THE AUDIT CHAMBER’S INTERNATIONAL COOPERATION
Audit Chamber is a member of International, European and Asian organizations of Supreme Audit Institutions (external public audit): INTOSAI, EUROSAI, ASOSAI.
Within the framework of INTOSAI, EUROSAI, ASOSAI, the Chamber closely cooperates with supreme audit institutions of a number of countries. Since the establishment of the Chamber, memoranda of bilateral cooperation has been signed with SAIs of Russian Federation, People’s Republic of China, the Federal Republic of Germany, the Kingdom of the Netherlands, France, United Arab Emirates, Georgia, Belarus, Poland, Latvia, Bulgaria, Moldova and several other countries. A joint cooperation project with the SAI of Sweden have been initiated in 2019.
Since 2018 a bilateral cooperation framework between the SAI of Armenia and the SAI of the United States of America (GAO) has been set up. In 2020, a 3-year project "Technical Assistance to the Audit Chamber of the Republic of Armenia” collaborative activity was launched by GAO/USAID.
The Audit Chamber closely cooperates with such international organizations as the World Bank, the EU Delegation to Armenia, the German Corporation for International Cooperation (GIZ), the United States Agency for International Development (USAID), EU/OECD SIGMA joint initiative.
PARTICIPATION IN INTERNATIONAL PROFESSIONAL PLATFORMS
COOPERATION WITH INTOSAI
INTOSAI (International Organization of Supreme Audit Institutions) is an independent international organization of supreme audit institutions. It was created in 1953 and is a professional platform for strengthening the area of public sector auditing, professional development of supreme audit institutions as well as exchange of knowledge and best practices. The organization has special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. With the aim of meeting the universal objectives of INTOSAI,regional organizations of SAIs have been founded. In order to meet common objectives the organization has instituted working groups, task forces and subcommittees which organize regular meetings and other informational events.
A congress of INTOSAI called INCOSAI is being held triennially.
The INTOSAI unites 195 Member SAIs, 5 Associate Members and 1 Affiliate Member. The Audit Chamber of the Republic of Armenia (formerly Chamber of Control) has been a member of the organization since 1998.
In order to get professional assistance and counselling the Audit Chamber frequently cooperates INTOSAI Development Initiative (IDI).
As a member of the international family of SAIs the International Standards of Supreme Audit Institutions (ISSAI) approved by the Audit Chamber are a priority:
⇒Lima Declaration (1977) - ISSAI-P 1
⇒Mexico Declaration (2007թ.) - ISSAI-P 10
⇒The other international standards of SAIs (see the Standards chapter).
THE AUDIT CHAMBER IS A MEMBER OF:
⇒INTOSAI WGEA – Working Group on Environmental Auditing,
⇒INTOSAI WGSDG-KSDI – Working Group on SDGs and Key Sustainable Development Indicators (formerly Key National Indicators),
⇒INTOSAI WGPPA – Working Group on Public Procurement Audit.
COOPERATION WITH EUROSAI
The EUROSAI is an INTOSAI regional organization which was established in 1990 and has membership standing at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors). The Audit Chamber has been a member of EUROSAI since 2000. The objectives of the Organisation are to promote professional cooperation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit and to work towards the harmonisation of terminology in the field of public audit.
THE AUDIT CHAMBER IS A MEMBER OF:
⇒EUROSAI WGEA – Working Group on Environmental Auditing,
⇒EUROSAI ITWG – Working Group on Information Technologies,
⇒EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.
COOPERATION WITH ASOSAI
The ASOSAI is an INTOSAI regional organization which was established in 1979 and unites 47 SAIs. The organization holds the exchange of experiences, providing facilities for training and continuing education for staff and improving audit quality and performance. The Audit Chamber has been a member of this organization which unites the supreme audit instances of the Asian region since 2007.
COOPERATIVE AUDITS WITH SAIS OF EAEU COUNTRIES
The collaboration among SAIs of EAEU countries (Armenia, Russian Federation, Belarus, Kazakhstan, Kyrgyzstan) has deepened even more due to cooperative audits. The latter has simplified the exchange of knowledge and information, capacity development and best practices’ exploration.
The Audit Chamber delegation annually partakes in two cooperative audit activities carried by the EAEU member states’ SAIs, as prescribed by the Agreement “On Eurasian Economic Union”, on the following topics:
⇒EAEU import tax (other equivalent taxes, tolls and levies) sums’ adding-on and distribution, transfer of those to budgets as income,
⇒Formulation, management and disposal of budgetary funds, usage of property and other assets in EAEU bodies,
The cooperative audits within the framework EAEU have a continuous manner.
COOPERATION WITH THE SUPREME AUDIT INSTITUTIONS OF CIS MEMBER STATES
The interactions with the supreme audit institutions of CIS member states are conducted within the framework the Council of the Heads of SAI of CIS member states, a member of which the Audit Chamber hs been since 2000.
The Audit Chamber has signed cooperation agreements with the SAIs of Russian Federation,, Ukraine, the Republic of Belarus. Cooperative audits are carried out together with Accounts Chamber of Russian Federation, which, as agreed, have a regular manner.
The Meeting of the Council of the Heads of SAI of CIS member states is held every year. In the course of the year meetings of professional groups adjunct to the Council are held as well.