Project Group Benefits and Methodologies of Real time Audit
Organized by the Court of Accounts of Italy (Corte dei Conti) as Chair of the “Project Group on Benefits and Methodologies of Real time Audit” and Romania (Curtea de Conturi) as Host Country, the third meeting of the Project Group operating under EUROSAI Strategic Objective 1: Supporting effective, innovative and relevant audits by promoting and facilitating professional cooperation was held in Bucharest on 5 and 6 June 2025. Representatives of 19 Supreme Audit Institutions (SAIs) from the European Union and across Europe, as well as representatives of the State Audit Office attended the meeting.
The participants were addressed by Mr Busuioc, President of the Romanian Court of Accounts, and the working part of the meeting was chaired by Mr Orefice, Italian Court of Accounts. During the meeting, a draft document (non-paper) was discussed, which represents the basis for the exchange of ideas and proposals on the methodology of real-time audit, i.e. an audit characterized by timeliness, rapid response and conciseness. The aim of the document is to identify a set of common principles and characteristics based on the results of a survey on the advantages and methodologies of real-time audit conducted in EUROSAI countries during 2024, and after partial amendments to the text, the document was accepted by all SAI representatives present. The aforementioned document represents the basis for further steps in the work of the Project Group, namely for the establishment of a common methodology for real-time audit and for the possible implementation of joint or parallel audits within the framework of EUROSAI. In the second part of the meeting, a series of presentations were held on topics closely related to the methodologies that characterize the implementation of real-time audits. SAO Croatia held a presentation "Guidelines for conducting audits using an agile approach“. The activities and results of this Project Group aim to encourage SAIs not only to adopt real-time auditing but also to explore ways in which this methodology can be adapted to their specific contexts and needs. In this way, EUROSAI as an organization has positioned itself as a leader in innovation in public audit, developing new tools and approaches needed to face current and future challenges.
The participants were addressed by Mr Busuioc, President of the Romanian Court of Accounts, and the working part of the meeting was chaired by Mr Orefice, Italian Court of Accounts. During the meeting, a draft document (non-paper) was discussed, which represents the basis for the exchange of ideas and proposals on the methodology of real-time audit, i.e. an audit characterized by timeliness, rapid response and conciseness. The aim of the document is to identify a set of common principles and characteristics based on the results of a survey on the advantages and methodologies of real-time audit conducted in EUROSAI countries during 2024, and after partial amendments to the text, the document was accepted by all SAI representatives present. The aforementioned document represents the basis for further steps in the work of the Project Group, namely for the establishment of a common methodology for real-time audit and for the possible implementation of joint or parallel audits within the framework of EUROSAI. In the second part of the meeting, a series of presentations were held on topics closely related to the methodologies that characterize the implementation of real-time audits. SAO Croatia held a presentation "Guidelines for conducting audits using an agile approach“. The activities and results of this Project Group aim to encourage SAIs not only to adopt real-time auditing but also to explore ways in which this methodology can be adapted to their specific contexts and needs. In this way, EUROSAI as an organization has positioned itself as a leader in innovation in public audit, developing new tools and approaches needed to face current and future challenges.
