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RESOLUTION OF AUDIT CHAMBER OF THE REPUBLIC OF MOLDOVA

of December 8, 2014 No. 57

About approval of the Program of auditor activities of Audit Chamber for 2015

According to Art. provisions 7, of 15, of 5.12.2008 the Audit Chamber DECIDES: 16 and 30 Laws on Audit Chamber No. 261-XVI

1. Approve the Program of auditor activities of Audit Chamber for 2015 it (is applied).

2. To provide to chiefs of head departments of audit:

a) forming of auditor groups depending on complexity of each audit, amount, specifics of area and the audited subject;

b) accomplishment at the scheduled time of the Program of auditor activities of Audit Chamber for 2015 all persons responsible for realization of auditor actions.

3. Give to chiefs of divisions of audit the right to specify the name of subject of compliance audit and efficiency, proceeding from the planned subject.

4. This resolution and the Program of auditor activities of Audit Chamber for 2015 to inform employees of Audit Chamber.

5. Control over the implementation of this resolution and Program of auditor activities of Audit Chamber for 2015 to assign to the chief of the office of Audit Chamber.

Chairman of Audit Chamber

Serafim Urekyan

Approved by the Resolution of Audit Chamber of the Republic of Moldova of December 8, 2014 No. 57

The program of auditor activities for 2015

I. Obligations of Audit Chamber

The Audit Chamber is the public body of the Republic of Moldova which is carrying out role on carrying out audit of public finance of the state and control of forming, management and use of public financial resources, and also of management of public property.

The Audit Chamber holds independent, reliable, transparent and professional auditor missions for the purpose of promotion of high standards of financial management for advantage of citizens of the Republic of Moldova.

The Audit Chamber performs activities by independent method according to legislative provisions and international standards of audit, carrying out the following types of audit: financial audit, compliance audit, audit of efficiency and other types of audit:

- financial audit is directed to receipt of reasonable confirmation of the fact that financial situations in general do not contain essential misstatements as a result of fraud or mistakes, allowing, thus, the auditor to constitute the conclusion about condition in which these financial situations are provided from all significant points of view, according to the applied base according to the financial reporting;

- compliance audit provides independent assessment of the fact if certain subject corresponds to the appeared regulations identified as criteria of audit. Compliance audit is booked by receipt of confirmation of the fact that activities and financial transactions are performed as appropriate and on all essential aspects correspond to provisions which regulate activities of the audited subject;

- audit of efficiency is directed to determination of if activities, projects/programs/processes are performed according to the principles of profitability, efficiency and effectiveness and if they can be improved. This type of audit is implemented by comparison of efficiency depending on set of the established criteria, and also by the analysis of the reasons determining emergence of problems or variations from these criteria, main objective is provision of the answer to some key questions of audit and the direction of recommendations of improvements which can be made;

- audit of IT estimates if the IT system protects the subject's assets, effectively uses these resources, maintains safety and integrity of data and effectively realizes the declared tasks.

According to Art. 8 and Art. 34 of the Law on Audit Chamber No. 261-XVI of 05:12. 2008, the supreme body of audit publishes results of auditor work in annual statements and in reports of audit. The purpose of the corresponding reports is provision to the audited subjects, Parliament, the Government and civil society of the main ascertainings and conclusions followed from auditor activities and introduction of number of possible decisions / recommendations which will promote promotion of correctness and increase in efficiency of use of public means.

For the purpose of reduction in compliance to standards of activities of the modern supreme bodies of audit and quality assurance of auditor activities the Audit Chamber plans and performs activities according to international standards of audit, adopting the advanced practicians from partners in development.

II. Priorities and tasks of auditor activities of Audit Chamber for 2014-2016

The main objective of auditor activities of Audit Chamber for 2014-2016 consists in maximization of contribution of external audit by provision of the corresponding reports of audit and high quality for the purpose of support of efforts of management on consolidation of capabilities on fund management and public property.

For realization of this purpose the supreme body of audit determined the following priorities of activities for the corresponding period:

- enhancement of the legislation;

- strengthening of capabilities of audit;

- implementation of the international obligations;

- providing continuity of the begun reforms;

- distribution of the accumulated experience.

III. The program of auditor activities of Audit Chamber for 2015

Based on Art. 30 of the Law No. 261-XVI of 05.12.2008 the Audit Chamber independently determines the program of the activities, and also procedure for its realization. The program of auditor activities for 2015 (further – the Program) was developed based on Regulations on development, change and tracking of program implementation of auditor activities of Audit Chamber, and also provisions of the long-term Program of auditor activities of Audit Chamber for 2014-2016.

The auditor activities planned for 2015 will be directed to realization of the main objectives of Audit Chamber which will be in general concentrated on the maximum implementation of activities of external audit by provision of the corresponding and high-quality reports of audit.

The capability of Audit Chamber directly will provide high-quality products during the corresponding period to depend on observance of the undertaken obligations on institutional consolidation and increases in professionalism in the way:

- reductions of activities in compliance with international standards of audit and the advanced practicians recognized internationally;

- widespread introduction of quality control for all types of audit;

- productive and continuous cooperation with partners in development.

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