Study visit of Moldavian experts from AIPA (Paying Agency) and the Ministry of Agriculture25.11.2013
During a two day visit in Austria (19 and 20 November 2013), the Deputy Director Mr Nicolae Ciubuc from AIPA, experts from different departments from AIPA and experts from the Moldavian Ministry of Agriculture received a practical training in the field of internal audit and the financial control system.
The main topic of the visit was dedicated to the structure, tasks and activities of the internal audit service in the Austrian Paying Agency AMA and the Certifying Body in the Federal Ministry of Agriculture, Forestry, Environment and Water Management.
On the first day the experts got a general overview of the tasks and main activities of the Certifying Body within the Ministry and its interconnection to AMA. This unit is responsible for all EU financial control related matters and the treatment of irregularities. The audit expert presented the issues related to the control activities, the procedures for payment, accounting and debts. Furthermore monitoring and control activities were explained in detail.
During the afternoon the electronic archive of AMA including detailed information of all its functions was presented.
The whole second day was dedicated to present the tasks and activities of the internal audit in the Paying Agency and it’s International Professional Practices Framework (IIA). Moreover the AMA expert presented the general requirements including regulations and guidelines for setting up an internal audit department as well as the audit planning, execution of audits and trainings.
Experts from AMA, AIPA and the
Ministry of Agriculture
Experts from Moldavia