EU4PFM advances audit capacity of the Accounting Chamber through training on audit subject and IT environment

As part of its consistent support for the professional development of the Accounting Chamber’s audit staff, EU4PFM Component 5 conducted a new round of training on July 15–17. This time, the sessions focused on deepening auditors’ understanding of the audit subject and the role of the IT environment in value-adding compliance audits.

The training, titled “Understanding the Audit Subject as a Basis for a Value-Adding Audit. Assessing the IT Environment,” brought together six groups of compliance auditors over three days.

Participants explored how a well-defined and clearly understood audit subject forms the foundation for effective audit planning and execution. They learned to identify the key characteristics of audit subjects that impact their scope, relevance, and potential to generate meaningful findings.

A practical component of the training introduced techniques for analysing and documenting the audit subject using real-world examples. Particular attention was given to the role of IT systems in organisational processes, including how to assess the IT environment, identify critical systems and controls, and evaluate their influence on audit risk.

The sessions demonstrated how a comprehensive understanding of the audit subject, including its technological context, leads to deeper, more insightful conclusions and recommendations that add real value for stakeholders. By integrating modern approaches into audit methodology, EU4PFM continues to support the Accounting Chamber in aligning its practices with international standards and strengthening its role in public financial oversight.