From June 24 to 27, 2025 it took place in Skopje, Block III of the Performance Audit Training Program, organized by the Swedish SAI (SNAO). The training was conducted through a combination of theoretical presentations, practical exercises, group work, and mutual feedback between participants and trainers, fostering a structured and collaborative process.

In this training module, participants followed an intensive program designed to strengthen the analytical and methodological skills required to prepare a performance audit program. This module built upon and deepened the knowledge gained in the two previous sessions, focusing on how to construct a problem-based audit program, select the most appropriate audit techniques, and justify the methodological approach for the specific audits the groups were developing.

During the training sessions, the expected outcomes were outlined, and knowledge from previous modules was refreshed. Participants were introduced to concepts regarding motivation and the definition of both social and audit problems, which they subsequently analyzed in groups through peer feedback. The focus then shifted to formulating the audit objective, questions, and criteria, addressing these through both theoretical explanations and practical exercises.

Subsequently, the sessions focused on group work and providing feedback on elements such as questions, criteria, and the scope of the audit program; process studies were also addressed through presentations and practical exercises aimed at identifying weaknesses within the audit process flow.
At the conclusion of the training sessions, a lecture on comparative processes and benchmarking was held, followed by a practical case-study exercise in which groups worked individually to reflect on the nature of their program and assess whether it remained suitable or required revision.

Particular emphasis was placed on case studies as an essential method in performance auditing. Participants engaged in practical exercises to review their audit programs. The groups presented their programs, focusing on data collection methods and relevant sources, while receiving feedback from colleagues and trainers.

ALSAI audit team consists of Annavanessa Hoxhaj, Lorena Liçi and Arjeta Çoku, who are conducting the audit on “Community-based care for the elderly and service decentralization.”