Aiming to ensure adequate professional skills and competences for state auditors, the State Audit Office organized a workshop in the field of financial auditing from October 13 to October 17, 2025, which is in line with the implementation of the strategic priorities and objectives set out in the Strategic Development Plan of the State Audit Office for the period 2023–2027, the International Standards of INTOSAI (especially ISSAI 150 – Auditor Competence, which requires “provision of guidance for professional development” in support of a lifelong learning culture), as well as the Annual Plan for Continuous Professional Development for 2025.
Forty-three state auditors participated in the workshop. The training materials and practical sessions were prepared and delivered by Mr. John Lammerding, an international expert from the Kingdom of the Netherlands.
The workshop covered a wide range of topics in the field of financial auditing, including:
- Fundamentals of auditing
- Fundamentals of internal control
- Audit approach
- Materiality
- Audit tools and techniques
- Types of risks and their assessment
- Planning, execution, and reporting on the audit
- Audit opinion
- Numerous practical exercises
The participants in the workshop took the opportunity to engage in interactive discussions with the international expert, ask numerous questions, and receive a Certificate of Participation.
This activity is part of the State Audit Office’s wider initiatives to continuously invest in the development of auditors’ knowledge and skills, with the aim of creating an institution that learns and evolves continuously.
This also reflects the message conveyed in the Annual Report on the Work of the State Audit Office for 2024, where the Auditor General emphasizes that investing in human resources is our guiding principle, as it is an investment that always pays off—for the institution, for the state, and most importantly, for the citizens.
