From 15 to 19 June, Ms Ilze Bādere, Member of the Council of the State Audit Office of Latvia and Director of the Financial Audit Department, together with Senior State Auditor-Lawyer Ms Ingrīda Didkovskite, visited Chișinău to support the Court of Accounts of the Republic of Moldova in strengthening audit recommendations and to share Latvia's experience in enhancing the practical impact of audit work.
Over three days, the experts from the State Audit Office of Latvia worked with more than 40 colleagues from the Supreme Audit Institution of Moldova, both in person and online. During the seminar, they presented Latvia's approach to drafting audit recommendations, agreeing them with audited entities and monitoring their implementation, with particular emphasis on how well-designed recommendations can contribute to real improvements in public administration.
The experts highlighted that effective audit recommendations should be clear, specific, verifiable and results-oriented, helping to address the root causes of identified problems rather than merely their consequences. They also shared Latvia's experience in moving beyond formal verification of recommendation implementation towards a broader assessment of the actual impact of audit work.
To tailor the seminar to Moldova's specific needs, the Latvian experts familiarised themselves in advance with the Court of Accounts' audit practice, reports and methodological framework. This enabled participants to analyse practical examples, compare different approaches and jointly identify ways to improve the quality of audit recommendations and the follow-up process.
Reflecting on the visit, Ms Ilze Bādere noted: "Our experience shows that the quality of audit recommendations and effective follow-up are essential prerequisites for ensuring that audit work delivers tangible benefits to society. Recommendations should therefore be not only legally and methodologically sound, but also clear, practical and focused on achieving concrete improvements." Ms Bādere also emphasised that the Moldovan colleagues demonstrated a high level of professionalism, strong commitment and openness to cooperation.
The State Audit Office of Latvia has cooperated with the Court of Accounts of the Republic of Moldova since 2016, supporting institutional capacity building and sharing Latvia's experience in strengthening the work of supreme audit institutions. This cooperation contributes to Moldova's alignment with European Union standards in public financial oversight while also strengthening the international recognition of Latvia's professional expertise.
Since 2016, the State Audit Office of Latvia has implemented development cooperation projects supporting the Supreme Audit Institutions of the EU Eastern Partnership countries and Uzbekistan. This year's project partners are the Supreme Audit Institutions of Armenia, Moldova, Ukraine and Uzbekistan.
The visit to Chișinău was organised within the framework of the project "Capacity Building of the Supreme Audit Institutions of the EU Eastern Partnership Countries and Uzbekistan in the Integration of International Standards of Supreme Audit Institutions (ISSAIs)." The project is funded through the Development Cooperation and International Assistance Programme of the Ministry of Foreign Affairs of the Republic of Latvia in accordance with Latvia's Development Cooperation Policy Plan.