The aim of the project was to develop the institutional capacity of the Supreme Audit Institution of Georgia in the field of auditing.
Project Outcomes:
- Based on the studies of the German experts of the legislative framework of the Chamber of Control of Georgia, the legislative framework of the institution was updated in accordance with the ISSAI standards, and the Law on the Chamber of Control of Georgia was amended.
- Audit practice was developed and the audit reports of the Chamber of Control were refined.
- The experience of the SAIs of different leading countries was analyzed in performance audit which helped the Chamber of Control to determine its stance in the field of performance audit.
- Selected auditors were retrained by German experts in performance audit.
- Practical guidelines were developed for auditors to prepare various types of performance audits preliminary audit (ex-ante), accompanying and follow-up audit (ex-post).
- Pilot performance audits with newly developed manuals were conducted with participation of the German auditors to implement international standards of practice.
- The project contributed to the development of training and qualification activities for vocational training of auditors with training curricula.
- The employees of the Chamber of Control conducted internships at the German SAI (Bundesrechnungshof, Landesrechnungshof Nordrhein-Westfalen).
- Continuous seminars were conducted on implementation of programme budgeting.
- Quality of the reporting system was ensured.
- Educational and qualification systems were set up for new staff.
- Institutionalization of cooperation between the Chamber of Control with the Parliament of Georgia was facilitated.
