From Checking Documents to Seeing the Bigger Picture
We are happy to share this reflection prepared by Valbona Gogu, a senior public official from the Ministry of Finance of Albania, who participated in the “Managing Forensic Assignments in the Public Sector” program delivered in partnership between CEF and Chartered Institute of Public Finance and Accountancy (CIPFA). The program brought together professionals working in control, audit, and compliance functions across the region and combined practical, case-based learning with applied forensic techniques. It focused on strengthening participants’ ability to detect, analyse, and prevent irregularities in public sector financial management through improved analytical tools, critical thinking, and risk-based approaches.
"Participating in the program “Managing Forensic Assignments in the Public Sector” was a defining moment in my professional journey. Delivered through a partnership between CEF and CIPFA, the program stood out as a strong example of cooperation that is practical, relevant, and forward-looking.
At the time of attending the training, I was already working at the heart of control and compliance, serving as the Director of the Quality Assurance and Internal Control Directorate within the General Directorate of Financing and Contracting of EU, World Bank, and Other Donor Funds at the Ministry of Finance of Albania. In my daily work, I deal closely with the prevention, identification, and assessment of irregularities, while ensuring that procurement, implementation, and reporting processes comply with EU PRAG rules. I also continuously assess risks and contribute to strengthening internal control systems to safeguard public funds. I was used to reviewing documents, verifying procedures, and ensuring that everything aligned with the rules, building on a strong foundation of compliance and control.
But this training made me realize that compliance is only the starting point. I remember one session when we were presented with a case study and asked to investigate a simulated project involving potential financial irregularities. We were given contracts, financial data, and transaction records. At first, it felt familiar. But very quickly, it became clear that this was not just about checking documents; it was about understanding what was behind them. That moment didn’t change what I was doing; it deepened how I was doing it.
Through this experience, I gained a new lens. I was introduced to practical forensic tools and techniques that allow for deeper analysis of financial data, going beyond surface-level compliance checks. I learned how to better identify suspicious transaction patterns, assess risks more critically, and understand the underlying mechanisms of financial fraud. I realized that effective financial control is not only about compliance, but also about curiosity, critical thinking, and the ability to connect the dots. This training has already influenced how I see my work going forward. I now approach my responsibilities with a stronger analytical mindset, aiming to look beyond what is formally correct and understand the substance behind financial transactions and processes. I intend to apply these techniques in the analysis of irregularity cases, improving both the quality and depth of my assessments in my daily work.
Another valuable part of the experience was the people. Engaging with professionals who share the same commitment to integrity and transparency reminded me that this work is not done in isolation; it is a shared effort.
The final workshop and graduation ceremony brought us even closer, creating a strong sense of connection with colleagues from across the region and opening the door for continued exchange and collaboration.
Today, I feel more aware, more analytical, and more motivated to apply what I have learned.
This training didn’t just improve my skills; it refined how I approach my role."