On 18–19 February 2026, the State Audit Office hosted a two-day training titled “Forensic Approach and Fraud Risk Identification,” organized as part of the EU-funded project “Support for the Implementation of the Public Financial Management Reform Programme 2024–2027.”
At a time when financial flows are becoming increasingly complex and the risk of abuse ever more sophisticated, forensic auditing has become an essential tool for timely detection of “red flags,” systematic data analysis, and the establishment of a solid evidentiary basis.
“Forensic auditing is more than a methodology; it is a proactive approach to identifying and managing risks. By strengthening its forensic capacities, the State Audit Office reinforces its focus on transparency, accountability, and the timely protection of the public interest,” emphasized Auditor General Mr. Maksim Acevski.
As part of the training under the mentorship of expert Evangelia Dimitroulia, participants covered topics such as fraud typologies and risk indicators, misuse of funds, and manipulation of financial statements, as well as methodologies for assessing and prioritizing risks. Special emphasis was placed on data analysis, evidence management, and the structuring and reporting of forensic engagements to produce clear, well-reasoned, and evidence-backed conclusions.
Through case studies and practical exercises, participants enhanced their analytical skills and professional skepticism, thereby strengthening the State Audit Office’s institutional capacities.
This activity represents an important step in strengthening the State Audit Office’s institutional capacity to timely identify, assess, and address fraud risks in the public sector.
