EU4PFM experts have developed a large-scale testing project for auditors
The Accounting Chamber has initiated an internal selection process for state auditor positions, in accordance with the updated provisions of the Law “On the Accounting Chamber.” In the first phase of testing, nearly 300 candidates participated, and the results are currently under review.
The selection process includes a written test to evaluate candidates’ professional knowledge against the required qualifications, followed by an interview with the competition commission to assess their competencies.
The tests, among other things, are intended to confirm the auditors’ knowledge of INTOSAI standards and the ability to apply these standards in practice. The testing will also help the Accounting Chamber to meet the requirements of the new law “On the Accounting Chamber”, and civil servants should be replaced by state auditors of the appropriate ranks.
The EU4PFM project has prepared materials for testing three levels:
• First-year auditors (Rank 6/5)
• Third-year auditors (Rank 5/4)
• Audit team leaders (Rank 3)
An additional test has been developed for each level to confirm knowledge of IT auditing.
EU4PFM experts have done a lot of work, developing separate tests for each rank for each type of audit: financial audit, compliance audit and performance audit.
For each type of audit, the test is offered in two versions: Option A and Option B. Each version of the test consists of two or three parts, depending on the assessment, and includes several types of tasks: multiple-choice questions, open-ended questions and case studies.
The EU4PFM project experts suggested that the Accounting Chamber use the Moodle learning platform for testing, and also developed detailed instructions on the entire process, starting from organizational issues and ending with detailed instructions for evaluating answers to open-ended questions.
The EU4PFM project will continue to provide comprehensive support to the Accounting Chamber in the implementation of international standards.
