Cooperative audits - a seminar was organised by the EUROSAI

2018-01-09 11:00:00   |   Author: Dr. Timár Balázs

European Organisation of Supreme Audit Institutions (EUROSAI) organised a seminar on 14-15th November, 2017 aiming to summarise and exchange professional experiences of cooperative audits had been executed by its member organisations. 62 delegates of 20 member organisations, representatives of the European Court of Accounts (ECA) and the INTOSAI Developement Initiative (IDI) have participated on the event. The participants have received a thourough view about common professional characteristics of parallel audits executed until now and have got several useful information about individual audits.

The aim of the seminar was that participants would have been informed about the methods, applied resources and utilisation of findings of coordinated and parallel audits each in preparation, execution and reporting phase. A further aim has been assumed to integrate further possible areas of interest into the cooperative audit in the future, apart of which already were topics of the execution of coordinted and parallel audits.
It was confirmed for the participants through presentations, workshops in smaller groups and through bilateral, informal talks, that substantial precondition of a susccesful cooperativ audit are selection of a relevant topic on international level, identifying the subject and problematics of the audit on national level very exactly, defining the added value expected from the execution of the audit, the thourough listing of pros and contras related to the execution of a cooperative audit. An important expectation on the joint report made on the executed audit is that it should contain comparable findings, present key-perfomance indicators being able to measure performances which are suitable to benchmark values having been shown on national level.
The participants have been informed about the engagement of the INTOSAI Developement Initiative (IDI) and the European Court of Accounts (ECA) in coordinating the cooperative audits, too.
Before terminating the seminar, "Eurosai database of audits and products" was presented to the participants. This presentation displayed the benefits on using the database, types of audits and products uploaded, the options of filtering. The database would make the planning and execution of cooperative audits easier through the public and concentrated information included.

Balazs Timar