The State Audit Institution of the United Arab Emirates has issued working plans for completion of audit for the year 1987-88 (from 1 July 1987 to 30 June 1988). The plans focus on efficiency and effectiveness audit and performance evaluation of certain audit entities and undertaking of audit studies on problems confronting the administrative and financial administration.
A seminar on 'the requirements for exercising efficiency and effectiveness audits by Supreme Audit Institutions' in educational sector was held in Cooperation with ARABOSAI during December 1986. SAIs of eleven Arab countries including Kuwait, Saudi Arabia and United Arab Emirates participated in it.
The State Audit Institution of United Arab Emirates also hosted the Second General Assembly of ARABOSAI during December 1986.
Australia
During November/December 1987, the Australian Audit Office (AAO) in conjunction with the Australian International Development Assistance Bureau held a three week seminar on performance Auditing in Sydney. The seminar which was primarily for ASOSAI members sought to give participants an appreciation of the practical audit methodologies employed by the AAO in carrying out performance audits. Senior Officers of the AAO presented lectures on selected aspects of performance auditing followed by case study work and study tour to Canberra. Twenty two participants from nineteen countries of Bangladesh, Brunei, Burma, China, India, Indonesia, Iraq, Japan, Jordan, Korea, Malaysia, Nepal, Pakistan, Papua New Guinea, Philippines, Sri Lanka, Thailand, Saudi Arabia and United Arab Emirates attended.
Participants with Mr. Douglas J.
Hill, Acting
Auditor General of Australia
India
During the year 1987, India conducted two international training programmes at New Delhi for Officers of the Supreme Audit Institutions of Asia, Africa and Pacific regions.
Mr. T.N. Chaturvedi Comptroller and Auditor
General of India
Inaugurating the International Training Programme
on Audit of Receipts held during April-May 1987.
The first one on 'Audit of Receipts' was held from April 20 to May 31, 1987 and was participated by twentynine officers from nineteen countries-Afghanistan, Bangladesh, Bhutan, Botswana, Fiji, India, Indonesia, Korea, Kenya, Malaysia, Maldives, Nepal, Sri Lanka, Tanzania, Thailand and Uganda.
The second was on 'Audit of Transport services' from September 8-October 19, 1987 and was attended by twentyfive participants fron Sixteen countries- Bangladesh, Bhutan, Botswana, Gambia, Ghana, India, Kenya, Malaysia, Malawi, Nepal, Philippines, Saudi Arabia, Sri Lanka, Thailand and Zambia.
In both the programmes the methodology adopted included presentation of case studies and field visits. These programmes were hosted by India under the Colombo Plan and the Special commonwealth African Assistance Plan.
Mr. D. K. Chakrauorty, Deputy Comptroller and
Auditor General of India delivering
the valedictory address at the conclusion of the international training
Programme
on Audit of Transport Services held during September-October 1987.
The first joint project of INTOSAI Development Initiative (IDI) and ASOSAI was holding of a seminar on 'Comprehensive Audit of Overseas Missions' at Manila from November 4-December 5,1986. The seminar was hosted by the Philippines Commission on Audit and was attended by over thirty officers representing fourteen ASOSAI member SAIs. A three-day train-the trainer workshop was held as part of the seminar.
A five day ASOSAI-COA-IDI Seminar on 'Strategic planning for Human Resource management' was held at Manila from September 7-11,1987, Twenty two senior officers from twelve member countries of ASOSAI participated in it. The seminar provided a forum for delegates to discuss strategic and operational issues in human resources management area; to develop human resource management plans for their individual SAIs as well as for the ASOSAI region and to determine how IDI should best work in the region in support of these plans. The group was assisted in their deliberations by a resource team consisting of experts in the field from Malaysia, Philippines and IDI. The delegation to the seminar had the privilege of meeting the President of the Philippines, Mrs. Corazon Aquino who warmly welcomed them and expressed her strong support for the goals they were trying to achieve in the seminar. She also emphasised the important role SAIs play in improving government accountability and noted the reliance she places on the Commission on Audit in this regard.
The ASOSAI in co-operation with the IDI and the Japanese International co-operation Agency organised a seminar on 'procurement of supplies and services-Audit requirements' at Bangkok, Thailand from December 14-23, 1987. The programme was hosted by SAI Thailand and eighteen ASOSAI member countries participated in it. The deliberations in the seminar lead to the issue of worthwhile recommendations concerning the issues.
The ASOSAI research programme on publication of a monograph on 'Accountability and control of public enterprises' about which a mention was made in the earlier issue of the journal is now taking shape. The manuscript of the first volume of the document covering thirteen member countries is ready and it is expected to be presented at the Bali Assembly in June 1988.
In connection with the Bali seminar of ASOSAI, a preparatory workshop was held at Tokyo during April 1988 to consider the seminar theme 'the role of audit in promoting reforms for efficient public administration and corporate management' and the four sub theme topics thereunder. Twenty eight delegates from twenty member countries participated in the workshop. With the active participation of the delegates in group as well as general discussions the workshop drafted the recommendations on the theme and sub theme topics for consideration of the Bali Seminar and Assembly.
The workshop was hosted by the Board of Audit, Japan, in co-operation with Japanese International Cooperation Agency. The delegates not only enjoyed the full bloomed cherry blossoms and the unseasonal snow-fall but also had the opportunity of visiting Kyoto and Osaka on observation tour.
With the active support and encouragement of the Comptroller and Auditor General of India, a publishing House in Delhi is bringing out a bibliography on audit related subjects entitled 'Auditing: A select Bibliography'. This would fulfil the long felt need to bring out, at one place, the names of authors, books and other important and relevant material on 'audit' for use by practitioners, students and researchers. Brief annotations have also been incorporated wherever possible to enhance the utility. A special feature of the publication is that an entire section has been devoted to reports-reports of SAI India and some of the other SAIs; Legislatural Committees; United Nations etc.
The book which is currently under print is expected to be published shortly.
Officers of the International Training Centre of the office of the Comptroller and Auditor General of India are happy to inform the readers that Mr. T.N. Chaturvedi, Comptroller and Auditor General of India and a member of the Governing Board of ASOSAI was honoured with an award by the Eastern Regional Organisation for Public Administration (EROPA) in 1987 in recognition of his long and distinguished career as Scholar and Public administrator and his valuable contributions to the discipline and profession of Public Administration. The citation of the award extols his substantive inputs in the fields of State audit, active participation in international efforts to promote research, training and exchange of technical experience in accounting and audit, and his active involvement in the drive for greater public accountability in public service not only in India but also in the international community. Mr. Chaturvedi is the first Indian to receive this prestigious award.