Posted by admin On September 17, 2018

In 2013, the use of the ISSAIs was relatively new, or in some SAIs in the region, was not even being implemented in their audits. A corollary need on risk-based audit was likewise identified in the knowledge-sharing activity hosted by the SAI of Malaysia in May 2014. This training need on risk-based audit and internal control was further emphasized during the Knowledge Sharing Workshop (KSW) held in Bandung on 18-22 August 2014, in cooperation with GIZ and Swedish National Audit Office (SNAO).

This workshop aimed at promoting the implementation of ISSAIs among ASEANSAI members, led to a collaborative work between the ASEANSAI Knowledge Sharing Committee (KSC) and Training Committee (TC) on capacitating the ASEANSAI on ISSAI implementation. Hence, a Coordination/Planning Meeting was conducted in March 2015 in Tagaytay, Philippines, which paved the way for the formulation of the Long-term ASEANSAI Programme on ISSAI Implementation (LTAPII). The programme has two phases: Phase 1- Risk Based Approach in Financial Audit (RBAFA) and Internal Control (IC) based on ISSAIs and Phase 2- Establishment of ISSAI Pool of Facilitators.

This report contains the activities conducted by LTAPII with the primary objective of advancing the implementation of ISSAIs in the region. The programme ran for a span of four years (2015-2018) with the following objectives:

  1. To provide support to participating SAIs to develop their organizational and audit capacity in implementing the ISSAIs;
  2. To provide support to participating SAIs in enhancing the professional skills of their ISSAI-certified facilitators who shall form the core of auditors (a) performing ISSAI- compliant financial audits in their respective SAIs and (b) acting as workshop facilitators for ASEANSAI KSC and Training Committee activities as well as audits conducted by the ASEANSAI.

Through the collaboration of participating ASEANSAI member countries, subject matter experts from SNAO, and development partners, such as the German Government and World Bank, the programme has successfully capacitated 27 auditors from participating member SAIs and produced a total of 18 ASEANSAI-certified ISSAI Facilitators. The strong commitment and support of the sub-project leaders of Phase 1 and Phase 2 of the Programme, SAI Indonesia and SAI Thailand and SAI Malaysia, respectively, together with the SAI Philippines as Overall Project Leader, contributed to the successful achievement of the objectives of the Programme.