Cooperation with the National Audit Office of Kosovo
The Swedish National Audit Office cooperates with the National Audit Office of Kosovo in several areas, including developing capabilities for conducting high-quality performance audits, enhancing the authority’s governance and monitoring, and developing a modern leadership approach. The cooperation also covers legislative issues and relations with parliament.
We have enjoyed a longstanding partnership with the Kosovo National Audit Office, which began in 2011. In addition, two of their previous internationally appointed Auditors General were Swedes, both of whom previously worked with public-sector auditing in Sweden.
Focus areas
Our cooperation is wide-ranging and has covered various areas. An important focal point has always been to develop performance audit. In recent years, we have also focused on institutional development in areas such as strategic planning, communication, leadership and human resources.
Our current cooperation primarily concerns three areas – performance audit, strategic management, and leadership and internal communication.
Improving audit quality
In performance audit, our support aims to ensure that audits are performed to high quality from start to finish. We provide auditors with training and coaching in audit methodology and are involved in developing processes for conducting planning, implementation, analysis, communication and follow-up of audit findings.
In the current phase of our cooperation, we have a particular focus on reinforcing the sustainability of the activities – for example by strengthening auditors’ ability to assure the quality of each other’s work and by having more senior auditors coach those with less experience.
Developing capabilities for planning, managing and leading the authority
We support the National Audit Office of Kosovo’s planning of long-term operational development, and its annual planning and follow-up. We support the development of external communication and reporting to parliament.
We also work with the National Audit Office of Kosovo to help obtain desired amendments to the Audit Act.
Quality management is an important function at a modern audit institution, which is why we also support its development. This includes providing support in documenting roles and responsibilities in the quality management system, producing quality objectives based on a risk analysis and monitoring risks and objectives.
Strengthening leadership and internal communication
Leadership development has been part of our partnership for several years. We are now focusing on developing the National Audit Office of Kosovo’s ability to maintain and enhance its leadership over time. We do this by providing support for developing a leadership policy and training programme and for empowering internal coaches in the field.
We also support managers’ ability to implement change in the organisation. We also help develop effective internal communication, whereby all employees have access to the information and knowledge they need to stay up-to-date within their organisation and to perform their work effectively.
Outcomes
Cooperation with the National Audit Office of Kosovo has contributed to a several outcomes:
- The National Audit Office of Kosovo has become a full member of the international organisations for audit authorities, INTOSAI and EUROSAI.
- The National Audit Office of Kosovo has been modernised and developed to operate in line with international standards. They have made great progress in auditing, strategic planning and governance.
- The auditing process has improved and a clear process accepted by the auditors has been established.
- Audit reports have generally become more structured and reader-friendly, and there is greater awareness among managers and auditors of the benefits of more analytical and reader-friendly reports. Reports are of higher analytical quality, with more normative and open questions which, in turn, gives the analysis greater depth.
- A certification system has been established in the field of performance audit. This has led to greater confidence among the certified auditors and a better ability to work independently.
- Managers have enhanced their skills in supporting and assuring the quality of audits. The authority has also increased its awareness of quality control and introduced it into all performance audits.
- The leadership role has been bolstered at various levels. Managers have become better at communicating and giving feedback. Team spirit has been enhanced and the relationship between employees and managers has improved. The management team has improved its capabilities for more strategic rather than operational leadership.
Circumstances and challenges
The National Audit Office of Kosovo is ambitious, has an extensive mandate and enjoys a high level of trust among its citizens. At the same time, the conditions in which they work present various challenges. For example:
- The independence of the National Audit Office of Kosovo is limited since the government has influence over its budget.
- The National Audit Office of Kosovo wants to amend the Audit Act to strengthen its independence and base its auditing on risk analysis. They also wants to have freedom of action and be able to prioritise where to deploy their internal resources.
- The National Audit Office of Kosovo needs to develop its work on recruiting and retaining employees.