The ILO conducts a cooperative audit training workshop in Jordan

In the past year ILO PROSPECTS Jordan and ILO-Jerusalem has been collaborating around developing a “Cooperative Audit and Control Manual” for use in both contexts in close collaboration with the Cooperative Work Agency (CWA) in OPT and the Jordan Co-operative Corporation (JCC).

News | 29 November 2023
Under the PROSPECTS Partnership framework the ILO supports its Constituents, including the Jordan Cooperative Corporation (JCC). The ILO has supported the development and the subsequent implementation of the national strategy for the Jordanian cooperative movement 2021–2025 to enhance the role of cooperatives in promoting decent work and productivity across a range of economic sectors in the country.

Output 2.3 of the national strategy relates to the establishment of Cooperative Audit Federation (CAF) as an autonomous subsidiary institution under the JCC. Currently majority of cooperatives in Jordan are audited by the JCC while some hire external auditors. Having the CAF become operational will allow for a standard application of audit services for all cooperatives in Jordan.

In the past year, ILO PROSPECTS Jordan and ILO-Jerusalem have been collaborating around developing a “Cooperative Audit and Control Manual” for use in both contexts. Developed in close collaboration with the Cooperative Work Agency (CWA) in OPT and the JCC, the Cooperative Audit and Control Manual aims to:
  • Assist in training cooperative auditors,
  • Serve as a certified handbook for practical guidance, and
  • Improve the quality and standards of cooperative audits.

The Manual (available in Arabic only) consists of 5 modules in addition to an “introduction” which provides basic information related to basic definitions, references, objectives, and use of the manual. The 5 modules of the Cooperative Audit and Control Manual are:
  • 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

To ensure effective implementation, and to pilot test and finalize the Cooperative Audit and Control Manual, the ILO conducted a pilot training of trainers (TOT) targeting practitioners of cooperative auditing. The 17 participants included cooperative audit officers, cooperative extension officers who are direct service providers in the field and national legislation experts. They engaged with a regional consultant in technical sessions to align the Manual with the requirements of Jordanian legislation. They developed a comprehensive list of key auditing-standards and incorporated them into the auditing processes carried out by the JCC within its current framework.

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.