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The 2nd Master Class on Methodological Issues in Municipality Auditing

The second master class on methodological issues in municipality auditing - a remote platform for exchanging and analysing real-life examples and approaches to topical methodological issues in compliance and performance audits - was on the topic of "Formulating audit criteria: challenges and successes".

During the master class, the SAI of Israel shared a case study on identifying audit criteria. As part of audit tasks on the role and conduct of local authorities' internal auditors, SAI of Israel has examined the quality of their audit reports.

Additionally, the SAI of Latvia shared case studies from two recent audits on municipal enterprises and the management of municipal human resources. These examples showcased the institution's experience with testing the viability of the proposed audit criteria and developing weighted criteria for assessing the level of municipal compliance and performance.

The activity launched last March is initiates and led by colleagues from the SAI of Latvia with the SAIs of Bulgaria and North Macedonia in the coordination team.

The purpose of this Master Class(es) is to create an environment for exchanging information on methodological issues. Additional opportunity to fulfill TFMA's mission - to create an open platform for sharing the best practices and experience to improve the quality, productivity, and value of the audit processes, so that our work gives the greatest added value to the citizens.

The meeting gathered almost 40 participating auditors from 14 SAIs and was held on 14 September 2023.