COCA Technical Cooperation and Bilateral Relationships

COCA realized since beginning its audit work campaign, for the importance of extending the cooperation bridges and professional bilateral relationships in enhancing the institutional building of COCA through benefiting from the experiences and practices of the other sister SAI’s...This is in addition to make a good use of available resources and possibilities of the international donor agencies aiming at enhancing financial accountability and transparency and good governance in developing countries, like ours. On the other hand, COCA has attracted the attention of the international donor agencies and support to enhance its institutional capabilities as a supreme audit institution constituting fundamental element to enhance good governance systems for its significant impact on the government units and / entities including those receipts of supports subject to audit to ensure that public resources and funds are adequately safe guarded, utilized and managed with due regard to economy efficiency and effectiveness. Therefore, COCA has entered into numerous partnerships and cooperation with a number of donor international agencies such as:

1. UNDP
2. Netherlands Government
3. Netherlands Court of Audit (NCA)
4. German Government through (DSE)
5. Technical Cooperation Project (GTZ-COCA)
6. World Bank (WB)
7. Canadian International Development Agency in cooperation with Canadian Comprehensive Auditing Foundation and the Office of the Auditor General of Canada and,
8. Government Accountability Office of the USA.

The outcomes of these cooperation and partnerships were training a number of COCA staff in all fields of audit works and thereby benefit of the experiences and the best practices of well-performing sister SAIs. In addition to that developing audit methodologies, procedures, regulations and internal systems for COCA that reflect on COCA performance audit positively, through which COCA gained a good reputation and as a result of the trust and respect given due to its audit works and outcomes. These outcomes come in different forms. They could be in forms of individual or periodical reports. They are characterized as precise, comprehensive, objective and neutral outcomes.
In the meantime, COCA is currently involved with a number of targeted technical cooperation activities to enhance its institutional capabilities and to develop its audit work to cope with continuous development of the profession. COCA is conducting these activities through the technical support provided by the Governments of Germany, France and United States of America. In the meantime, COCA is still looking for additional resources to fulfill its ever-growing needs to confront the challenges that COCA faces in its audit works to achieve its legal objectives …Accounting and audit profession is one of the ever-evolving and developed professions to cope with the development of the Government Public Finance Management including safe-guard of its resources.
Current Technical Cooperation Projects:

1. Technical Support Yemeni- German Project (GTZ- COCA):
   Project name: Strengthening of the Central Organization for Control and Auditing.
   Project duration: March 2007- January 2010
   Project Objectives:
   1. The organizational structure and procedures in priority areas of COCA are improved.
   2. Techniques and procedures of auditing in priority areas are improved and more efficient.
   3. The COCA branches are prepared to fulfill their tasks in line with the decentralization process.
   4. COCA does not only fulfill its tasks in the field of auditing and control systems in public financial management.
   Project activities:
   • Internal Tasks:
     1. Audit the Manual and Guidelines (Update and simplify the COCA –Audit manual and guidelines and improve their application)
     2. COCA Law (Assist in the amendment of the COCA law with the view of strengthening its independency and developing its mandate)
     3. COCA Outputs (Improvement of the outputs of COCA according to the "Auditing quality Management System- AQMS"
     4. Training (Enhancing the qualification of COCA staff, particularly in the intervention areas of the project)
   • External Tasks:
     1. Internal Audit (Assist COCA to fulfill its role in improving the internal audit in the public institution)
     2. COCA Network Building (Improving interaction with major relevant institutions with regard to controlling and auditing public finance)
2. Technical Yemeni- French Project: Project Name: Strengthening Democratic Governance and Security in Yemen Program(GDS)
   COCA Component 2: Improvement of the achievements of control and audit processes of public finances.
   Project duration: May 2003- April 2010
   Project Objectives:
   1. Development and enhancement of COCA audit standards and methodologies
   2. Enhancement of the branches' capacities
   3. Reinforcement the competencies in performance audit
   4. development of the methods of human resources organization
   5. Reinforcement the judiciary capacities and the cooperation with justice.
   Project Components:
   1. Developing partnership with the French cour des comptes and the Moroccan SAI
   2. Improving performance audit
   3. Support and developing to COCA administrative units sector & local branches (Aden, Dhamar and Taez)
   4. Support to human resources and training 5. Enhancing the relation with Justice
3. US Agency of International Development Program (USAID):
   Project Name:
   Technical cooperation between COCA and US Agency of International Development Program
   Project duration: September 2007- September 2008
   Project Objectives:
   1. Strengthen the Central Organization for Audit and Control (COCA's) audit roles and impact in the scope of improving performance of the executive authority and its audits.
   2. Enhancement of the communication and coordination mechanism with Parliament, Supreme National Against Corruption Compact(SNACC) and Public Fund Prosecutor.
   Project Activities:
   1. Secretariat Support for creating Parliament Liaison Unit (PLU), SNACC Liaison Unit( SLU) and Forensic Auditing Unit (FAU)
   2. Strengthening of Parliament Liaison Unit (PLU) through:
      • Conducting consultative meetings with Parliament Counterparts
      • Capacity building on data collection and reporting
      • Capacity building on interpersonal, negotiation and communication skills
   3. Strengthening of SNACC Liaison Unit( SLU) through:
      • Conducting consultative meetings with SNACC Counterparts
      • Capacity building on data collection and reporting
      • Capacity building on interpersonal, negotiation and communication skills
      • Conducting group visits with SNACC members
      • Participation on regional and international Audit-focused events
   4. Strengthening of Forensic Auditing Unit (FAU)
      • Capacity building on corruption issues and applicable anti-corruption law and executive by-law
      • Capacity building on forensic auditing
      • Capacity building on data and information collection and analysis
   5. Capacity Building for Auditors
      • Conducting refreshment and advanced auditing training
      • Conducting in-country and outside-country Study Tours
   6. Establishing Computer Network with Public Fund Prosecutor (PFP) & Public Fund Courts (PFC)
      • Assessment of existing software (SW) and hardware (HW)
      • Supplying and installing additional required SW & HW
      • Administering and maintaining network
      • Training technical staff on administering, maintaining, and developing computer network