ASOSAI in cooperation with the INTOSAI Development Initiative (IDI) organized a workshop on 'Computers in the Audit Process' at Bangkok during September 7-11, 1992. The workshop was hosted by the SAI Thailand. The objective of the workshop was to provide the participants with a better understanding of the impact of computers in the audit process, the requirements for auditing in a computerised environment and.the issues related to the introduction and uses of microcomputers in the SAI. It was also intended to prepare the participants to provide introductory training in their own audit organizations.
Japan: The Board of Audit, Japan in collaboration with the Japan International Cooperation Agency (JICA) organized a seminar on Computer Auditing from June 22 to July 29, 1992. The seminar covered the three major components of Computer Auditing - System Audit, Evaluation of Computer Installations and Computer Assisted Audit. It was expected that by the end of the seminar the participants would be able to understand the broad and detailed aspects of computer auditing to give necessary guidance to the audit staff in their respective SAIs. It was attended by 13 participants, one each from 13 SAIs of the Asian region.
China: The Audit Administration of the People's Republic of China held an international seminar on 'Auditing Public Works' at Lushan Mountain in Jiangxi Province, a famous summer resort, during August 3-9,1992. The aim of the seminar was to exchange experience in auditing of public works with some member institutions of INTOSAI.
Malaysia: The Auditor General of Malaysia, with the assistance of ASOSAI, hosted a seminar on 'Audit of Supply, Construction and Service Contracts' for member SAIs at Seremban during May 11-20, 1992. The objectives of the seminar were to give the participants a wider and better understanding of the management of contracts as well as the systems and techniques adopted for their effective audit and to provide an opportunity to discuss and exchange ideas and experiences in the field of audit of contracts.
The International Training Centre of the Office of the Comptroller and Auditor General of India, New Delhi, organizes three international training programmes every year in various audit disciplines for officers of SAIs in the Asian, African and Pacific regions. The main themes of the three programmes during the year 1992 were Audit of Energy Sector (February 19 to April 3, 1992), Audit of Receipts (September 24 to November 6, 1992) and Audit of Social Services Sector (November 30, 1992 to January 19, 1993). In these three programmes, 78 officers from 30 SAIs including India participated. These programmes were funded by the Government of India under various assistance plans.
Pakistan Audit Department stepped into the area of performance auditing in 1982. To train the audit managers of the Department an Intensive Training Programme (ITP) in Performance Auditing was quickly developed with the assistance of the Netherlands Government in collaboration with BMB Consultants. The ITP was initially run by BMB Consultants but was soon taken over by the Department. Over the years, the training programme has been improved to the extent that audit managers of many SAIs now participate in the programme. The SAIs of the Peoples Republic of China, Turkey, Indonesia, Nepal, Libya, Yemen, and Ethiopia have benefited from the four-week ITPs for which no fee is charged.
In the ITP-XX, held in Lahore from May 3 to May 28,1992, four nominees of the SAI of Yemen and another two from the SAI of Indonesia took part besides some managers from the executive departments and a few audit managers of Pakistan. Starting from the calendar year 1993 the Department will be holding three separate programmes for the nominees of SAIs, executive departments, and its own audit managers.
The Commission on Audit (COA) of the Philippines conducted its ninth Training Programme for United Nations Auditors from August 10 to September 7,1992. It was a twenty-five day seminar divided into six modules -
This training, handled mostly by auditors who were previously assigned to the United Nations audit, included four participants from Indonesia and two from Malaysia, with forty auditors from the Philippines.
The SAI of the United Arab Emirates began on September 1,1992 a condensed training programme for two months for its assistant auditors to sharpen their knowledge in government auditing, accountancy, public financial administration and administrative law.
| One of the objectives and functions laid down in the
Charter of ASOSAI is, "to provide facilities for training and continuing
education for government auditors with view to improving the quality of
their performance" and "to organize conferences and seminars for the
exchange of ideas and experiences in the field of public audit". In the past
three years, ASOSAI, adhering to its set objectives, successfully conducted
many training programs and seminars, owing to the painstaking arrangements
by host countries such as India, Japan, Korea, Malaysia and Thailand, to
name a few. These programs and seminars provide important forums for ASOSAI
member SAIs to exchange new concepts, techniques and experiences in the
audit field and benefited their participants greatly, thus helping ASOSAI
member SAIs improve their auditing quality. Therefore, I wish to express my
hearty appreciation of the earnest efforts made by ASOSAI member SAIs for
and of financial assistance rendered by international institutions to the
conduct of those training programs and seminars, and look forward to their
new contribution in future. My gratitude should also be addressed to Mr.C.G.
Somiah, the Comptroller and Auditor General of India, his staff and other
ASOSAI members for their assiduous work for the timely publication of the
Asian Journal of Government Audit. Lu Peijian |