Posted by admin On August 8, 2016

The main mandate of the ASEAN Knowledge Sharing Committee (KSC) is to encourage ASEANSAI cooperation, collaboration and continuous improvement through knowledge sharing. The KSC will facilitate knowledge sharing programs among the ASEANSAI member countries by programs implementation and results dissemination. This contribution could strengthen knowledge on public sector audits among ASEAN countries.

One of the project cluster implemented in 2016 is the Workshop on Audit of Health Services which was held 3 – 4 August 2016 in Brunei Darussalam. Attended by 18 participants from eight SAIs, this workshop was divided of two activities. The first activity, SAI Indonesia as the project leader, shared knowledge about Audit of Health Services in three topics, i.e., (a) research on topics of Health Services Auditing and National Health Security; (b) Technique/ Audit Procedures of National Social Security System (Health) in Indonesia; (c) Lesson learned from Performance Auditing on National Health Security Program (at Ministry of Health, Social Security Agency of Health, and Indonesia’s General Public Hospitals (public health service providers). For the second activity, it was represented to share knowledge about Audit of Health Services from other SAIs.

The workshop was officially opened by Mrs. Pengiran Siti Norbaya, Acting Auditor General Jabatan Audit Brunei Darussalam as host SAI. Then it was continued with a remark from Mr. Chiew Koh Chon, Deputy Director SAI Malaysia, as Representative Chair of Knowledge Sharing Committee.

The workshop can be concluded on the content, the best practice, lesson learned and looking forward. All of SAIs in ASEANSAI have mandate to conduct the audit on health service in respective countries. Some SAI in South East Asia have not conducted the performance audit on health service. They did the compliance audit procedure related the health services when conduct the financial audit or compliance audit. Other SAI use the audit report from government’s internal audit unit when observe or review or analyze the health service case or problem. For the best practices, some SAIs have used the advanced tools to analyze and assess the health service case when conduct the audit, such CAATs, Integrated Results and Risk-Based Audit Software (IRRBAS), and problem analysis tools (i.e., fishbone diagram, problem map or tree, audit design matrix).

Lesson learned obtained during the workshop is to improve the audit methodology and gain the efficiency and effectiveness of audit, performance auditor on health service can use the alternative tools. For example, IRRBAS from SAI Philippines is one of the alternative tools for improvement the audit methodology.  Auditor can use the audit report that produced by Government’s Internal Audit Agency when observe or analyze the irregularities of non-compliance matters related to health service. Performance audit on health service could be conducted as a part of thematic auditing on poverty eradication, rather than partial or single audit.

Since the health service is one of significant issues in respective countries. All of ASEANSAI members still face the problems related health service (such as infrastructures, human resources, funding, awareness from people, compliance with regulations, etc.). Each country has the specific or unique problem that recovered in audit assignment. For enrichment the knowledge and improvement the audit skill or competence, the workshop concludes the following recommendations:

  • Conduct the research project on performance audit related to health service;
  • Produce the performance audit guidelines on health service and share the content of audit guidelines to ASEANSAI members; and
  • Give the training or assistance to the SAI’s auditors who have not conducted the performance audit yet, such as auditors of SAI Cambodia.