The global objective is to contribute to enhancement of the performance of the Moldovan Supreme Audit Institution.

This project is a continuation from previous support provided to the Court of Accounts whereby the focus of the current project is to continue to strengthen the capacity of the Court of Accounts staff to effectively financial and compliance audit whilst enhancing their cooperation with Parliament and other stakeholders.

Main activities include:

• Provide advice related to assessment of the CoA (a peer-review compliant with the INTOSAI guidelines);
• Provide advice on and assist in strengthening the strategic management of the CoA
• Provide advice on how to improve the engagement of the CoA with the Parliament and other stakeholders;
• Propose approaches and methods for securing the sustainability of reforms and good practices (institutional memory);
• Provide advice in assessing how to improve the current audit management processes (roles and responsibilities) of the CoA.
• Support further development of relevant financial compliance audit manuals, guidelines and templates and associated mechanisms to promote effective implementation of best practice (Quality guide/ training etc.);
• Provide on-job training for conducting financial and compliance audits via pilot audits across the range of audit types undertaken by the CoA;
• Support the certification of the auditors via input to the certification scheme training programme;

Assist in the streamlining of financial and compliance audit processes for automation purposes;

The main objectives are to 1) provide advice to the President and Board of the Court of Accounts on the institutional development in line with INTOSAI good practice and EU good practices as well as on improving the engagement of the CoA with the Parliament and other stakeholders; and, 2) improve capacity of the staff of the CoA to conduct financial and compliance audits in line with internationally recognised public auditing standards and EU good practices;

Expected Outputs include:

• Work plan for the assignment including the main activities with the associated timeline as well as results indicators (outputs and outcomes) to be presented to and agreed with the Contracting Authority and the beneficiary institution;
• Mission report stating the activities undertaken, main achievements and the problems encountered, next steps, and the planning of the next mission.
• Final report for the assignment is to be presented to the project manager by each of the expert 5 working days after the last in-country mission.

The EUD may request additional notes/ briefings / reports on specific issues related to the global objective of the assignment.