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Economy, Efficiency and Effectiveness Audit Seminar

The guidelines on Induction Training Professional Development set out in the Bali Declaration state that new staff should not only be trained in the operation of government and particularly of the SAI, but also should be provided with continuing specialized training and education to enhance their knowledge and capabilities. Such con­tinuing training can also equip those with better ability, enabling them to rise to more senior levels and establish a career path, within the organization.

Hence, in keeping with these guidelines, in February 1990, Bepeka, the Supreme Audit Board of Indonesia, dispatched six of its auditors to the Philippines to participate in a seminar on Economy, Efficiency and Effective­ness Audit (the 3 E's Audit Seminar). Conducted by the Commission on Audit of the Philippines (COA) from Febru­ary 26 to May 16, 1990, ten auditors of the B.P.K.P. (Badan Pengawas Keuangan dan Pembangun an or Agency for the Control of Finance and Develop­ment), the central internal control ap­paratus of the Indonesian Government, three lecturers from the State Accountancy School, together with nine auditors of COA also attended the Seminar. Financed by the Indonesian Govern­ment through the Accountancy Development Project of the Ministry of Finance under a loan from the World Bank, the Project appointed the World University Service of Canada (WUSC) to monitor and handle the administrative matters relating to the Indonesian auditors attending the seminar.

To achieve optimum results, the seminar was divided into two phases, namely a theoretical phase and a practicum phase. The theoretical phase lasted for three weeks and comprised of lectures, discussions and workshops conducted at the State Accounting and Auditing Development Office (SAADO) of COA in Quezon City. For the second and final phase of the seminar which lasted eight weeks, the participants were divided into nine audit teams for actual job simulation at selected Philippines Government entities and corporations to allow for the practical application of the theories learned so far.

A unique feature of the seminar was the fact that all the participants - In­donesian as well as Philippines - were housed in the same building for the duration of the seminar. Quite under­standably, this arrangement greatly stimulated the active communication between participants, as well as the lively exchange of ideas, opinions and practical experiences. Another memorable feature of the seminar was the opportunity provided to the Indonesian auditors to work side by side with their Philippino counterparts to audit certain Philippines Government entities and corporations, such as the Department of Public Works and Highways, Petron Corporation, Development Bank of the Philippines, Metro Manila Water Supply and Sewerage, Department of Agriculture and Philip­pines Ports Authority. These audits conduced in the context of the second phase of the seminar were supervised by the COA Resident Auditors and the Project Coordinator.

The seminar officially ended on May 16, 1990. Attending the closing ceremony were the Indonesian Ambas­sador to the Philippines, Mr. Suwarso Hardjo Sudarmo, COA Commissioners Mr. Fernandez and Mr. Cruz, and the Vice Chairman of Bepeka, Mr. Marathon Wirija Mihardja, who warmly thanked the Commission on Audit of the Philippines for having conducted the 3 E's Audit Seminar in such an exemplary manner.