Peer Review of the SAI of Azerbaijan by the TCA

The Turkish Court of Accounts (TCA) carried out a peer review of the Chamber of Accounts of the Republic of Azerbaijan (CoA) in January and February 2021 upon request of the CoA.

The peer review was conducted to assess the adoption level of policy documents and audit practices of the CoA to the professional standards.

The TCA concluded that the policy documents of the CoA are in accordance with the international audit standards to a great extent despite the fact that there are some areas that should be strengthened in audit practices.  The TCA also made several recommendations regarding the rooms that need improvement, prepared an action plan and did SWOT Analysis.