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

− In late June, held inauguration joint meeting
where presented the project and discussed
the draft Implementation Plan;
− Via orders of the President of the Court of
Accounts there have been created several
Working Groups: The group responsible
for interaction and communication with
«DAAC System Integrator» and working
groups responsible for each of the four
sub-systems .
Mainly, SIA implementation activities run in
accordance with Project Implementation Plan, allowing
for some delays related to holiday periods .
80 laptops and 30 desktops were delivered to
the Court of Accounts and they were already distributed
and installed . Required informational applications
and the server were also installed . This
advanced level of equipment will facilitate the access
for each employee of the Court of Accounts
to modern information and communication technologies
.
As per development of informational systems, it
is necessary to note that defining main tasks and
requirements to develop specifications for those
four subsystems mentioned above begun in July,
but given the holiday period have been suspended,
and were resumed in September .
As of today, elaboration of the systems «Documentation
and management of audit process” and
«Human Resources management» is complete and,
starting with December 6, their functional testing
takes place . In addition, the technical task is complete
and software adjusted for the subsystem “Integrated
system of time recording and costs evaluation”,
but its testing will start on 15 December
2010 . Work on development of subsystem “Data
analysis” are at a nascent stage -which is information
analysis- which is followed by elaboration of
technical task and then of the soft .
I think any of you have noticed development capacity
of auditors of the Court of Accounts in conducting
regularity, performance and IT audits, due
to the fact that the Court of Accounts auditors were
able to exploit and enhance the experience shared
by foreign experts, what is proven by auditors reports,
which in my opinion, are becoming more
and more qualitative .
Over the year auditors have continued to receive
their support provided within World Bank initiative
on capacity building in performance and It
audits . Foreign experts James Bonnell and Michael
Bitz of IBTCI U .S . company worked together with
audit teams . Using their methodological support,
there were conducted five pilot performance audits
(2 in 2009 and 3 in 2010) in areas of public interest
. The first two performance audit reports (audit
of public procurement and audit of Oncologic Institute)
have been published in 150, and respectively,
110 copies with financial support provided by
the World Bank .
Those 5 audit reports were translated into
English, which offered us the possibility to promote
capacities of the Court of Accounts on international
arena . Reports can be found also on web page
of the Court of Accounts .
Experts have also provided their support when
conducting audit of state revenue at State Tax Service
and Customs Service .
Under this initiative, 90 auditors have been trained
in performance audit (audit process and audit
report writing) .
Court of Accounts has developed its capacities
in It audit, and conducted three IT pilot audits (Informational
System of «Social protection» at NSIH,
System of «Mandatory health insurance» at NHIC
and the System of «Public Debt Management» at
the Ministry of Finance) with the support of foreign
experts . The work of auditors involved in these audits
was highly appreciated by experts . Quality of
audits is the result of training in IT Audit, provided
by expert Michael Bitz: thorough 5 days training in
IT Audit for 14 employees, two awareness–raising
seminars for the members and auditors of the Court
of Accounts .
Based on methodological support provided by
experts, there were elaborated several documents
(guidelines, guides, standards) in performance
and IT audit:
Audit Standards for performance audit (approved
in April 2009);
Performance Audit Manual (approved in July
2009);
Guide on strategic planning of performance
audits (approved in May 2010);
A sample of creating and maintaining inventory
of IT systems (almost finalized);
Capacities Building Plan for IT audits (almost
finalized);
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projects running at the Court of Accounts