A delegation of the Supreme Audit Office of Azerbaijan - Chamber of Accounts of the Republic of Azerbaijan had a two-day working visit to the State Audit Office.
The auditors of the State Audit Office introduced the Azerbaijan colleagues the audit process and electronic system for monitoring the implementation of recommendations, audit methodologies, strategic and operational planning experiences. The presentations also concerned the approaches and practices of preparing the report on the state budget and the annual performance report of the state budget, procedures related to audit quality control and quality assurance, in particular, the arrangement of Audit Management System (AMS) processes, working programs and built-in standard documents.
During the meetings, the representatives from the Accounting Chamber of Azerbaijan also shared their experience on the legal aspects of auditing activities: among them, the procedure for compensation of damages caused to the state; the procedure for supporting audit findings with evidence and arising conflicts; relations with law enforcement bodies; Approaches to deficiencies identified by performance and compliance audits, as well as the rule of rotation.
Within the framework of the Memorandum signed in 2019, the cooperation of the Supreme Audit Institutions of Georgia and Azerbaijan envisages the sharing of experiences and participation in the training programmes. In the framework of bilateral relations, the auditors from the Chamber of Accounts of the Republic of Azerbaijan underwent training in the audit departments of the State Audit Office. The State Audit Office officers shared their experience with their colleagues on audit methodologies, procurement audits, public debt audits, IT audit, budget analysis and strategic planning.
