Cooperation with the Court of Accounts of Moldova
Since 2007, the Swedish National Audit Office has cooperated with the Court of Accounts of Moldova to help them improve their audits and working methods. By developing training programmes and offering leadership training, we have helped to raise the quality of their work.
Focus areas
Our cooperation covers several areas.
Development of working methods and better quality of audits
Since 2007, we have supported our partner in the legislative amendments needed to enable the authority to fully operate in line with international standards.
We have also supported them in producing a framework for future certification of the authority’s financial auditors. This framework includes a training programme for auditors. The training programme, together with other components such as a reinforced quality assurance function with better quality control, has paved the way for higher quality of the audit activities.
Strengthened leadership and support in organisational development
Within leadership development, we have arranged training courses for managers on strategic and operational planning of activities and resources. Our courses have included conflict management, employee performance reviews and giving and receiving feedback.
Using an employee survey, which the Court of Accounts of Moldova conducted under our guidance for the first time, our cooperation has led us to identify opportunities for improvement in the work environment. Our support also included analysis of the employee survey results to identify areas to address and develop.
Outcomes
Since 2007, our cooperation with the Court of Accounts of Moldova has led to several outcomes, including:
- A new act related to the Court of Accounts.
- The basis for a well-functioning quality control system.
- A framework, including training programmes for the certification of financial auditors
- Strengthened leadership through leadership development.
- Identified improvement opportunities for the organisation, work environment and leadership with the help of an employee survey.
Circumstances and challenges
The Court of Accounts of Moldova is faced with various challenges, including the fact that the authority is constrained with regard to personnel matters. Wages are regulated by a special law for state employees. This limits the authority’s independence and makes it more difficult to retain employees and fill vacancies, affecting the authority’s ability to deliver according to set objectives.