The Ministry of Finance, in partnership with the Centre of Excellence in Finance (CEF) from Slovenia, is implementing the regional project EAPS Moldova – Empowered Accountants and Auditors for Accountable Public Sector, officially launched in Moldova at the beginning of 2025. The project, running from 2025 to 2027, aims to ensure the sustainability of the training and certification program in internal audit in the public sector, contributing to increased accountability and transparency in public institutions.
In the Republic of Moldova, project activities are coordinated and implemented by a multidisciplinary team of 15 international experts who are contributing to the revision of training materials for six advanced modules: performance audit, IT audit, financial audit, sampling, data collection and analysis techniques and methods, and internal audit advisory activity.
Each module is supported by a mixed working group collaborating to review and update the study materials, teaching methods, and knowledge assessment tests to align them with international best practices and current professional requirements.
The initial phase of the project included in-depth consultations to understand the strengths and gaps of the national certification program. Based on these consultations, the CEF expert teams formulated improvement proposals that are to be discussed and validated by national trainers and the Ministry of Finance. The final versions of the modules will also include an expanded test database for all training modules.
In parallel with content updates, the project also focuses on developing the capacities of local trainers through "training of trainers" sessions, study visits to countries with consolidated certification programs, job-shadowing activities, and participation in regional networks of tutors and experts in auditing and accounting.
All these efforts respond to the need to professionalize and strengthen the internal audit function in Moldova’s public institutions, where around 130 internal auditors are currently active, of whom 70 hold a recognized professional certification. Thus, the project contributes to the implementation of Moldova's commitments under the EU Association Agreement, as well as to the recommendations of the PEFA (Public Expenditure and Financial Accountability) and SIGMA (Support for Improvement in Governance and Management) reports regarding the capacity and effectiveness of internal audit in the public sector.
The Ministry of Finance expresses its appreciation for the support provided by CEF in the process of developing institutional capacities. The continuous training of auditors and accountants in the public sector is a key condition for the modernization of the public financial system and for strengthening institutional accountability.
The project is funded by the Ministry of Foreign and European Affairs of the Republic of Slovenia, with expert contributions from OECD SIGMA, the Ministry of Finance of Romania, and the Ministry of Finance of Latvia.
