Co-operative audit training piloted in Jordan

The training was delivered to 17 practitioners

The International Labour Organization (ILO) has piloted a training programme to equip co-operative practitioners in Jordan with the skills and knowledge needed to audit co-ops. 

The training was based on the Cooperative Audit and Control Manual, developed in the past year as a partnership between ILO PROSPECTS Jordan, ILO-Jerusalem, OPT’s Cooperative Work Agency (CWA) and the Jordan Co-operative Corporation (JCC).

ILO says the manual aims to “assist in training co-operative auditors, serve as a certified handbook for practical guidance, and improve the quality and standards of co-operative audits”.

Most co-operatives in Jordan are currently audited by the JCC, while some hire external auditors. The JCC recently established an autonomous subsidiary institution, the Cooperative Audit Federation (CAF), to allow for a standard application of audit services for all co-ops in Jordan.

This work comes as part of the national strategy for the Jordanian cooperative movement 2021–2025, which the ILO has supported to enhance the role of co-ops in the country. 

The Manual, which has been published in Arabic, includes five key modules:

  • Module 1: Cooperative Audit Standards and Policies related to Cooperatives’ Commitment to the Cooperative Identity
  • Module 2: Cooperative Audit Standards and Policies Regarding Cooperative Governance
  • Module 3: Cooperative Audit Standards and Policies Regarding Provided Services and Products
  • Module 4: Cooperative Audit Standards and Policies for Management and Organization
  • Module 5: Cooperative Audit Standards and Policies Regarding Financial Performance

During the training, the 17 participants, who included co-operative audit officers, co-operative extension officers, and national legislation experts, worked with a regional consultant in technical sessions to align the manual with the requirements of Jordanian legislation. 

A list of key auditing-standards was also incorporated into the auditing processes carried out by the JCC within its current framework.

The ILO said the training approach “actively promoted engagement, peer learning, and the practical application of knowledge and techniques. Grounded in interactive principles, the methodology ensured that participants not only acquired a profound understanding of the training content but also developed the skills necessary to become effective trainers themselves.”