The State Audit Office in collaboration with the Center for Audit Excellence (CAE) of the US Supreme Audit Institution (GAO) implements practice for impact of performance audit recommendations assessment.
Within the scope of the ongoing project with the Center for Audit Excellence (CAE) supported by the US Agency for International Development (USAID), the State Audit Office, with the involvement of the American colleagues, used the practice of evaluating the impact of recommendations in the three performance audits. (Performance Audit of Distance Learning at Public Schools, Performance Audit of Agro Insurance State Program Development and Management and Performance Audit of Professional Development of Human Capital in the Health Care System).
During the visit of the delegation, Katherine Siggerud, Director of the Center for Audit Excellence (CAE) and Stephen Lord, the representative of the Center, met with Giorgi Kapanadze, the Head of the Perfromance Audit Department, and Mariam Zaalishvili, the Deputy Head of the Social Sphere Audit Department, discussed the progress of the two pilot audits and issues of prospective cooperation.
The introduction of the practice of evaluating the impact of recommendations of the performance audit implies the assessment of the effect obtained as a result of the implementation of the recommendations.
In this direction, the specialists of the Center for Audit Excellence (CAE) conducted trainings for up to 30 auditors of the State Audit Office in performance audit planning, methodology, data analysis, evidence gathering and impact assessment.
