Study visit in Prishtina “Assure the Quality of Auditing”


On 02.12.2019 .2012, in the context of open days a group of audits from Albanian Supreme State Audit visited the National Audit Office of Kosovo, focusing on “Quality Assurance in Auditing”. The Albanian SAI group composed by 10 auditors : Mr.E.Stafasani, Mrs.E.Kabashi, Mr.S.Hajdari, Mr.V.Rizvani, Mr.M.Hajro, Mr.R.Lushaj, Mr.E.Kojku, Mr.F. Çika, Mrs.I.Bidaj, Mr.R.Alimerkaj, was also received by the General Auditor of NAO Mr.Besnik OSMANI.

As part of the implementation of the co-operation agreement between the National Audit Office in Kosovo and the State Supreme Audit Office, were made two announcements on ensuring audit transparency by the NAO Audit Methodology and Quality Directorate.

The participants of our two institutions discussed the development of cooperation and exchange of experiences between the two institutions. They were of the opinion that the quality of audit is a priority and that this should be addressed through continuous management and high standard of the audit process.

The legal framework for audit quality in the NAO included three main components:

First, quality control, which is about doing the job well, from the beginning, ensuring that quality procedures are involved in the operational work of the audit. Also, control Quality assurance is implemented at all stages of the audit process such as: planning, implementation, reporting and follow-up, and this is done through detailed checklists for each audit phase.

Second, quality monitoring included "hot" review to ensure that quality control procedures are operating effectively. The Audit Methodology and Quality Department conducts "hot" reviews as reference in standard checklists . According to NAO practice the audit quality review diagram is shown as follows:


Third , service provision, 'cold review', provides a summary of the independent service of substantive control procedures. The purpose of this active review is to ensure a full, independent evalution of the standarts fulfilled.

In NAO practice, this external review is carried out in the context of a joint project with Swedish NAO through an elective process. The activity review team will present the report to the Auditor General, explaining key findings, areas for improvement and measures taken to achieve them.

In view of the implementation of the strategic goals, the focus of the NAO in the areas of:

-Increase and further strengthen institutional independence by: Initiating necessary legal changes; Updating audit methodology documents; Piloting compliance and regularity audits of donor project procurement processes; Further develop the methodology for selecting risk based audits; Using electronic platforms for audit management.

- Strengthening institutional capacity through : Increasing and further enhancing the professional capacity of staff to implement the strategic plan; Further strengthening of internal institutional controls;

Also, in view of the implementation of common strategic goals, and with the support of the Auditor General, Mr. Besnik OSMANI, the participants expressed the idea on the need to organize joint audits on emergency management as well as security in the construction industry.

The Office of the Auditor General (ZAP) was established on 4 October 2002 by Regulation 2002/18. This was the first step announced by the United Nations Interim Administration Mission in Kosovo (UNMIK) to establish a supreme audit in Kosovo. Also, in June 2016, the Assembly of Kosovo promulgated the new Law no. 05 / L-055 for the Auditor General and the National Audit Office, replacing the old law. The NAO mainly conducts regularity audits, including that of the Kosovo Budget. She has been conducting performance and IT audits since 2016. Each year, the National Audit Office of Kosovo (NAO) compiles and submits to the Assembly over 100 regularity and performance audit reports. In the last year alone it has conducted 116 regularity audits and 15 performance audits. Over 1000 recommendations are given each year to budget organizations. All audit reports are made public. Currently, the CAO employs around 160 staff, 130 of whom are audit staff.