The renewed agreement of June 2008 will facilitate cooperation between both institutions, also within the EUROSAI Governing Board - NIK is Vice-President of the Board and the Court of Accounts - its member.
The Moldovan SAI also participates in the international air quality audit, co-coordinated by NIK. The joint audit report is planned to be presented this December.
Both parties decided to renew the agreement with due respect to the mutual interests and empowerments, striving to exchange opinion, knowledge and professional experience concerning the external public audit.
In line with the agreement, consultations and working meetings will be organised. Trainings for NIK employees will concern, among others, HR management and audit planning procedures. Exchange of delegations is also planned, in order to exchange opinions, discuss individual audit areas and gain practical knowledge on audit functions.
Similar activities were carried out on the basis of the previous cooperation agreement, signed at the EUROSAI Congress in Cracow. In 2009 a training for the Moldovan SAI was organised, regarding, among others, the implementation of the annual audit plan, the planning procedures of the annual state audit budget, as well as the methodological and legal framework. In 2012 another training was organized - concerning the audit of local government. In 2015 a twinning project at the Moldovan SAI was completed.
During the visit the Moldovan delegation also met with the top management of NIK. Representatives of the Court of Accounts visited the Regional Branch in Cracow as well. Moldovan auditors were presented the audit activity of the branch - the detailed Polish auditing procedure and the results of recent audits, good practices and obstacles in cooperation with the auditees.
The Court of Accounts of Moldova has been a member of EUROSAI and INTOSAI since 1994. It is currently a member of the EUROSAI Governing Board. The SAI participates in the following EUROSAI working groups: Working Group on Information Technologies , Working Group on Environmental Auditing and Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.