Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

cial checklists to determine whether all audit activities
were conducted by audit team members at
planning, execution and reporting stages .
It can also be applied the practice of using
quality self-assessment questionnaire that is issued
by management of audited entity and used by
team leader to identify certain problems in either
organization of audit activity or determining value
added of the audit mission . These control procedures
ensure quality of performed audit and
are used by the Experts commission for quality
review .
Quality assurance is carried out by two types
of reviews: hot reviews and cold reviews . Internal
reviews are conducted by expert committee,
composed of two directors of departments, two
consultants of the Auditor General and Secretary
of the Commission (prepares minutes of the meeting)
. During hot reviews experts usually examine
draft audit report before it is submitted to the audited
entity, as well as other issues appeared . During
cold reviews this committee analyzed audit
reports selected according to certain criteria (e .g .
previous year auditor’s report contained adverse
opinion, and afterwards – an unqualified opinion;
resonance of audit topics, complexity of area and
audited entities, etc .) . External reviews are performed
by foreign experts . Thus, in 2007 institution
was subject to external review by the Federal Court
of Auditors of Germany .
A current theme is auditing of state budget
revenues . SAO of the Republic of Macedonia applies
in this respect, conclusions and recommendations
adopted by VI EUROSAI Congress, its audit
standards and internal guidelines . Revenue audit
starts with elaboration of a special strategy, which
objective is to identify all state budget revenues
and check their sources . This audit is conducted
by three parallel teams (Ministry of Finance, Head
Office of State Tax Service, and Head Office of Customs
Service), which examine the dynamics of forecasted
and executed revenue indicators (duties
and fiscal taxes / customs fees), evaluate internal
controls of audited entities at all levels, identify
potential possibilities of tax evasion .
Auditing local budgets shall be made by SAO
of the Republic of Macedonia in accordance with
recommendations of V EUROSAI Congress, which
provides for: carry out performance audits on legality
and fairness of public revenue collection,
testing effectiveness of revenue collection system,
evaluating objectives achieved in terms of
income . When auditing revenues their legality, coverage,
timeliness and completeness is taken into
account, understanding administration process,
evaluation of internal control system and identified
risks are also taken into account .
IT Audit in SAO of the Republic of Macedonia
is performed by Department for informational technologies
and IT audit, which is responsible for
both development and maintenance of IT systems,
as well as carrying out audits . IT Audits can be
performed separately or as a component part of
other audits .
In order to select informational systems which
will primordial subject to audit, Department for
informational technologies and IT audit applies a
questionnaire which is returned to public authorities
to determine all informational systems used
by the entity, including those used to generate financial
reports, and system used in daily basis .
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international cooperation