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Training in ASOSAI Region

Iran

Activity report 2000

Center for Training and Improvement of Human Resources

Introduction

The capacity of all things lessens as you add to it, whereas science increases.
Imam Ali (peace be upon him)
Nahjol balaghah

The need and wants of a society, increases the more with the development of science, and techniques and the complication of the community. To be able to respond to the needs, proper and comprehensive training should be provided, which in itself should posses a distinct and regulated objective.

By and by, with proper organization, the aims and objectives shall be realized. On job training is another kind of training system used, which consists of constant periodic training of the staff after or before employment. This system is to increase the working capacity of the employee in order to be able to carry out specialized and technical work.

This kind of training is highly recommended by the different organizations and institutions. It is considered as a valuable source for the improvement of man - power and skills and has been the means of providing up a date working abilities.

It was therefore considered necessary by the supreme Audit Court of Iran, that a special center called Center for Training and Improvement of Human Resources was established.

Performance report of the Center for Training and Improvement of Human Resources - year 2000

1. Management performance auditing training course held for auditors and senior auditors in Tehran and Tabriz.
2. Special training courses held for the newly recruited experts in Tehran.
3. Specialized training courses held for the newly recruited experts in Tehran.
4. Special training courses held for assistant district attorneys in Tehran.
5. General audit training courses held for auditors in Ardebil, Mashead and Khoramabad.
6. Construction projects audit training courses held for auditors and senior auditors in Tehran and Esfahan.
7. Auditing of Companies training course held for chief auditors, senior auditors, auditors, head of the administrative in Tehran.
8. “Introduction to legal terms” training course held for auditors and chief senior auditors in Tehran.
9. Public Relations training course held for public relations officers and expert in Tehran.
10. Budget liquidation and legal affairs training course held for auditors/senior auditors, legal exports, chief auditors, in Esfahan/Fars/Sari/Kerman/ and Lorestan province.
11. Special “Windows 98” training course held for operators, secretaries and auditors in Tehran.
12. Special “Excel” training courses held for secretaries and auditors in Tehran.
13. Special “World” training courses held for operators in Tehran.
14. Special “NT.WIN 98” training course held for the office of Organizing Planning and Management Services in Tehran.
15. Special seminar on technical training held for director generals and general auditors in Tehran.
16. Conference held for provincial director generals in Ahwaz.
17. Conference held for provincial director generals in Mashad.
18. Computer Software training course held for directors and staff auditors.
19. Construction project auditing training course.
20. Computer Supervision training course held for computer supervisors of all provinces in Tehran.
21. Special Management performance audit, training courses held for senior and chief auditors in Tehran.
22. Corresponds-training courses specially held for operators in the central office in Tehran.
23. Correspondence-training courses specially held for auditors and senior auditors at two levels and in all provinces
24. Preparation and distribution of the training needs survey forms.
25. Republication of the book by the name of “Regulations and Implementation of Construction Project”
26. Publication of the monthly magazine called “Hasib”
27. Compilation and distribution of “An Overview of Budget accounts for 1379 (21/3/2000-21/3/2001
28. Compilation and distribution of the booklet called “Comparison between the Annual Budget for the year 2001-2002 and the yearly budget specially collected for senior directors and the Commission on Plan and Budget and audit of the parliament.
29. Compilation and distribution of “Financial audit for training courses.
30. Compilation and distribution of the booklet “Financial control in the third development program”
31. Compilation and distribution of the booklet “A Review on the single article on 2000/2001 Budget Act”
32. Compilation and distribution of “Management Performance Audit (1)” textbook written by Dr Noori.
33. Compilation and distribution of “International law” Written by Dr Mokkarami
34. Distribution of “Win 98” text book in all provinces.
35. Distribution of “World 97” textbook in all provinces.
36. Distribution of “Excel 97” text book in all provinces.
37. Distribution of “Computer Network Management” textbook in all provinces.
38. Compilation and distribution of “Research Methodology” textbook written by Mr. Salehi.
39. Compilation and distribution of “Writing Reports” textbook written by Mr. Alikhani.
40. Issue of training license.
41. Coordination and holding of a forum for newly recruited employees (experts and auditors)

It is our utmost and greatest objective to be able to consider training as a strategic investment of human resources, and we are certain that this shall be achieved by the help of the almighty God and , the great efforts of the members of this center and also by the guidance of all the authorities of the supreme Audit Court of Iran.

India

International Training Programme

The International Training Centre of the Comptroller & Auditor General of India, New Delhi has been organizing three International Training Programmes every year in different areas of Audit and Accounts since 1979. Fifty such programmes have been successfully completed so far which benefited 1282 officers from Asian, African and East European and Pacific regions.

These training programmes have the following broad objectives:-

• To provide a platform at the International level for various SAIs to come together and share their knowledge and experience in various fields of audit.
• To arrange training programmes for the participants from various SAIs on topics of common interest and to provide an opportunity to participants from different SAIs to share their ideas and experience on the selected topic.
• To discuss the problems generally faced by SAIs as a public sector auditor and suggest remedies through interactive sharing of experiences.

During the year 2000-2001 the following International Training Programmes were organised:-

• Audit of Energy Sector (4 September to 13 October 2000)
• Audit of Public Works and Projects (6 November to 15 December 2000)
• Auditing Information Technology - Challenges for SAIs (15 January to 16 February 2001)

Participants of the International Training Programme on
“Audit of Energy Sectors” held from 4th September
to 13th October 2000 in New Delhi

Indo Nepal Training Programme

Three phases of Nepal-India Joint Training Programme were conducted in 1998, 1999 and 2000. A total of one hundred and six (71 Audit Officers and 35 Audit Assistants) staff have attended these three training programmes which were completed successfully. Twelve officers from the office of the Comptroller & Auditor General of India were engaged in delivering sessions as expert trainers.

The third training programme was held from 17th July to 18th August 2000 in Kathmandu. This training programme was also held in two batches. The objectives of training programme cum workshop was:

1. Provide opportunity to the participants for sharing their ideas and experience with the experience of India in areas of Public Works and Revenue audit.
2. Give the participants an understanding of the scope, organisation and management of audit practices in India, including modern trends and techniques of audit in related topics.
3. Add to the participant’s capability through case studies, project studies, panel discussions and field visits.
4. Enhance auditing skills and enable them to carry out supervision and review audit of various projects more independently and efficiently.
5. Enable senior level auditors to prepare quality audit report.

The course covered the Revenue and Public Works Auditing. The subject covered the following areas:

• Audit Planning (Special Emphasis on objective of Audit, Audit methodology, Audit Criterion, Identification of Risk Area, Determining Sample Size and Audit Programming).
• Audit Execution
• Audit Supervision
• Quality Control
• Reporting-Preliminary and Final as well as Annual Audit Report.

Saudi Arabia

Training Meeting for ARABOSAI in Riyadh

From 18-24 November, 2000, the General Auditing Bureau (GAB) hosted a training meeting in Riyadh of ARABOSAI on the subject of Performance Auditing on Health Sector. The course took place within the framework of the 2000 ARABOSAI Research and Training Plan, which was adopted by the ARABOSAI Governing Board at its 27th meeting in Jordan.

The main factors in the meeting were:

• Objectives of Performance auditing as general and specifically on the health sector.
• Standards of Performance Auditing on the Health Sector.
• Difficulties that facing auditing work, and body’s attitude.
• Discuss real cases took place in member SAIs.
• GAB’s methods in this field.

ARABOSAI aims to exchange of knowledge and information and to develop the employees skills and experience to coop with the scientific development in auditing in modern countries.

Training Course for Staff members of SAIs in GCC

In the area of training for the year 2000 training plan of SAIs in GCC, the General Auditing Bureau conducted a training course on the subject of Companies Auditing for participants from the related countries, in Abha on August 12th-16th 2000.

The course aimed to provide the knowledge of (GAB) in this field to provide the participants by audit skills.

In addition, exchange of knowledge, make a financial auditing regular studies and develop the financial auditing in GCC.

Participants of Training Course conducted by
General Auditing Bureau