NAO upgrades its work methodology on performance audits and IT audits

– NAO published the Guideline on Performance Audit Strategic Planning and the IT Audit Manual

The National Audit Office has, for the first time, prepared and published two important guidelines on the audit work, aiming at the assurance of quality in the performance audits and IT systems audits. The Guideline on Performance Audit Strategic Planning outlines the strategic performance audit planning process, by presenting clear instructions on how the NAO will focus its audit resources on key areas that need to be brought to the Assembly’ attention and are in the citizens’ interest; ensure consistency in the planning of performance audit topics; as well as serve as a basis for a well-structured strategic planning process in the selection of risk-based topics. This document was developed in cooperation with KPMG and with the support of the USAID-funded TEAM project.

The IT Audit Guideline includes an overview of new areas in IT auditing, and aims to provide IT auditors with detailed guidance on various areas of IT auditing as well as instruct them on how to plan audits step by step. The manual includes a summary of the IT auditing definition, the mandate of Supreme Audit Institutions (ISAs), and the purpose and objectives of IT auditors. It also explains the general IT controls and application controls as well as the relationship between them

The IT Audit Manual is a product of the EUROSAI Information Technology Working Groups (WGITA) as well as the INTOSAI Development Initiative (IDI) for setting the rules and standards of Information Technology Audit.

The Auditor General, Vlora Spanca, extended her acknowledgment to the NAO employees for their tireless work in conducting information technology audits and the Supreme State Audit of Albania for the excellent cooperation with the National Audit Office of Kosovo in the IT audit area.

“Taking into consideration their importance, the National Audit Office has strengthened information systems audits by introducing this manual and professionally developing the human capacities. In addition to professional development, the NAO has carried out a number of IT audits, as a combination of performance and financial audits and now as separate audits of information systems”, stated Spanca. She also added that, in the Strategic Plan 2022 -2025, NAO has given priority to the development and further increase of capacities in IT audits.

Mrs. Spanca said that these document shall be useful to the staff to carry out qualitative audits leading to increased economy, efficiency and effectiveness in public institutions and to enhanced reliance on the IT systems used in the public sector.