The colleagues of the Chamber of Accounts paid visit to Batumi, Georgia
Chief of section of Economic Areas Audit Department Siyavush Mustafayev, senior consultant of Review and Analysis Department, Ehtina Bashirov and consultant of International Cooperation and Information Technologies Department, Narmina Isayeva attended training on "Performance audit” within the project on “Strengthening the capacity of Supreme Audit Institutions in the Eastern Partnership countries to monitor the achievement of UN Agenda 2030 objectives” in Batumi, Georgia with the support of German Society for International Cooperation (GIZ).
The trainings were conducted by the head of Defence Public Order and Security Audit Department of State Audit Office of Georgia Sopho Dvalishvili for 4 days.
On the first day of the training the participants introduced themselves and the institution they represent, then the trainer gave general information on performance audit and ISSAI 3000 and explained the difference between performance audit and other audit types, 3 key principles of performance audit, audit topics and “Problem tree” which is used to choose concrete audit problem. During the training information on performance audit methods, data analysis, audit recommendations was given, the participants did different tasks in group work, also, audit criteria were identified, matrix sample was designed as well as weak points of audit recommendations were identified and the recommendations were reformulated. Additionally, samples of performance audits implemented in different sectors by SAI Georgia were presented and discussions were held on key performance audit findings.