The Supreme State Audit of Albania

Trainings in the State Supreme Audit of Albania

Under the training program for 2009, approved by the Chairman of ALSAI, auditors of different departments were wildly introduced during February and March, with trainings on: Financial Audit Performance Audit. “IDEA” Audit Program, version 2002 Trainings consisted on: I. Financial Audit According to the lecturers Luljeta Nano, Bashkim Harizaj and Aleksandër Tereziu, one of the ALSAI techniques, is to carry out compliance audits according to legal regulatory framework, enabeling identification and analysis of necessary sources to conduct audits and the nature of its cost. While exchaning opinions with trainers, the auditors expressed that the development of audit plan, is a coordination tool of completing work with effective sources, including external expertise. It also helps in preparing a structured final report, which contains a special chapter of recommendations aiming the improvemet of situation by the audited entity. II. Performance Audit During this training the participants were introduced with some of the contemporary developments and techniques, used from different SAI’s, by coordinating these elements with our institution’s experience. During their presantations, Zamir Kurushi and Xhevdet Haxhiu, stressed that Performance Audit is a systematic audit, which assures a correct and independent assessment of activities, procedures, and functions of entities in the public sector. The objective of this type of audit is improving the working methods, while performing the independent examination to an entity, as well as the selection of documents and their evaluation. III. IDEA- an audit tool The State Supreme Audit of Albania since several years, benefited on five EU licences of IDEA program 2002. This program is used both in performance and financial audit as well as in audit modeling. IDEA is produced by a Canadian company, and is used by almost all SAI’s.
The training addressed by Mr. Kozma Kondakçi, IT expert, introduced the new program techniques, and is pursuant to the experiences gained from the twinning project, aiming the utilization of IDEA’s contemporary techinques, by wich we can: - reduce working costs, - obtain an extra quality work - enhance our proffesional needs.
	IDEA can; read, bill, model, and extract datas from different file types. The program is widely used by internal and external auditors, as well as accounters and financers.