Efficiency of measures/activities determined by strategic documents/programs for tourism development
The Republic of Croatia, Republic of Macedonia and Hungary are countries where tourism is a major economic sector and they all have adopted strategic documents related to further tourism development.
In 2015, the three SAIs signed agreements on mutual cooperation in the field of tourism, in order to assess whether the objectives related to the development of tourism are achieved. The subject of the agreements was to perform coordinated audit on the efficiency of measures / activities determined by strategic documents / programs for tourism development.
The objective of the coordinated audit was to provide exchange of knowledge, experience and good practice, as well as conclusions and recommendations for promoting tourism development.
The participating SAIs developed a framework of audit areas to be addressed in their national audits. Five audit areas and corresponding audit questions were identified: Legal, strategic and institutional framework for tourism development, Implementation of strategic measures and other activities defined in strategic documents / programs for development of tourism, Monitoring and reporting on the achievement of strategic objectives and the measure impact, Implementation of the Agreement between the Government of the Republic of Macedonia and the Government of the Republic Croatia on cooperation in the field of tourism and Implementation of the Agreement of the Government of Hungary and the Government of the Republic Croatia on cooperation in the field of tourism.