Roundtable discussion of the Representatives of the National Audit Office of Kosovo and the Department of Methodology, Standards and Quality Assurance in the Supreme State Audit


On November 26, 2019, the State Audit Office of Albania organized a roundtable discussion on “Quality Assurance in Auditing” as a joint initiative with the representatives of the National Audit Office of Kosovo and the Department of Methodology, Standards and Quality Assurance in ALSAI SAI. The Kosovar delegation was received by the Chairman of ALSAI, Mr. Bujar Leskaj.

The roundtable was held in the format of open talks, exchanging knowledge and experience on the selected topic followed by presentations. The focus of the activity was the quality control and quality ensure in   audit as a challenge for any modern and developed SAI.

The discussions between the representatives of ALSAI and KNAO where focused on the cold and hot control procedures of the audit files. Addressing new ideas and drawing conclusions on the differences and commonalities between the two Audit Institutions have highlighted the differences and problems associated with these procedures, depending on the different approaches taken by the institutions.

Currently, In the KNAO   the so called "cold" quality control is directly assisted by Swedish SNAO experts, which has enabled Kosovo colleagues to benefit from the experience of such modern SAI. The relationship between the KNAO and the Parliament in Kosovo seems to have a different intensity from the practice of ALSAI. KNAO submits to the Parliament, respectively to the Parliamentary Committee on the Economy each audit report.

There were many discussions among colleagues about the problems that staff in the methodology department and especially quality assurance encountered in working practice. In this context, the experiences of the two SAIs were addressed with the main focus on the problems identified during the quality assurance process, noting their systematic nature. Such problems have been borne out by the experiences of both SAIs with similar situations in their day-to-day work, citing the fact that being in the position of a quality control auditor is a position which should foster the understanding and the communication between parties. In the end, the meeting was concluded with considerations from both sides and with confidence in our mutual institutional support and cooperation.

  takim kosova