EU4PFM strengthened audit documentation practices of the ACU through training on working papers and audit trail

The latest module of the EU4PFM-supported Compliance Audit training took place with a focus on one of the most critical aspects of professional auditing – documenting audit work. The session, titled “Process documentation audit work. Why we need working papers and how to ensure an ‘audit trail’,” brought together the sixth group of the Accounting Chamber’s audit staff.

Over the course of the training, participants developed skills to design and use effective audit programs and checklists, ensuring consistency and efficiency in audit work documentation. They also learned best practices for preparing and maintaining working papers that clearly demonstrate how audit evidence is gathered, assessed, and used to support findings.

Particular attention was given to creating a reliable audit trail that strengthens transparency, accountability, and compliance in line either international auditing standards. The training further equipped auditors with practical techniques for presenting evidence and audit conclusions in a structured, well-documented way.

Through this module, EU4PFM continued to support the Accounting Chamber in embedding modern methodologies and practices that enhance audit quality and promote trust in public financial oversight.