Mission 2.2.3.2 Performance audit on the Cross-border cooperation programme - Ministry of Local Self-government

The Bulgarian and Macedonian auditors have already completed the preliminary study phase of the audit task and they are actively working in the next stages of planning and conducting the audit. According to the methodology of the Bulgarian National Audit Office, essential information and knowledge for understanding the subject matter are obtained in the preliminary study phase.  Based on the understanding of the subject matter, risk assessment was made, which is the link between the basic understanding of the subject matter, the formulation of audit questions and the determination of the audit scope.

Three risk areas were identified: programme management and control system, selection of projects, and monitoring system. Within these areas, the inherent risks were identified and analysed, as well as the manner in which auditees handle them. The audit is focused on the risks for which the residual risk is estimated as high and medium. Based on this assessment, the audit scope is defined, suitable audit questions are formulated, and criteria and performance assessment indicators are defined.  

Mission period: 18.02.2019 - 21.02.2019

Short term experts (STEs):

Detelina Hadjieva

Ivanka Kesyakova