The main objective of the strategic plan of the Azerbaijani Chamber of Accounts for the next years is a maximally effective use and development of capacities by gaining and improving new skills. One of methods to achieve this objective is the international cooperation with other SAIs. In 2013 the Azerbaijani auditors paid a study visit at NIK concerning the audit in CERN, audit of the World Bank projects, audit of public debt and infrastructure. Both institutions also cooperate within the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes and the INTOSAI Working Group on Environmental Auditing.
The Chairman of the Azerbaijani Chamber of Accounts visited NIK regional office in Kraków where he was informed on the functioning, competences and current tasks of NIK regional units. In Warsaw during the meeting with NIK management Mr Gulmammadov discussed the support for the audit process, budget audit methodology, NIK organisational structure, cooperation with the parliament, prosecutor’s office and the media, as well as de lege ferenda proposals. The last issues especially interested the Azerbaijani auditors.
Vugar Gulmammadov and Krzysztof Kwiatkowski also discussed the possibility to expand the cooperation. The Chamber of Accounts would like to sign a bilateral agreement with NIK in this scope. It would allow for a systematic exchange of knowledge and audit experience. Heads of both institutions intend to sign an agreement this year.
The Chamber of Accounts of Azerbaijan was appointed by the Parliament in 1999 by Article 92 of the Constitution of the Republic of Azerbaijan. Its functioning is based on the Constitution, Act on the Chamber of Accounts, Act on the budget system and internal regulations. The mission of the Azerbaijani SAI is to conduct objective and impartial audits to help to improve the performance and management of audited bodies and promote accountability, thus ensuring the most economic, efficient and effective use of Azerbaijani resources.
In 2014 the Chamber of Accounts conducted 82 audits, during which 126 entities were audited. As a result of these activities seven proposals on improving the budgeting process were presented to the Cabinet of Ministers, 63 proposals on economic and efficient use of public funds, Furthermore, four audit materials were submitted to the General Prosecutor’s Office. As a result of audit findings the use of additional funds in the amount of EUR 1 million was prevented. The SAI of Azerbaijan systematically develops the audit methodology and introduces new types of audits: financial audits based on risk (two pilot audits in 2014), performance audits (two pilot audits in 2014) and IT audits.
