Trainings organized by ARABOSAI

• Workshop on the fight against corruption in the environmental area, organized from December 4^th to 18^th, 2015 in Morocco

Mr. Khier BENAISSA, senior auditor in the 1^st Chamber, Houria LADRAA, auditor in the 2^nd Chamber and Mr. Abdelghafour GRAZEM, auditor in the 8^th Chamber, took part in a training cycle organized by ARABOSAI in Morocco from December 4th to 18th ,2015 in Morocco on the theme of « fighting against fraud and corruption in environmental issues. The cycle program focused on:

– The general framework for fighting fraud and corruption in the management of natural resources and the environment;

– Environmental issues and related risks;

– Fraudulent practices and their impact on the environment;

– Fraud risk assessment;

– Fraud control and detection procedure;

– Difficulties encountered by SAIs in the fight against fraud.

• Formation meeting on «Modern internal control models (COSO-COCO)» from November 6^th to 11^th, 2016

In collaboration with the Arab Organization of Supreme Audit Institutions (ARABOSAI) the Algerian Court of Auditors organized from November 6^th  to 11^th,  2016 at Aurassi Hotel, a formation meeting on «Modern internal control models (COSO-COCO)».

In addition to the audit professionals of the Algerian Court of Auditors, those of the Supreme Audit Institutions of the Kingdoms of Saudi Arabia, Morocco, Emirates, of Kuwait and Qatar, Sultanate of Oman, Republics of Iraq, Egypt, Syria, Tunisia and the State of Palestine.

This meeting, part of ARABOSAI’s training and scientific research program of 2016, was inaugurated by Mr. Abdelkader BENMAROUF President of the Court of Auditors in the presence of the institution’s management. Through his opening statement, he stressed that the theme chosen is of particular importance, which explains the growing interest of specialized international organizations in the implementation of modern evaluable internal control systems. This dynamic has led to the emergence of specific frameworks in this area. This is the case of COSO, which is an American internal control framework defined by the« Committee of Sponsoring Organizations» and its Canadian equivalent called COCO (Control – Criteria of Control).

During this specialized cycle, the participants had to become familiar with the advantages and to discuss in depth the following themes:

– The COSO and COCO reference framework;

– INTOSAI guidance on Guidelines for Internal Control Standards  for the public sector(ISSAI GOV 9100);

– INTOSAI Guidance for Good Governance (Risk Management,  (ISSAI GOV 9130).

As for each delegation has been mentioned to present and share their national experience in the area of internal control and its assessment.

At the end of this formation meeting, certificates were granted by the President of the Court of Auditors to all the participants.

Training organized by iCISA in India

Training in «performance audit» organized from November 2^nd to 27^th, 2015 organized at iCISA in India:

1. Hani AMROU judge, 2^nd class auditor working at the level of the 4^th Chamber followed a training cycle organized by the iCISA (International Center for Information Systems and Audit) during the period from November 2nd to 27th, 2015 on the performance audit.

– The training was focused on the following aspects:

The development of the performance audit;

– Strategic planning and risk assessment;

– Data analysis in performance audit;

– ISSAI guidelines for performance audit of social projects;

– Performance audit and public policy assessment at the level of several sectors: childhood, rural development, public-private partnership, role of the media …

Training on the« reception of control and control support officers in French financial jurisdictions» from 11^th to 22^nd January 2016

Mr. Mohamed HANAFI, senior adviser in the 4^th Chamber, participated in a training session on « reception of control and control support officers in French financial jurisdictions», organized by the French Court of Auditors from January 11^thto 22, 2016.

Since 2012, this session for new control officers was opened, in particular, to the control officers of SAIs of AISCUF (association of SAIs having in common the use of French). A rich and varied program of presentations was provided by 68 participants.

The themes developed are: the financial jurisdictions, the role of the Public Ministry, the Registry, the activities of the public reporting and programs department, the code of ethics and professional standards, the relations between the Court of Auditors and the Parliament, the Budget and finance disciplinary Chamber and the CRTC, jurisdictional control, management audit, presentations of SAIs guests.