In 2023, the Audit Chamber of the Republic of Armenia operated on the basis of a three-part activity plan approved in accordance with legal regulations: The Chairman of the Audit Chamber Atom Janjughazyan said this at the sitting of the NA Standing Committee on Financial-Credit and Budgetary Affairs on June 3.
The Chairman of the Audit Chamber informed that 40 audits were carried out in ten state bodies in order to form a conclusion on the implementation of the 2022 state budget. “In all respects, the performance indicators of the 2022 state budget reflected the real picture,” Atom Janjughazyan said.
Audits were carried out on selected topics based on risk methodology. According to the rapporteur, 12 audits were completed during 2023, 7 of which were executive.
Atom Janjughazyan informed that the results of all the audits were summarized in the current conclusions: They were presented to the Parliament, the Government and the audited bodies.
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According to the rapporteur, the other part of the activities of the Audit Chamber’s programme refers to internal processes and international cooperation.
It was noted that the Audit Chamber has one obligation in the context of international cooperation. The EEU Agreement stipulates that the highest audit bodies of the member countries must participate in the implementation of joint control mechanisms. According to Atom Janjughazyan, as a result of the participation, conclusions and opinions were formed, which were presented to the highest body of the EEU.
In 2023, the structure of the Audit Chamber was revised. Instead of the 10 existing structural subdivisions, six structural subdivisions and one new accounting division were formed. The list of positions was also changed.
The rapporteur referred to the priorities of the mid-term report approved and published by the Audit Chamber in 2023. Touching upon the implementation of the 2023 strategy measures, Atom Janjughazyan mentioned that 4 main goals have been formed: improvement of the legal framework, improvement of the influence of audit, modernization of professional abilities and audit skills, and strengthening of communication and cooperation channels.
The Chairman of the Audit Chamber of the Republic of Armenia answered the MPs’ questions.
The Committee took note of the submitted report.
National Assembly of the Republic of Armenia
