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PrintSwedish National Audit Office (SNAO)
In 2009 a formal contact was established between the Chamber of Control of Georgia (CCG) and the Swedish National Audit Office (SNAO) and was followed by the official visit of the CCG Delegation to the Swedish NAO on 16-17 September 2009. The visit of the Delegation led by its Chairman Mr Levan Bezhashvili deepened the bilateral formal as well as informal links between the institutions and resulted in the development of the Letter of Intent, signed by both sides, which assisted in further identification of needs required for the support of the CCG development.
The Memorandum of Understanding between the Chamber of Control of Georgia and Swedish National Audit Office (SNAO)
On the 23rd of March 2010, as a result of previous partnership activities both sides, represented by the Swedish NAO Auditor General Mr. Jan Landahl and the Chairman of the CCG Mr. Levan Bezhashvili, signed the Memorandum of Understanding which indicated the overall objectives of the cooperation and set the framework for the future partnership activities.
The above project is formally valid for the period of March 2010 till December 2012 and covers many relevant fields, particularly, related to the financial audit practice.
The point of departure for the CCG and the Swedish NAO cooperation has been the need for support in the development and generation of the CCG’s Strategic Development Plan 2009-2011 that was formed based on the new political and economic reforms in the country. The overall objective of the cooperation is to contribute to the achievement of the long-term plans defined for the development of the CCG.
Seminars and Conferences
Performance Audit
23rd-25th May.2011
A group on performance audit from the Swedish National Audit Office (SNAO) visited CCG with the purpose of delivering seminars on “Performance Audit” for the Georgian colleagues on 23rd-25th of May.
Quality Control and Quality Assurance
03.May.2011
On the 3rd of May the Swedish National Office expert, Mr. Jan-Ake Nilsson visited CCG with the purpose of delivering seminars on the subject “Quality control and quality assurance”.
Seminar on “Management of Supreme Audit Institutions”
05.April.2011
Representatives of the Swedish National Audit Office visited CCG to deliver a seminar on “Management of Supreme Audit Institutions” for the Georgian counterparts. The purpose of the meeting was to share experience in the field support the Institutional developments of CCG.
Quality Control and Quality Assurance
22.March.2011
An expert from the Swedish National Audit Office (SNAO) has visited CCG. The Swedish colleague held a meeting with CCG representatives on the subject of “Quality Control and Quality Assurance”.
Seminar on Internal and External Communications
21.March.2010
The Swedish colleagues delivered a seminar on the internal and external communications in the CCG with the purpose of sharing experience and support the development initiatives if the Chamber of Control of Georgia in this field.
Seminar on Program Budgeting
14.March.2011
Within the framework of the cooperation between the NAO of Sweden and CCG, Mr. Gert Paulsson, Professor of the Lund University of Sweden visited CCG with the purpose of delivering a seminar on program budgeting and related practical issues. This represents a valuable experience for the CCG as Georgia is in the transitional period of adopting program budgeting system in the country.
Development of IT Strategic Plan
31.January.2011
The Swedish National Audit Office IT expert visited the Chamber of Control of Georgia. The purpose of the visit is to examine and evaluate the current condition of IT in the CCG and to assist in the development of the IT Strategic Plan. Such visits have already taken place in the CCG in September and November 2010.
Financial Audit Quality Control
17-20 December 2011
Seminars on “Financial Audit Quality Control” were held in the Chamber of Control of Georgia on the 17th -20th of January. During the seminars working meetings of practical character will be organized in three ministries: Ministry of Education and Science, Ministry of Labor, Health and Social Affairs and Ministry of Regional Development and Infrastructure.
The above mentioned activities were held within the framework of cooperation between the Swedish National Audit Office and the Chamber of Control of Georgia.
Seminar on “Management of Supreme Audit Institution”
16th - 18th December 2010
Representatives of the Swedish National Audit Office organized a set of working meetings in the CCG related to the subject of “Management of a Supreme Audit Institution”. At the meetings experience of the SNAO in this field was shared and the development of the CCG capabilities in this direction were reviewed.
Seminar on “ Quality Control System”
14-15 Dec, 2010
Representatives of the Swedish National Audit Office delivered seminars on “Quality Control” for the employees of the CCG, the purpose of which was introduction and development of quality control system in line with international standards in the CCG.
The abovementioned seminars have been organized within the framework of the Memorandum of Understanding between the Swedish NAO and the Chamber of Control of Georgia dated March 23, 2010.
Seminar on “IT Strategy”
9th of November 2010
On the 9th of November 2010 the Swedish National Audit Office IT expert, Ake Helstrand, visited the Chamber of Control of Georgia. The purpose of the above visit was to assist the CCG in the development process of IT Strategy.
The above mentioned visit was organized within the framework of the “Institutional Development Cooperation between the Chamber of Control of Georgia and the Swedish National Audit Office”Project
Seminar on “Performance Audit”
5th-8th of October 2010
On the 5th-8th of October the representatives of the Swedish National Audit Office held a working meeting in the CCG dedicated to the development of the performance audit. The subject represents a sub-project of the Institutional Development Cooperation between the Chamber of Control of Georgia and the Swedish National Audit Office” (2010-2012) Project and Its objective is to assist the CCG in introduction of the performance audit that complies with international standards in the Chamber of Control of Georgia.
Seminar on “Internal and External Communications”
27th – 30th of September 2010
On the 27th – 30th of September 2010 the representative of the Swedish National Audit Office held a working meeting with the Georgian colleagues related to the development of internal and external communications of the CCG.
The meeting was dedicated to the issues related to implementation of the recommendations agreed by the Georgian and Swedish sides during the meeting in March 2010.
Seminar on “Financial audit: testing phase”
14th of September 2010
On the 14th of September the representatives of the Swedish National Office visited the Chamber of Control. The Swedish guests together with the Georgian colleagues held meetings concerning the testing phase of the financial audit.
The above mentioned meetings were organized within the framework of the project of “the Institutional Development Cooperation between the Chamber of Control of Georgia and the Swedish National Audit Office”.
Presentation on “Audit of the Annual Consolidated Financial Statements of the Central Government”
6th of September 2010
On the 6th of September a representative of the Swedish National Audit Office (SNAO), Ms Aleksandra Popovic visited to the Chamber of Control. The purpose of the visit was to deliver a presentation on the subject “Audit of the Annual Consolidated Financial Statements of the Central Government” for the employees of the CCG.
Seminar on “Management of a Supreme Audit Institution”
On the 1st -3rd of September the delegation of the Chamber of Control led by the Chairman - Mr. Levan Bezhashvili visited the Swedish National Audit Office (SNAO). The purpose of the visit is the exchange of the experiences on organization and management of a supreme audit institution and to enhance knowledge of modern management principles.
Presentations on the topic "The management of the Supreme Audit Institution" that included aspects of the audit management of the Swedish NAO were delivered by the Auditor General Mr. Jan Landahl, Deputy Auditor General Mr. Gert Jonsson and other representatives of the SNAO.
During the visit, the Chairman of the Chamber of Control addressed his Swedish colleagues with a speech underlying the importance and value of the partnership between the Institutions.
Please see the link SPEECH OF THE CHAIRMAN OF THE CCG
Seminar on “Reporting phase of financial auditing process”
29 June-2 July, 2010
Within the framework of the Project “Institutional Development Cooperation between the Swedish NAO and the CCG”, a seminar held in the Chamber of Control of Georgia. The main objectives of the meeting between the partners were to introduce and test the third step of the audit process and manual, to review the conclusions delivered from four pilot audits conducted by the CCG and develop a knowledge sharing system as well as to agree on further work including preliminary activities for the next coming visit.
The Swedish NAO sub-project group was represented by Mr. Lars Nordstrand, Audit Director,Team Leader, Ms. Anna Lagerkvist, Audit Director, Ms. Karin Upplander Ekman, Audit Director and Mr. Kameran Khudur, Deputy Director, Department of International Development Cooperation
Seminar on Performance Audit
3-7 May, 2010
As stated in the Memorandum of Understanding, Swedish NAO provides support to the CCG in the development of general orientations of the concept of performance audit and enhancement of its knowledge at the management level. The purpose of the above seminars was to identify 4 audit problems and to start the development of a work plan.
Swedish NAO was represented by Rutger Banefelt, Deputy Director of Audit, Göran Arnell, Audit Director, International Secretariat, Isak Reichel, Audit Director, Kameran Khudur, Deputy Director, Department of International Development Cooperation. During the seminars the framework of future workshops on “Performance Audit” were outlined that will take place in autumn 2010 and spring 2011.
Seminar on “Financial Audit: performance of pilot audit”
12-15 April 2010
The main purpose of the seminar was to establish that CCG has the capacity and necessary skills to plan, perform and report audit operations corresponding to the requirement of the internationally set standards. The first phase of the pilot audit has been conducted by the CCG in accordance with the rules and methodologies. It is expected to be analyzed by the Swedish NAO representatives and the gaps between the intended and existing state will be identified.
Seminar on the “Internal and External Communications”
22-25 March 2010
Within the framework of the signed project a seminar on the communication strategy has been delivered by the SNAO sub-project team. The main topic of the presentation was the identification of the gap between the intended and existing situation, internal communications and the impact of external audit operations.
