Previous regional cooperation with supreme audit institutions in EU candidate countries
We have worked together with supreme audit institutions in countries that are part of the EU enlargement process; that is, candidate countries and potential candidate countries. Albania, Bosnia and Herzegovina, Georgia, Kosovo, Moldova, Montenegro, North Macedonia, Serbia, Turkey and Ukraine formed part of the cooperation. We helped their supreme audit institutions to develop their auditing and contributed to stronger networks and knowledge exchange.
Focus areas
An important element of our cooperation was the countries’ efforts to come closer to EU membership. By developing together in auditing and learning from each other, they could build relationships for continued cooperation and development, both during the project and after it was completed. Cooperation also contributed to interaction between supreme audit institutions in countries within the project and with EU Member States.
We strengthened auditing
We led the efforts to develop the supreme audit institutions’ capabilities for conducting audits.
We supported a basic training programme for junior performance auditors. This training programme was conducted digitally and with in-person opportunities for practical training. Our employees worked together with managers at the participating supreme audit institutions to jointly design material and conduct the basic training. In parallel with this one-year training programme, all participants were involved in an audit at their institution. They had to publish their performance audit report by the final training session and when they passed the final exam they received a course certificate.
Outcomes
Our cooperation with supreme audit institutions has led to several improvements, such as:
- Three rounds of basic training programmes for junior performance auditors have been conducted. More than 80 auditors have completed the training programme, passed the final exam and, in parallel, have performed an audit at their institution.
- Several supreme audit institutions in the project have gained greater knowledge of quality management.
- Cooperation between the countries has been strengthened and new networks have been created. The networks served as a forum for exchanging knowledge and discussing common challenges that persist, to make progress towards EU membership.
- Discussions about what is required to produce audits with greater analytical depth have led to a better understanding of what is required to conduct such audits.
Circumstances and challenges
The supreme audit institutions in this cooperation face different challenges, such as
- The authorities have varying degrees of independence and different mandates.
- The authorities are at different levels of development.
- Employees and managers have varying experience and skills.