ASOSAI in cooperation with the INTOSAI Development Initiative (IDI) organised a workshop on 'Financial Audit Management and Supervision' at Bangkok during April 19-30, 1993. The workshop was hosted by the SAI Thailand. The objectives of the workshop were to (i) improve the quality and cost-effectiveness of financial audit management and (ii) enhance the ability of professional audit staff to carry out their management/supervisory responsibilities. It was also intended to prepare the participants to coach/train audit staff in their own organisation.
Malaysia: The Auditor General of Malaysia, with the assistance of ASOSAI hosted a seminar on 'Audit of Financial Statements and Control Systems in Government Sector' for member SAIs at Kuala Lumpur from April 5-13, 1993. The objectives of the seminar were 1) to enable the participants to have a better understanding of the contents and interpretation of thefinancial statements as well as the audit techniques and methodologies adopted for their effective audit and 2) to provide an opportunity for the participants to discuss and exchange knowledge and experiences in the audit of financial statements and control systems in public sector. Twenty-eight participants from 21 SAIs of Australia, Bangladesh, Cyprus, India, Indonesia, Iraq, Japan, Jordan, Malaysia, NegaraBrunei Darussalam, Nepal, Pakistan, PapuaNewGuinea, People's Republic of China, Philippines, Republic of Yemen, Singapore, South Korea, Sri Lanka, Thailand and United Arab Emirates attended the seminar.
Japan: The Board of Audit, Japan in collaboration with the Japan International Cooperation Agency (JICA) organised a seminar on Computer Auditing from June 21 to July 25, 1993. The purpose of the seminar was to give SAI auditors an opportunity to study and discuss computer audit aspects and techniques and thereby enhance their audit capabilities. It was attended by 15 participants, one each from 15 SAIs.
Korea: The Board of Audit and Inspection of the Republic of Korea hosted an ASOSAI seminar on 'Audit of Transport Services' for SAIs of the Asian region at Seoul during August 31 to September 7, 1993. The seminar topic was considered under the two sub-themes: Audit of Metropolitan Transportation Policy and Audit of Road Construction Investment. The objectives of the seminar were to exchange knowledge, ideas and experiences which have been developed in the course of audit of transportation and to develop techniques and procedures for a systematic audit of transportation. Twenty eight participants from 24 SAIs of Australia, Bangladesh, Brunei, China, Cyprus, Hongkong, India, Indonesia, Iraq, Israel, Japan, Jordan, Korea, Malaysia, Nepal, New Zealand, Pakistan, Papua New Guinea, Philippines, Saudi Arabia, Sri Lanka, Thailand, United Arab Emirates, and Yemen attended. The seminar concluded with certain recommendations for consideration of the SAIs.
A three-day regional conference for SAIs was organised by the US Agency for Internal Development (AID) at Singapore to discuss the audit needs of the Agency at Singapore from November 17-19, 1993. Representatives from the SAIs of ASOSAI member countries of Bangladesh, India, Indonesia, Nepal, Pakistan, Philippines, Sri Lanka and Thailand were among the participants who attended the conference.
The International Training Centre of the office of the Comptroller and Auditor General of India, New Delhi organises 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 1993 were Auditing Financial Accounting and Control Systems in Government Sector (February 18 to April 2,1993); Audit of Rural Development Programmes (September 27 to November 9, 1993) and Audit of Public Enterprises (December 13, 1993 to January 25, 1994). In these three programmes, 73 officers from 24 SAIs including India participated. The programmes were funded by the Government of India under various assistance plans.
| The majority of supreme audit institutions all over the
world have carried their attention and interest further into the examination,
analysis, and evaluation of government programs in the pursuit of efficiency,
economy and effectiveness. Our new assignment, however, will not serve the purpose if auditors' expertise and professionalism are not enough to make high-quality analyses and evaluations. An efficiency audit of government programs will not be possible without the presence of quality auditors. HOI CHANG LEE |