AL-SAI attends the X-th Meeting on Ethics Audit, organized by the Ethics Audit Task Force (EUROSAI)


The 10th meeting of the EUROSAI Task Force on Auditing and Ethics (TFA & E) took place on 10-11 December 2019 in Bonn. As a member of this group, AL-SAI participated in this EUROSAI event, which addressed important issues related to Ethics and Integrity, as well as discussed the future of this Task Force and its plan of activities.

The meeting was attended by representatives of 22 SAIs: Germany as the host SAI of the meeting, the Austrian Court of Audit, the French Court of Accounts, the European Court of Auditors, Portugal, Croatia, the Netherlands, Albania, Israel, Italy, Malta, the Czech Republic, Hungary, Finland, Romania, Cyprus, Serbia, Spain, Greece, Turkey, Bulgaria and Ecuador's SAI as OLACEFS representatives. The meeting was attended by representatives of the OECD (Organization for Economic Cooperation and Development) and IDI.

The representative of the German Court of Accounts, Mr. Arndt Fischer, held the welcoming speech and welcomed the participants, summarizing the issues that would be addressed and discussed at the meeting

How to support ISSAI 30 Implementation;

• OECD Recommendations on Public Sector Integrity Audit;

• Promotion of Ethics in Public Sector Organizations;

• Ethics-related initiatives in SAI / Ethics control systems

• Whistleblower policies;

• Self-assessment regarding the implementation of ISSAI 30;

• Ethics / Integrity Audit: audit cases encountered;

• OLACEFS experience in Ethics / Integrity auditing;

• What is the prospect of the Task Force?

During the first day of the meeting, Ms. Luljeta Nano addressed the audience and gave an overview of the functioning of the Albanian Supreme Audit Ethics Infrastructure, the role of Internal Audit, ethics and integrity training in the institution, in particular including Ethics in the Training of New Auditors, publishing 4 books in Albanian language, part of the ALSAI Publications column related to ISSAI 30, Code of Ethics, Ethics Auditing in Public Sector Organizations, Code of Ethics of ECAs, etc. These publications were distributed among the participants, appreciated by all, and proposed to be posted on the TFA & Ethics web site.


During the two days of the meeting, it appeared that the work of the Supreme Audit Institutions was aimed at promoting good governance in the public sector, thereby contributing to the strengthening of stakeholder confidence. To hold governments and public bodies accountable for the good and effective use of public resources, a Supreme Audit Institution must carry out all its activities in accordance with the fundamental principles of independence, transparency, ethics, quality and accountability.An independent and professional SAI leads by example and in this context, improving the ethical framework of the SAIs is essential in order to carry out their mission effectively. This is emphasized in key INTOSAI principles and standards, such as ISSAI 12. It is currently clearly emphasized in the recently revised ISSAI 30, adopted by INCOSAI 2016 in Abu Dhabi. Implementation of this revised INTOSAI Code of Ethics is now an important challenge for SAIs. In an increasingly favorable environment, SAIs are expected to evaluate public sector systems and policies to prevent corrupt and fraudulent practices.

At the end of the meeting it was discussed about the further functioning of TFA & Ethics, which was established in 2011. EUROSAI entrusted the Task Force on Audit and Ethics to study and work on reviewing ethical frameworks and implementing integrity policies, including their audit work, with the primary aim of promoting the importance of ethical conduct in both Supreme Audit Institutions and public sector organizations

The leaders of this task force, representatives of the Portuguese Court of Accounts, highlighted the work done by this task force over the past 9 years and asked the participants for their opinion on the further progress and format of this Task Force

Participants stated that TFA has addressed all theoretical issues in these years and therefore the format of operation should change and may be mainly on concrete projects. All TFA members should contribute with ideas and propose concrete project listings. Another way could be to set up an online platform where ideas and modules could be exchanged mainly for field training.

The attendees emphasized the importance of Ethics issues, especially in the fight against corruption, and should therefore be included in the EUROSAI Congress Agenda for 2020.

The ALSAI was represented in this event by the Secretary General, Mrs. Luljeta Nano, Director of the Directorate of Communication, Publications and Foreign Relations, Mrs. Irena Islami and Mrs. Armanda Begaj, specialist.