ALSAI participates in the EUROSAI meeting on Audit Methodology


On October 16-17, 2018, EUROSAI's meeting on the Audit Methodology took place in Warsaw. This meeting co-chaired by the Polish and Swedish SAI was attended by 57 representatives of Supreme Audit Institutions from 30 countries. Part of this roundtable were also representatives of EUROSAI, INTOSAI Development Initiative (IDI), European Court of Auditors (ECA) etc.

poloni grupi 1

The focus of the meeting was to exchange experiences and update the achievements regarding the perfection of audit methodology and the practical implementation of its components by supreme public audit institutions. The two-day meeting was conceived over three baseline columns around which the presentations or working group sessions were oriented, including:

  • Ensuring the quality of audit through the implementation of International Auditing Standards ISSAI. The emphasis was on the necessity of knowing the pillars of quality assurance (authority, accountability and accountability), the ways of eliminating mistakes (self-assessments, internal evaluations and external reviews and evaluations) and that quality assurance is a story / process that never end.
  • Communicating with stakeholders through modern methods of presenting audit findings and recommendations, such as infographics. This panel discussed topics: why we communicate the results of professional engagements and how the gap between the auditors and the communication of findings and recommendations can be narrowed; use of communication networks to get more feedback on issues or issues to be audited, etc.
  • Planning and audit strategy using risk analysis. Of interest was the discourse on the needs, initiatives and challenges of the annual and strategic planning process, parallel audits, new planning techniques and planning processes and planning structures, and how to improve risk assessment through program assistance and IT application agency.

    The meeting confirmed the importance of parallel audit engagements, such as the development of the elements of the EUROSAI Strategic Plan 2017-2023. For this, it was brought to the attention that the Parallel Audit Initiative was created as a co-ordinated project by the SAI of Holland during the 11th meeting of the ITWG Working Group in Prague and that the decision taken at the 12th ITWG meeting in Tallinn marked the search for IT solution to ensure the presentation of topics and provide selection mechanisms on the most appropriate topics for future parallel audits (taking into account the planning process from member states).

    The overall conclusions of this meeting, in addition to assessing the importance and usefulness of such meetings for the national higher audit institutions, listed some aspects and issues that are important in the current stage of cooperation and interaction between SAIs such as: exchange of plans audit annual of SAIs in order to better plan parallel audits. In this event ALSAI was represented the auditors Qeram Cibaku, Koço Sokoli and Orgest Levani.