International Audits


Conducting international audit activities - joint, parallel and coordinated audits is a capacity building mechanism for each SAI. In this effect, such international audit activities lead to knowledge and experience exchange among SAIs, as well as conducting more efficient audits in transnational spheres such as environment and etc.


In this regard, the Chamber of Accounts of the Republic of Azerbaijan for the first time conducted parallel audits with the Chamber of Accounts of the Russian Federation and Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan on the efficiency of utilization biological resources of the Caspian Sea, as well as protection, restoration and rational utilization of sturgeons. The Chamber of Accounts of the Republic of Azerbaijan investigated the following issues:


  • Justification, condition and scope, properly utilization of budgetary funds allocated to the production and protection of the sturgeons in the Azerbaijan part of the Caspian Sea;
  • Utilization of public property under entities and agencies engaged in production and protection of the sturgeons;
  • Efficiency of activities for producing and protecting sturgeons in the Azerbaijan part of the Caspian Sea;
  • Efficiency of the public control in protecting sturgeons.


SAIs of Azerbaijan, Russia and Kazakhstan agreed on having consultations for discussing mutual relations, rules for relevant data transferring, coordination consultations, as well as audit findings.


The Chamber of Accounts participated in Coordinated Parallel EUROSAI Audit on Climate Change in 2009. The Supreme Audit Office of the Republic of Poland was the Audit Coordinator and the participants were SAIs of Azerbaijan, Cyprus, Denmark, Estonia, Israel, Macedonia, Poland, Russia, Sweden and Ukraine.


The aim of the audit was to assess the actions taken in the States of the participant SAIs to implement the provisions of the United Nations Framework Convention on Climate Change, the Kyoto Protocol to this Convention establishing a scheme for greenhouse gas emission allowance trading within the Community and the requirements of the national legislation. All the States were involved in international cooperation in the scope of research and an exchange of observation data, e.g. through their participation in international networks and research projects, their work at the technical commissions of the World Meteorological Organization.


International coordinated audit of public funds allocated to prevention and consequences elimination of disasters and catastrophes is one of the international audits conducted by the Chamber. Participating SAIs of the audit coordinated by SAI of Ukraine were SAIs of Azerbaijan, Belarus, Hungary, Kazakhstan, Moldova, Poland and Russia.


Considering the difficulty of following the aid flows in during big-scale disasters the Turkish Court of Accounts took the responsibility organizing and coordinating international parallel/coordinated audit on disaster preparedness. The participants of the audit were SAIs of Azerbaijan, Chile, India, Indonesia, the Netherlands, Pakistan, The Philippines, Romania, Ukraine and Turkey. The aim of the audit conducted by the Chamber of Accounts was to investigate the status of preparation for natural disasters in Azerbaijan.


The Chamber of Accounts of the Republic of Azerbaijan conducts the audits of accounts of the international organizations within the framework of the international audit activities.


As a member of ECOSAI and its Audit Committee the representatives of the Chamber participated in the audit of the financial statement on 2010-2012 of ECOSAI on 30 September – 1 October 2013. The audit was conducted in line with the INTOSAI requirements.


The audit group discussed their opinions on the additional remarks to the ECOSAI financial statements with the management. Eventually, the management took relevant measures for properly indicating significant data on ECOSAI Governing Board, committees, implemented accounting standards, training activity and bank accounts in financial statements.


The Chamber of Accounts indents to conduct joint and parallel audits on public procurement contracts with the Chamber of Accounts of the Russian Federation within INTOSAI Task Force on Procurement Audit Contract.



 Coordinated Audit Report

 ECOSAI Audit Report 2010-2012 

 ECOSAI Audit Report 2013-2015 

 Joint Report Audit of Disaster Risk Reduction

 EUROSAI Audit on Climate Change Report