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  [ Read More ]