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

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