Training in ASOSAI Region

Saudi Arabia

Techniques of Selecting and Evaluating Statistical Samples for Auditing

The General Auditing Bureau of the Kingdom of Saudi Arabia conducted a training course on the "Techniques of selecting and Evaluating Statistical S8mples for Auditing". The course, that was held from December 12 to 18 1998, came within the framework of implementing the ARABOSAI 1998 Research/Training Plan which was adopted by the Governing Board in its 23rd meeting in Cairo in 1997

The Course aimed at familiarizing the participants with techniques of selecting statistical samples for auditing, and providing them with the necessary skills to enhance their competence in this field. The course covered the following.

An introduction to Statistics and its role in financial accounting and economic activities;
The concept of statistical samples and their use in auditing
Evaluating the techniques used in auditing via samples
The problems of using statistical samples in auditing ; and
Reviewing case studies of the techniques used in selecting and evaluating statistical samples for auditing

Thailand

Officers from the State Audit of Vietnam (SAV) visit Thailand SAI

A group of six officers from SAV visited the Office of the Auditor General of Thailand (OAG) from November 30 to December 10, 1998. This working visit aimed at acquiring the knowledge and experience in both administrative aspect and auditing aspect.

In 1997, before the visit of this group, Thailand OAG had organised a four- week audit training course for the first group of officers from SAV comprising ten officers, a Thai-Vietnamese interpreter, and a project secretary.

It is most likely that SAV will send more members of its staff to Thailand OAG for training. OAG at the same time plans to send its officers to SAV as well to enhance co-operation and close working relations.

Pakistan

Report - International Advanced Course In Financial Management

Department of the Auditor General of Pakistan held a four week Advanced Course in Financial Management at Performance Audit Wing, Lahore (Pakistan). The course was offered to Audit Managers of SAIs.

The course was held from November 16 - December 12, 1998 in which sixteen officers from SAIs of Sri Lanka and Pakistan participated.

Participants of the International Advanced Course in Financial Management held
in Lahore, Pakistan

Mongolia

Financial Control in a Democracy

State Audit Board of Mongolia and German International Technical Cooperation Agency jointly organised 4 days seminar "Finance Control in a Democracy" in September 1998, in Ulaanbaatar.

The Seminar was conducted by Prof. Udo Muller, President of Revision Committee of State Hessen, Federal Republic of Germany and Dr. Gunter Zafelberg former President of Federal Revision Committee of FRG.

During the seminar, participants had presentations and discussed structure and organisation of Federal Revision Committee of FRG, Auditing and control methods, techniques, usage of audit results and fighting against corruption.

The Opening Ceremony of the Seminar which was held at the Government House was attended by high ranking officials of Mongolian Parliament and Government.

Participants of joint seminar held by State Audit Board of Mongolia and German
International Technical Cooperation Agency "Finance Control in a Democracy"
in September 1998, in Ulaanbaatar

Nepal

A joint Indo-Nepalese training programme was organised by the Auditor General of Nepal at Kathmandu from 16.8.98 to 11.9.98. Four senior officers from SAI-India participated in the programme as faculty members in two batches. The first batch covered Auditing Standards, Audit Planning & Audit follow-up and Audit of procurement and field visits. The 2nd batch covered Revenue Audit and field visits, Audit of Central

Accounts (appropriation audit) and field visits. Thirty participants from SAI-Nepal attended the programme.

The main objective of this joint programme were:

To provide a opportunity to the participants for sharing their ideas and experiences in different areas of auditing.
To give the participants an understanding of scoping, organisation and management of audits.

Participants of the Indo-Nepal Joint Training Programme held at Kathmandu,
Nepal from 16.8.98 to 11.9.98

To enhance auditing skills and enable them to carry out the audit of various projects more effectively and efficiently.
To enable the auditors to prepare audit observations of better quality through application of the government auditing standards.
To add to the participants capability for audit through case studies, project studies, panel discussions and field visits.

India

International Training Programme

The International Training Centre of the Comptroller and Auditor General of India, New Delhi has been organising three International Training Programmes every year in various audit disciplines for SAIs in the Asian, African and Pacific regions. During the year 1998- 99, SAI - India organised the following International Training Programmes:-

Audit of Social Services Sector (07 September to 16 October 1998)
Audit of Receipts (09 November to 18 December 1998)
Auditing Information Technology (18 January to 19 February 1999)

Participants of the International Training Programme on "Audit of Receipts" held
from 9th November- 18th December 1998, at New Delhi.

55 officers from 28 SAIs including India participated in these training programmes, which were funded by the Government of India under various assistance schemes.