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Second virtual SIGMA workshop - Audit of COVID-19 related expenditures

Podgorica, 17th February, 2021 – The representatives of the SAI have attended the second virtual SIGMA workshop organized for the Supreme audit institutions of the members of the Network of the EU candidate and potential candidate countries and European Court of Auditors.

The objective of the second virtual workshop was to share good practice on delivering effective audits while working within the restrictions imposed as a result of the COVID 19 pandemic and to provide assurance of programs designed for tackling COVID 19 pandemic as part of the compliance audit.

Mr. Martin Sinclair (SIGMA expert) has provided a brief overview of the use of compliance audits to enhance the accountability and transparency of urgent expenditures to address the COVID-19 pandemic, while Ms.Marita Salgrave (SIGMA expert) has presented how the State Audit Institution of Latvia used compliance audit to provide assurance on COVID-19 related expenditure: the process of audit selection, audit approach, findings and reporting mechanisms, responding to stakeholder expectations.

The participants of the workshop have discussed how the Supreme audit institution of Latvia and the Turkish Court of Accounts adapted their work to respond to the restrictions introduced to mitigate the impact of the pandemic.

Ms. Dobrinka Veskovska, Assistant Auditor general, has stated that the decisions of the State audit office of North Macedonia were in accordance with the instructions given by the Government and it managed to implement the Annual Work Program and conduct additional compliance audits of the Covid-related expenditures.

The next virtual SIGMA workshop will be organized in March or April of the current year.