International Relations – General Information
The Chamber of Accounts of the Republic of Azerbaijan develops actively its business relations with other SAIs on bilateral and multilateral levels. In this regard, the Chamber of Accounts has signed agreements and memorandums on bilateral cooperation with other SAIs, as well as ahs joined the membership of INTOSAI (International Organization of Supreme Audit Institutions) and its relevant regional working groups. In addition the Chamber of Accounts is also the member of ECOSAI (Economic Cooperation Organization of Supreme Audit Institutions) and the Council of SAIs Head of CIS Member Countries.
INTOSAI was established in 1953 and currently has 192 full and 5 associative members.
INTOSAI being autonomous, independent and non-political organization promotes international knowledge and experience exchange in public auditing.
The Chamber of Accounts is the member of INTOSAI since April, 2002 and is represented in below mentioned INTOSAI committees, sub-committees and working groups.
Professional Standards (Goal 1)
- Professional Standards Committee (PSC)
- Compliance Audit Sub-Committee
Knowledge Sharing (Goal 3)
- Working Group on Environmental Auditing
- Task Force on Procurement Contract Audits
- Working Group on Public Debt
INTOSAI Development Initiative (IDI) supports audit capacity strengthening of INTOSAI member SAIs (Goal 2 of INTOSAI Strategic Development Plan for 2011-2016) (PDF-1.1 MB). IDI was established in 1986 in the Congress held in Sidney. IDI’s training activities include long-term regional training programmes, partnership programmes, including IDI trainings on main areas of public auditing.
INTOSAI XX Congress held in the South Africa in 2010 has approved the full set of International Standards of Supreme Audit Institutions covering financial, performance and compliance audits. The approval of ISSAIs is important for strengthening audit globally in public sector. INTOSAI calls member SAIs to use the ISSAI framework as a base in public sector auditing and implement these standards in line with the powers and national legislation of SAIs.
INTOSAI Governing Board approved INTOSAI Strategic Plan and ISSAI Implementation Model in October, 2011 and authorized IDI to support the implementation of ISSAIs. In this regard, IDI established the programme of ISSAIs Implementation Initiative (3i Programme) which aims for capacity building. The first stage of this programme covered the period of 2012-2014.
iCATS- ISSAIs Compliance Assessment Tools
As a result of first stage of 3i Programme the Guidelines on ISSAIs Implementation were prepared to support ISSAIs implementation strategies and iCATS on Financial, Performance and Compliance audits.
iCATs helps to arrange the current audit capabilities in compliance with ISSAI requirements and define its needs on ISSAIs application.
PMF – Performance Measurement Framework
International Standards calls SAIs to disclose their activity reports to public and assess their activities. Due to this, in recent years there is an increasing interest to performance measurement from aspect of the approval of full set of ISSAIs. With regard to this, PFM-Performance Measurement Framework has been established within the INTOSAI Working Group on Value and Benefits of SAIs. PMF taking into account strategic development plan and development period of each SAI is being conducted in the form of self-assessment, expert assessment, external assessment and assessment of performance audit.
EUROSAI was established in 1990 and 49 SAIs of European countries and European Court of Auditors are the member of EUROSAI.
EUROSAI’s main goals are to develop professional and technical cooperation among the member SAIs and promote the development of public sector auditing.
The Chamber of Accounts is the member of EUROSAI since 2002, May and is represented in the following Goal Teams and Working Groups:
- Professional Standards – (Goal 2);
- Working Group on Environmental Auditing;
- Working Group on the Audit of Funds and Allocated to Disasters and Catastrophes.
ASOSAI was established in 1979 as INTOSAI Regional Group and has 45 members.
ASOSAI’s main goal is to provide ongoing training and education possibilities for public auditors, also by developing cooperation between SAIs be information centre to develop the audit quality and efficiency.
The Chamber of Accounts is the member of ASOSAI since June, 2002 and is represented in ASOSAI’s Working Group on Environmental Auditing.
ECOSAI was established in 1994. The main goal of this organization to support the development of public auditing through exchange of knowledge and experience, conducting seminars, conferences, workshops and trainings.
The Chamber of Accounts is the member of ECOSAI since 2002, September and is represented in the following committees:
- Training Committee;
- Audit Committee.
The Council of SAIs Head of CIS member countries
The Chamber of Accounts is the member of the Council of SAIs Head of CIS Member Countries. The Council was established in 2000, November and the Chamber of Accounts is represented in the following expert and working groups within the Council:
- Working Group on Key National Indicators
- Working Group on Standardization
Establishing bilateral relations with other SAIs is of primary importance to the Chamber of Accounts. As a whole these relations are regulated with the agreements and documents on bilateral cooperation signed with the SAIs. The Chamber of Accounts actively continues its cooperation with other SAIs conducting joint and parallel audits.
The Chamber of Accounts has signed the Agreements and Memorandums on Bilateral cooperation with the below SAIs:
Agreement on bilateral cooperation was signed with the Chamber of Accounts of Russian Federation in 2002, but taking into account the dynamic development in social-economic area between the Republic of Azerbaijan and Russian Federation, strengthening bilateral cooperation between two neighbour countries this Agreement was updated. Thus, during the meeting held on 24 June 2015 with the Chairman of the Chamber of Accounts of the Republic of Azerbaijan Vugar Gulmammadov and the Chairwoman of the Chamber of Accounts of the Russian Federation Tatyana Golikova the mutual relations between institutions were discussed and the Agreement was signed by them.
- State Audit Office of Georgia (2003),
- Supreme Audit Court of Islamic Republic of Iran (2005),
- Office of the Auditor general of Pakistan (2005),
- Turkish Court of Accounts (2005),
- State Audit Bureau of Kuwait (2006),
- Accounts Committee for Control over Execution of the Republican Budget (2006),
- Accounting Chamber of Ukraine (2006);
- Belarus Respublikası Dövlət Nəzarət Komitəsi (2010);
- Court of Accounts of Moldova (2014).
The documents consider the cooperation on issues as conducting joint and parallel audits, increasing audit quality, exchange of relevant information materials, increasing professional trainings and staff qualification and etc.