The Long-Term ASEANSAI Programme on ISSAI Implementation (LTAPII) Phase 2 was planned to start at the end of 2016 to 2018 with the objective of establishing ISSAI facilitator’s pool that aimed at a sustained implementation of ISSAIs in the ASEAN region and SAI. This phase will comprise of four parts namely organizing workshop focuses on facilitation skills of ISSAI Facilitators, monitoring & Evaluation of the Planned Activities,certification of ISSAI Facilitators and conducting Pilot Audit & Wrap up.
As a follow up, Field Workshop in 4 selected SAIs (Cambodia, Lao PDR, Myanmar, and Vietnam) was planned to be conducted during September to November 2017. The workshop aims to implement the knowledge and skills gained during the FSW; and to enable the FSW Participants facilitating the ISSAI Implementation in their respective SAIs and ASEANSAI region.
1st Field Workshop
In September 2017, the 1stField Workshop was conducted at Muong Thanh Luxury Hotel, Vientiane, Lao PDR from 26 to 29 September 2017 and was attended by 41 participants from seven ASEANSAI member countries and 1 Subject Matter Expert (SME) from SAI Sweden. In this workshop, previous participant of FSW LTAPII Phase 2 played the role as Facilitators. The Facilitators were from the team of SAI Malaysia (Mr. Muhammad Fareez and Ms. Norita Ismail) and the team of SAI Lao PDR (Mr. Soysangkom KEOLA, Mr. Bountha PHETDALA, and Mr. Vilayvanh BOUTTA). The workshop was officially closed by Mr. Paddaphet Sayakhot, Vice President of SAI Lao PDR and Ms. Alifah Aida Lope Abdul Rahman of SAI Malaysia, on behalf of Representative Sub Project Leader LTAPII Phase 2.
2nd Field Workshop
At the end of October and beginning of November 2017, the 2ndField Workshop was conducted in Hanoi, Vietnam. The workshop was attended by 42 participants from 7 ASEANSAI member countries and 2 Subject Matter Experts (SMEs) from SAI Sweden.
The Facilitators were from the team of SAI Indonesia (Ms. Tri Widyantoro, and Mr. Tri Marhendra Rahardyan), the team of SAI Thailand (Ms. Buddhachard Tanjong, Ms. Pattamon Puttaseema, and Ms. Piyarat Tangkanjanapas), and the team of SAI Cambodia (Mr. Iech Sovachantra and Mr. Patri Som). The workshop was officially closed by Mr. Phan Truong Giang, Deputy Director General International Cooperation Department of SAI Vietnam and Mrs. Maria Susana S. Medez of SAI Philippines, on behalf of Representative Project Leader of LTAPII.
3rd Field Workshop
On December 2017, the 3rd Field Workshop was conducted in Nay Pyi Taw, Myanmar.The workshop was attended by 44 participants from 8 ASEANSAI member countries and 1 Subject Matter Expert (SME) from SAI Sweden. The Facilitators were from the team of SAI Malaysia (Mrs. Rose Zainam) and the team of SAI Philippines (Mrs. Maribeth Factora de Jesus, Mrs. Eden Bautista Bunayog, and Mr. Mark Anthony Giuban Flores). The workshop was officially closed by Mrs. Naing Thet Ooo, Director General of SAI Myanmar and Mrs. Maria Susana S. Medez of SAI Philippines, on behalf of Representative Project Leader of LTAPII.
At the field workshop, facilitators delivered the course on; introduction to risk-based approach, preliminary engagement activity, understanding the entity and its environment, internal controls (IC), risk assessment, materiality in planning and performing an audit, design overall responses and further audit procedures, audit sampling, audit accounting estimation, forming an opinion, reporting the financial statements, and quality control for an audit of financial statements.
From the collected evaluation sheets, participants were also able to have a better understanding on risk-based audit on RBAFA and IC based on relevant ISSAIs.