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

auguSt-oCtober 2010
In the second half of 2010, the CoA of the Republic of Moldova
continued to strengthen and diversify its cooperation relationships
with both the supreme audit institutions of other states, as well as
with international bodies with concerns of financial control/external
public audit .
In terms of bilateral relationships, a significant instance was the
visit of the delegation of the Moldovan Court of Accounts and Parliamentary
Committee for Economy, Budget and Finance to the Parliament
and Supreme Audit Institution of Slovenia in early September .
During the visit, Dr . Igor Šoltes, President of SAI of the Republic of Slovenia,
delivered a presentation about the structure and organization
of Slovenian SAI . The meeting with Mr . Zoran Mladenovic, Vice President
of SAI, focused on the discussion about the powers of the Court
of Accounts and implementation of its tasks, where the participants
had the opportunity to address topics related to the development
of the annual audit program, audit of political parties and electoral
campaigns and the appointment and selection of civil servants .
On 20-24 September, a delegation of the Court of Accounts, led
by CoA Vice-President, Mrs Elizaveta Foca, paid a visit to the supreme
audit institution of Macedonia . During the visit the delegation got familiar
with Macedonian SAI experience and best practices in several
areas: audit of state budget revenues; regularity audit; IT audit; performance
audit; the role and responsibilities of audit team leaders,
managers and directors; quality control and quality assurance .
From 11 to 13 october 2010, ten senior state controllers/public
auditors of the Court of Accounts have attended professional training
courses organized by the Romanian Court of Accounts, which took
place simultaneously at the Training Centers from Galati and Iasi .
The course Performance Audit and Audit Standards, held in Galati,
was attended by public external auditors from local Chambers
of Accounts of Romania and seven public auditors of the Court of
Accounts of the Republic of Moldova . The course focused on the following
topics: the doctrine of the auditing profession: professional
status, communication climate; an overview of the performance audit:
conduct of performance audit; performance audit reporting; quality
assurance and control; international standards on auditing .
Agenda of the course Assessment of internal control and internal
audit in public entities, organized in Iasi, included the following topics:
corporate governance; risk management; internal control; the internal
audit professional framework; internal audit standardization; internal
audit planning; methodology for internal audit conduct .
During 7-8 december current
year, a delegation of the Court of Accounts,
headed by the Director of the
International cooperation
the InternatIonal agenda
of the Court of aCCountS
Lidia Tomozei
head of international
relations Service
79
international cooperation