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Posted by admin On December 3, 2018

The Training Committee of ASEANSAI conducted a four-day workshop on Financial Audit in Luang Prabang, Lao, in the third week of November 2018. 21 participants attended the workshop hosted by the State Audit Organization (SAO) of Lao PDR at their Northern Region Audit Office.

The participants consisted of auditors from eight member countries, observers from the Luang Prabang provincial government divisions, mentors and facilitators of ASEANSAI and a Subject Matter Expert from the Swedish National Audit Office (SNAO).

Supported by the German Government through its project “Support to ASEAN Supreme Audit Institutions”, implemented by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the Financial Audit workshopis an activity continuing the the Long-term ASEANSAI Programme on International Audit Standards (ISSAI) Implementation (LTAPII).  Through this programme, the ASEANSAI members are encouraged and capacitated to adopt and apply common principles of international standards on auditing within their own audit offices and procedures.

 “When we apply the international audit standards together, I am confident that the level of quality of audit in this region will be increased to world class standard. This is in line with the spirit of ASEANSAI to be one community and and to share one vision, where we can progress together as a region”,said Mr. Khath Veasna from the National Audit Authority of Cambodia. Mr.Veasna is one of the mentors who have been involved from the beginning of the LTAPII.

(Above and below: Participants of the Financial Audit Workshop in Luang Prabang (20-23/11/18) are encouraged to share experiences through various exercises)

LTAPII itself, has been successfully resulted an estimate of 120 auditors from ASEANSAI members that were trained in financial audit according to international standards, as well as in a pool of 17 ASEANSAI-certified LTAPII facilitators. The latter are now acting as multipliers and mentors for trainings on the implementation of international standards in their own SAIs and in the whole ASEAN region. Mr. Veasna’s first involvement was in Phnom Penh, 2015 in the training design and material development meeting for the LTAPII.

Amongst others, the Financial Audit workshop discussed about audit entity, risk assessment procedures and determination of materiality, where participants were encouraged to share and reflect on their country experience through various exercises.

Ms. Siti Robayah Binti Mohammad, participant from Malaysia, shared her insight: “Some countries, like my office in Malaysia for example, have already been adopting and implementing international audit standard.  Every audit office in this region has different regulations and approaches. Therefore, I think this is a good initiative of ASEANSAI to have this workshop to share knowledge and improve our professional capacity by using the international standards”.

The participants were encouraged to prepare an action plan to share the knowledge from the workshop to their colleagues at their respective audit offices. As kick-off for the activity, the SAO Lao also organized a courtesy visit to the Luang Prabang Governor office on the first day and hosted a social programme to visit some places of interests around Luang Prabang area at the end of the workshop.


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