Posted by admin On August 28, 2019

As part of the sustainability initiatives of the Long-Term ASEANSAI Programme on ISSAI Implementation (LTAPII), the ASEANSAI Training Committee (TC) chaired by the Supreme Audit Institution (SAI) of the Philippines (Commission on Audit), conducted the Course Design and Development Writeshop (CDDW) in Financial Audit for Instructors on 19-27 August 2019 in Phnom Penh, Cambodia.

The CDDW utilized as course designers four ASEANSAI-accredited ISSAI Facilitators on Financial Audit, particularly from the SAIs of Cambodia, Malaysia and Myanmar, and one financial auditor from SAI Philippines. With the guidance of the Subject Matter Experts (SMEs) from the Swedish National Audit Office (SNAO) and the mentors from the TC, a courseware on specific financial audit topics Audit Documentation, Audit Evidence, Analytical Procedures, and Reporting was designed and developed.

The courseware consists of six sessions aiming to link the planning phase to the execution and reporting phases of the financial audit process. Each session consists of a set of course materials, namely, Session-at-a-Glance (SAAG), PowerPoint Slides, Facilitator’s Guide (FG), Structured Learning Exercises (SLEs) and Participants’ Notes.

Upon approval, the courseware will be used and delivered in the Financial Audit Workshop proposed to be conducted in April 2020. This will ensure attainment of the programme’s main objectives, advancing the knowledge of ASEANSAI auditors in financial audit, and empowering them to align their national standards to the ISSAIs.