International Collaboration Yields Methodology Workshop for TANTANA in Oslo

Since 2020, the INTOSAI Development Initiative (IDI) has been leading the TANTANA project, which means “good governance” in Malagasy and forms the following acronym in English: “Transparency & AccouNtability Through Audit of National Accounts”.

This project to support Madagascar’s Court of Accounts, funded by USAID, relies on the active collaboration of three SAIs: the Moroccan Court of Accounts, the Office of the Auditor General of Norway (OAG) and the French Cour des comptes.

In this context, a technical workshop was held in Oslo from September 5 to 15, 2023, with the presence of Eduardo Ruiz Garcia, IDI senior manager, responsible for the TANTANA project, and Nils Vösgen, IDI manager, long-term resident advisor on site in Antananarivo. The workshop focused on a number of areas: audit tools (documentation, audit matrix, interviews), evidence-gathering techniques, risk assessment and internal control.

The French Court of Accounts presented a number of modules, including interviewing, control testing, sampling techniques and risk analysis. This dynamic presentation, made by Christophe Kulpmann, auditor in a French Regional Chamber of Accounts, was interspersed with a number of case studies designed and adapted to the needs of the participants, providing the opportunity for exchanges and feedback.

This rich and varied workshop enabled the delegation of Madagascan magistrates to strengthen their auditing skills, through presentations of auditing techniques and professional practices. Further workshops are already planned for next year.