A two‑day seminar convened 30 public auditors from the Tunisian General Financial Control with the aim at enhancing institutional capacity for preventing, detecting, and addressing corruption through the practical application of risk‑based auditing methodology. The programme combined Council of Europe’s expert-led presentations, practical case studies, and interactive exercises. Participants explored the application of risk mapping, impact and probability scoring, data‑driven risk assessment, and risk‑based audit planning. The sessions translated these concepts into concrete audit procedures and reporting practices aligned with international standards and practices.
Auditing in public institutions is acknowledged as a critical tool in supporting the prevention and fight against corruption. The seminar focused on how corruption risks materialise across various public sector processes, providing auditors with frameworks to identify, assess, and prioritise areas where breaches of integrity are most probable and consequential. Council of Europe experts explained and exchanged with participants on corruption typologies, stakeholder contributions to risk identification, quantitative and qualitative scoring methods, and the development of risk‑based audit plans. Practical exercises enabled participants to apply these tools to concrete audit scenarios, in line with strategic, operational and compliance objectives.
Key messages of the event included the importance of adopting a risk‑based approach to optimise limited audit resources, targeting attention on higher-risk areas to maximise impact. Moving away from broad, checklist-based reviews towards targeted and data-informed procedures is expected to yield stronger evidence and more actionable recommendations. Participants exchanged views on challenges such as establishing clear scoring criteria, ensuring robust governance frameworks, securing stakeholder engagement, and linking risk assessments to effective corrective actions and enforcement measures.
Furthermore, the seminar provided an important platform for the General Financial Control to present ongoing work to embed risk‑based approaches into its audit practice, such as the drafting of a risk‑based audit guide, and the auditing donor‑funded and other high‑risk projects.
This activity was organised within the framework of the Council of Europe’s Neighbourhood Partnership with Tunisia 2022–2025 by the joint European Union and Council of Europe project on Improving Economic Governance for Anti-Corruption in Tunisia (AGELA), co-financed by both organisations and implemented by the Council of Europe.
