The benefits of cooperative audits are multiple, in particular for the opportunity for professional development of auditors through peer-to-peer activities, exchange of knowledge, experience and good practice with partner SAIs.
Croatia, Macedonia and Hungary are countries where tourism is a major economic sector, and they all have adopted strategic documents related to further tourism development. SAIs of these three countries signed agreements on mutual cooperation and carried out a coordinated audit titled “Efficiency of measures/activities determined by strategic documents/programs for tourism development”. The agreements are based on the principles of ISSAI 5800, “Guide for cooperative audit programs between Supreme Audit Institutions—Exposure Draft”, and INTOSAI Tips and Examples for Cooperative Audits. The audit approach was consistent with the International Standards of Supreme Audit Institutions (ISSAI) and the national audit standards and guidelines.
During 2015, the three audit teams held three working meetings in Zagreb and Skopje. The participating SAIs developed a framework of audit areas to be addressed in each national audit. Common audit areas and corresponding audit questions were identified: legal, strategic and institutional framework for tourism development; implementation of strategic measures and other activities defined in strategic documents/programs for the development of tourism; monitoring and reporting on the achievement of strategic objectives and the impact of measures taken; and the implementation of bilateral agreements between the governments. The national audit approaches, including audit criteria, methodology, quality control and publication of national results, were carried out in accordance with the countries’ standard procedures. The three SAIs exchanged completed matrix/audit programs and prepared a summary of the national reports.
The Joint Report on the cooperative audit reflects the results of the national audits. The report was officially signed by the heads of the participating SAIs February 2016 in Budapest. It is published and printed in Croatian, Macedonian, Hungarian and English. Electronic versions of the report are also available on the SAIs websites: