Agreement for Capacity Building in IT Audit between the Romanian Court of Accounts (RCoA) and the Turkish Court of Accounts (TCA)

Background of the Capacity Building Agreement 

The capacity building agreement relies upon the Memorandum of Understanding between the Romanian Court of Accounts (RCoA) and the Turkish Court of Accounts (TCA), dated 13.05.2015.  Within the scope of the MoU, TCA will conduct a Capacity Building in IT Audit in the RCoA.

The capacity building agreement was signed between the two SAIs on 17 February 2021 with the participation of Seyit Ahmet BAŞ, President of the Turkish Court of Accounts (TCA) and Mihai BUSUIOC, President of the Romanian Court of Accounts (RCoA).

Objectives and Scope of the Capacity Building

The objective of the Capacity Building is to help improve IT audit capacity of the RCoA by assessing the current state of IT audit practice within the RCoA in audit methodologies, providing IT audit training, reviewing and updating checklists for IT and IT audit reporting format. Within the capacity building activities, the following areas covered:

1. IT audit trainings:  The TCA took the responsibility of providing IT audit trainings for the RCoA auditors. The trainings were aimed to strengthen the IT audit capacity of the RCoA and to provide IT audit knowledge the RCoA auditors. In this context, after providing detailed information on theoretical background of IT audit, standards and frameworks, the practical experience of the Turkish Court of Accounts (TCA) shared. There were also case studies for the trainees.
2. Reviewing and updating checklists for IT audit: The TCA prepared an IT audit checklist for the RCoA, which includes 131 detailed questions in 6 main audit areas.
3. Reviewing and updating IT audit reporting format: The TCA reviewed and updated the IT audit-reporting format according to the IT standards and the frameworks.

Expected Results

The Capacity Building work resulted in a Capacity Building Report, which presents the key developments and suggestions for improvement of the IT audit function of the RCoA.

What Has Been Done?

Activities envisaged within the agreement were carried between March 22-May 31, 2021.

The COVID-19 pandemic has led to difficulties in international travels. Due to this situation, several video conferences were held with RCoA for discussing the agreement and evaluations of the current situation of the IT audit function of the RCoA.

In the end of March, 2-week IT audit training delivered online to the RCoA auditors. In April, IT audit checklists and IT audit reporting format were reviewed and updated. After all work was done, the final report prepared in the end of May.

http://www.rcc.ro/ArticolEN.aspx?den=18/02/2021%2011:09:30vz0ii

Agreement Timetable

Activity	Date
IT audit training	22 March-02 April 2021
Reviewing and updating checklist for IT audit	05 April-23 April 2021
Reviewing and updating IT audit reporting format	26 April-21 May 2021
Submission of the final report to the RCoA	31 May 2021