Court of Accounts of Moldova

The Court of Accounts of Moldova serves as Moldova's supreme audit institution. Its core function involves conducting audits of public entities and finances within Moldova. This includes generating audit reports on governmental activities and maintaining public databases related to these audits. The institution operates within the national context of Moldova, focusing on governmental oversight and financial accountability for public funds and operations.

A significant cyberattack targeted the Court of Accounts on July 14, 2021. This unprecedented incident resulted in the destruction of public databases and critical audit reports. The attack forced the immediate shutdown of the institution's website during the investigation and restoration period, severely disrupting its operations. The agency stated this disruption impacted critical audit missions specifically at their reporting stage. Potential motives cited for the attack included arbitrary hacking, extortion, or deliberate obstruction of the Court's governmental oversight functions. Beyond the primary impact of data destruction and operational interference, there was a noted risk that attackers could have exploited the compromised website for malware distribution, aligning with patterns observed in regional cyber threats against governmental financial platforms. This incident underscores the institution's vital role in national oversight and the tangible consequences when its functions are impeded.