STATE AUDIT OFFICE OF GEORGIA

Assessment methods for impact of audit recommendations and and practices implementation has commenced 26 March, 2024

The State Audit Office, with the support of USAID and in collaboration with the U.S. Government Accountability Office (GAO) Center for Audit Excellence (CAE), has started implementing practice and methods for impact of audit recommendations assessment.

On 18-26 March, within the framework of the continuous professional development program for the auditors, the experts of the CAE, Becky Kennedy and Stephen Lord trained 25 auditors in developing recommendations and their results. They also introduced the best international experience and discussed the process and practice of developing recommendations issued in the reports of the SAO.

Evaluating the impact of recommendations implies presenting potential benefits as a result of the recommendation in a measurable form. This approach was used by mentorship of experts from Center for Audit Excellence in four pilot audits of SAO.

The experts conducted three trainings for more than 50 auditors last year in order to strengthen the auditors professional skills in performance audit.

The introduction of impact of recommendations assessment practices indicates the highest institutional development level of the Supreme Audit Institution.

Representatives of the GAO CAE also convened workshops with representatives of the Quality Assurance Department, the HR Office, and the Public Audit Institute for development of cooperation program.

Experts from the GAO, Becky Kennedy and Stephen Lord, also attended the meeting of the Standing Working Group Reviewing Audit Reports in the Parliament of Georgia where the performance and compliance audit reports were discussed.