The ASEANSAI Knowledge Sharing Committee (KSC) organised the ASEANSAI Knowledge Sharing Workshop on Public Debt Audit from 26 to 29 August 2025 at Joy Nostalg Hotel & Suites, Manila, Philippines. The Commission on Audit (COA) of the Philippines hosted the event, which was attended by 25 representatives from ASEANSAI member SAIs and the Swedish National Audit Office (Swedish NAO) as the facilitator. The participation of the Swedish NAO further strengthened cooperation between ASEANSAI and the Swedish NAO.

The workshop aimed to enhance ASEANSAI members’ understanding and application of public debt audit methodologies in accordance with international standards. Discussions were guided by the UN Guiding Principles on Foreign Debt and Human Rights and the INTOSAI Guidelines on Public Debt Audit (GUID 5250), which align with ISSAI 100 principles on financial, performance, and compliance audits. Participants exchanged insights and shared practices to promote transparency, accountability, and sound public debt management across the region.

In the concluding session, participants emphasised the importance of adopting a risk-based approach in auditing public debt. Given the diverse mandates, accounting frameworks, and audit systems among ASEANSAI members, such an approach would enable SAIs to design audit programs that are contextual, adaptive, and responsive to national circumstances. The workshop reaffirmed ASEANSAI’s commitment to fostering professional collaboration and strengthening public sector auditing capacity to support good governance and sustainable financial management in the ASEAN region.