Posted by admin On October 26, 2016

The 3rd FGD was held at Royal Bintang Hotel, Kuala Lumpur, Malaysia on 24 – 26 October 2016.  All the FGD was facilitated by Mr. Paul Chai Sin Ngee, Deputy Director of Customs Audit Branch, SAI Malaysia as Project Leader. The 3rd FGD was attended by 19 participants from SAI Cambodia, Indonesia, Malaysia, Philippines, Thailand and Vietnam.

Opening remark of the Chairman of ASEANSAI KSC was delivered by Mr. Paul Chai Sin Ngee, Deputy Director of National Audit Department of Malaysia. On behalf of the Auditor General of Malaysia, he welcomed all participants to Kuala Lumpur, the capital of Malaysia and conveys his warm regard and wishes all a very successful discussion.

He wishes all participants every success in the deliberations and a very pleasant and memorable stay in Kuala Lumpur. Furthermore, he expressed his deepest gratitude to all participants for the strong support, commitment and willingness to contribute to the success of this programme and hope to finalize the Research Project Report as well as the ASEANSAI Revenue Auditing Guidelines.

As agreed during 2nd FGD, SAI Malaysia has amended some paragraphs in the report to ensure a better understanding of the issues presented in the relevant country papers. SAI Malaysia then distributed the draft report to all participating SAIs prior to this FGD. While during the 3rd FGD, all participants were encouraged to give inputs or comments to improve the research project report.  After going through the draft report and agreeing to some amendments, the report was finalized.

The meeting agreed on some matter, namely (1) SAI Malaysia will finalize the Research Project on Revenue Audit and Revenue Audit Guidelines and send a copy to all participating SAIs; (2) The research project and the ASEANSAI Revenue Audit Guidelines will be presented as an output of an ASEANSAI project at INCOSAI 2016 in Abu Dhabi, UAE in December 2016; (3) SAI Philippines will use the ASEANSAI Revenue Audit Guidelines to develop the revenue audit training module for training purposes at ASEANSAI level. All participating SAIs could use this guideline to deliver training in revenue auditing; (4) As all participants agreed that this research project was very beneficial for participating SAIs, it was proposed that a knowledge sharing workshop on the audit of a specific revenue common to the 7 participating SAIs such as VAT/GST should be carried out in 2017.  All participants unanimously agreed that the said workshop be hosted by SAI Vietnam.  It is of interest that the maturity of SAIs in carrying out audits on VAT/GST varies as GST was only implemented in Malaysia in 2015 whereas VAT was implemented in Indonesia (1984); Thailand (1992); Singapore (1993); Philippines (1998); Cambodia and Vietnam (1999); and Lao PDR (2009).  [SAI Malaysia]