for Informational Technologies<br />
and IT audit .<br />
Each audit <strong>de</strong>partment is divi<strong>de</strong>d into several groups, consisting<br />
of 2-4 state auditors, who are led by team lea<strong>de</strong>rs, certified in public<br />
audit . This practice, according to experts from the SAO of the Republic<br />
of Macedonia is a good one, which confirmed its effectiveness<br />
in recent years since clear segregation of tasks and duties between<br />
audit managers and team lea<strong>de</strong>rs ensures greater accountability<br />
and high quality of audit missions at all stages: planning, execution<br />
and reporting .<br />
An interesting experience is to maintain constant composition<br />
of the teams involved in audit, which is beneficial for planning annual<br />
audits and raise efficiency and quality of conducted audits .<br />
The quality framework implemented by SAO of the Republic of<br />
Macedonia is of interest since it is covered in two separate gui<strong>de</strong>lines<br />
applicable to all types of audits: Gui<strong>de</strong> on quality control and<br />
quality assurance Gui<strong>de</strong> .<br />
Quality control function is performed by audit team lea<strong>de</strong>r and<br />
manager responsible for the audit engagements and they use spe-<br />
Angela Curchin<br />
Senior state controller,<br />
methodology and Strategic<br />
planning <strong>de</strong>partment<br />
91<br />
international cooperation