IDI-ASEANSAI ISSAI Financial Audit Methodology Workshop

Facing the challenge of consistently delivering of high-quality audits.

The IDI-ASEANSAI ISSAI based Financial Audit Workshop was held from the 3rd to 7th December 2018 in Vientiane, Lao PDR. Eight SAIs in ASEANSAI signed up for conducting ISSAI based cooperative financial audit under the IDI-ASEANSAI cooperation programme in July 2018. The first step of the process was to train the audit teams on ISSAI based financial audit methodology. The Vice President of SAO, Lao graced the opening of the workshop.

The Chair of the FAAS delivered a webinar session on value and benefits of ISSAI based financial audit in the public sector environment to 23 Financial Audit ISSAI implementers in the ASEANSAI region. This is one of our attempts to bridge the gap between standard setters and implementers.  Eight audit team leaders and 15 team members participated in this week-long workshop. Four mentors from ASEANSAI region facilitated the workshop and will provide provided both online and onsite support for pilot audits in 2019. 

IDI in collaboration with ASEANSAI appointed a Technical Liaison from the region, who will primarily provide technical backstopping to mentors and to help ASEANSAI sustain ISSAI based financial audit practice in its member SAIs. This is the first IDI-ASEANSAI Programme.

The workshop ended with a very positive note of "We will align, adjust and implement’ ISSAI financial audit methodology." The audit teams from eight SAIs committed to helping each other during the pilot audit as well as in the long term to sustain ISSAI based financial audits in the ASEANSAI region.  IDI acknowledges the contribution from SAI LAO for hosting and ASEANSAI secretariat for cooperating with the IDI in delivering the workshop.

For the year 2019, the audit teams will plan and conduct the pilot audits. Each mentor will visit her/his designated SAIs to provide onsite support to audit teams at the conducting phase of the audit. The audit reports are expected to be issued from June to July 2019. The audit reports will go through an independent quality assurance review, which is planned to take place in November 2019. The ASEANSAI Technical Liaison will ensure that every mentor provides both online and onsite support timely, and the audit teams adhere to the timeline for pilot audits agreed at the workshop. Besides mentors, the IDI Capacity Development Manager will also provide technical support to the audit teams throughout the whole process of pilot audits.

In its pursuit for sustaining the capacity development interventions to enhance capacities and performances of SAIs in the ASEANSAI region, IDI has adopted a stronger regional cooperation wherein the greater responsibilities of monitoring and follow up have been given to ASEANSAI Secretariat and the Technical Liaison. This is also to ensure building an ownership with the region, and the IDI gradually takes a back seat and provide technical know-how.



For further information about the 3i Programme, please see the webpage here.