In November 2002, the First International Program sponsored by the National Audit Office of China (CNAO) was held at the CNAO Huairou Training Centre in Beijing. 20 Participants from 17 countries including Australia, Bhutan, China, Hungary, India, Indonesia, Korea, Malaysia, Mongolia, Morocco, Mayanmar, Pakistan, Russia, South Africa, Sweden, Thailand, Vietnam and Hongkong and Macao regions took part in the training programme. The 7 day training programme included lecture sessions as well as social visits which enabled participants to better understand the system and practices of government auditing in China. The training programme also provided a good opportunity to disseminate information among SAIs in the areas of financial environmental and enterprise auditing and for the participants to share and exchange views and ideas.
Group photo of the Auditor General of China with the participants
Mr. Li Jinhua, Auditor General of China presented certificates to the participants and made a closing speech. Mr. Li Jinhua said that under the INTOSAI motto "Mutual Experience benefits all", CNAO is willing to increase its role in international cooperation and exchanges in the field of auditing.
For further information contact: International Department, National Audit Office of China, 1 Beiluyuan, Zhanland Road, Xicheng District, Beijing 10083, China; Tel: +86 16 6830 1407; Fax: +86 10 6833 0958, email: cnao@audit.gov.cn
The training plan for the financial year 2002-2003 included 13 fundamental programs: Accounting Standards, International Review, Governmental Accounting, Examining the Final Accounts, Internal Audit, developing the process of preparing financial audit reports and other subjects. It also included 15 major programs with a variety of subjects:
‘prepare and analyze unified financial statements’, ‘analyze and assess the investment income’, ‘methods of corruption and deception audit’, ‘value engineering’, ‘the new directions in performance audit’ and other subjects. In addition to 4 general programs: ‘forming and leading the work team’, ‘strategic administration’, ‘basics and skills of distinguished administration’ to face globalization’ and ‘managing offices of VIP officials’. There were also 6 symposiums on the importance of environmental review, changing strategies and their importance to audit activities, negotiation strategies and their implementation upon SAB activities and other subjects. The plan also included many special programs on PC, and many SAB staff participated in these programs in accordance to their specialties and needs.
Technical Development and progress obligate organizations to logically coordinate a motivated coordination with the consequent changes. This may only be achieved and organized with effective training in order to successfully realize the organizational objectives and activities.
Since employee training is a continuous and fundamental process, therefore trained and improved human resources is considered as a precious source for gaining management and organizational objectives. The Efficiency of organizations directly relates to skilled human resources and well-ordered training courses. Today, directors and heads of public and non-public organizations and even capitalists consider training as a critical factor for the beneficiality, durability and permanence of their management and we must not forget that training is the key to knowledge and power.Keeping these ends in view, the SAC of Iran hosted the second regional training course on “Internal Controls”.
This two week training course was held from 18th-31st January 2003 in Tehran with the eager participation of elected experts and auditors of Pakistan (four participants), Turkey (four participants), Tajikistan (two participants), and Iran (fourteen participants). The training course was inaugurated by Mr. Syed Kazem Mivvald’s speech, the President of the SAC of Iran and was followed by the welcome speech of Mr. Ahmad Maghsoodpisheh, Director General of Center for Training and Improvement of Human Resources. Mr. Maghsood pisheh, Host of the training course, while welcoming the participants, hoped that the course would turn out to be a success.
The subjects and topics that were presented in English for the participants were as follows:
|
No. |
Name and Surname of trainer |
Topic |
|
1. |
Mr. Ghafour Paknahad |
Lecture on the Supreme Audit Court of Iran (Position, role, functions and responsibilities) |
|
2. |
Dr. Ali Reza’eeian |
Management Control Systems |
|
3. |
Dr.Reza Shabahang |
Comprehensive Auditing |
|
4. |
Mr. Mansoor Shams Ahmadi |
Internal Controls |
|
5. |
Mr. Mostafa Alimadad |
Analytical Auditing |
|
6. |
Prof. Fazlollah Akbari |
Workshop on position, role, functions and responsibilities of Auditing Organization |
|
7. |
Mr. Mohammad Shams & |
Class discussion on Audit of Public Companies |
|
8. |
Mr. Syed Ebrahim Raeesi |
Introduction to position, functions and role of the General Inspection Organization |
|
9. |
Mr. Abbas Arbab Soleimani |
Risk Analysis and Internal Controls System |
|
10. |
Dr. Kambiz Forghandoost Haghighi |
The role of Information Technologyin Internal Controls |
|
11. |
Ms.Shirin Moshir Fatemi |
Audit Worksheets |
|
12. |
Mr. Abbas Mohseni |
Role of Non-government entities in relation with the government duties |
|
13. |
Mr. Mohammad Saberi |
Internal Controls and Financial and Auditing rules and regulations |
|
14. |
Mr. Majid Rostami and Mr. Reza Sarrafi |
Class discussion on the relationship between SAIs of member countries with their Parliament |
|
15. |
Mr. Reza Vahidzadeh and Mr. Buik Mardani |
Class discussion on comparison of Mandates of ECO members |
|
16. |
Mr. Seyed Lotfollah Atabaki |
Financial Supervision in Islam |
|
17. |
Dr. Seyed MohammadMirmohammadi (member of the Parliament and Member of the Commission of Plan, Budget and Audit) | Behavioral aspects of Internal Controls’ procedure |
The participants also visited different historical, cultural and economical centers, which was very well received.
In order to have a course more efficient and effective, updated training and training materials were administered, which gained the general approval of the participants. In order to evaluate and deliberate the advantaged and drawbacks of the course, a questionnaire was distributed among non-Iranian participants, which were completed and collected and consequently analyzed. After the course, in a special ceremony, a training certificate was granted to the participants by the directorate for technical and audit affairs of Ministries and governmental Institutions of the Supreme Audit Court of Iran.
The office of the Comptroller and Auditor General of India has been organizing International Training Programmes in different areas of auditing and accounting since 1979. So far 57 Programmes have been organised. 1473 middle and senior evel officers from 73 SAIs around the world have benefited from these
Programmes. Till 2001-2002 (April-March) there used to be 3 International Training Courses every year. In 2002-2003, the number of training courses was increased to four and for the current year 2003-2004 five International Training Courses have been planned. The dates of these programmes are available in the calendar which appears at the end of this journal.
CAG of India with the participants and officers of Programme
Secretariat of International Training Programme
on Audit of Public Enterprises