Bulgarian and Macedonian auditors exchanged experience in audit practices


SAO delegation completed a study visit to the Bulgarian National Audit Office from 29 July to 1 August 2019. The visit is part of the twinning project, Activity 1.4. To plan and implement one regularity audit, Component 1” Further improvement of audit process as per ISSAI”.

The BNAO President, Tzvetan Tzvetkov, welcomed the participants in the study visit, expressing his satisfaction from the effective cooperation between the two SAIs for the implementation of all twinning activities.

During the first two days, Ekaterina Percheva, Director Specific Audits Directorate acquainted the Macedonian auditors with audit practices of compliance audits conducted by the BNAO – of the statement on the implementation of the state budget of the Republic of Bulgaria and of an audit assigned to the BNAO by a decision of the National Assembly, illustrating them with two concrete audits.

Audit practice in conducting financial audits of ministries and the National Health Insurance Fund was presented by Milena Dimitrova - Chief Auditor at Audit Directorate II "Financial Audits" as part of the programme.

The study visit was completed by Kostadinka Hristova, Head of Department 2 Local Authorities, Audit Directorate II, Financial Audits with the topic for the auditing practice in conducting financial audits of municipalities.

Each audit practice was presented with the relevant methodology and working papers, along with practical exercises on the implementation of the audit methodology.

Practical training was also conducted regarding the latest ISSAIs changes in the implementation of compliance audits.

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