IDI Update

International Journal of Auditing – July 2003

CAROSAI Completes the Long Term Regional Training Program

Following the 3-week Instructional Techniques Workshop (ITW) in St. Lucia, CAROSAI now has a pool of Training Specialists who will take on a regional training role. From the 22 participants who completed the ITW—and who had already completed a 7-week workshop on course design and development in St. Kitts last year—8 will be selected to take part in a design meeting in Grenada and the delivery of a Regional Audit Workshop, both scheduled for later in 2003.

Public Debt Training in OLACEFS

As reported in the last edition of IDI Update, a 5-week “Champions” program in Public Debt auditing was completed at the end of May. The challenging idea behind this program is that each of the participants (from Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Nicaragua, Panama, Peru, Uruguay, and Venezuela) returns to his/her SAI and acts as a mentor, trainer, and authority, thus providing a sustainable environment for public debt auditing in the region.

Increased Pool of Training Specialists in ARABOSAI

A combined workshop incorporating course design, development, and instructional techniques took place in Rabat, Morocco, from February 24 – April 11, 2003. Twenty-six participants (12 of whom were women) from 16 member SAIs of ARABOSAI took part in this program. Outcomes of the workshop include a new pool of Training Specialists, a performance audit course, and a number of 2-day audit-related courses. (See article below on “Promoting Performance Auditing in ARABOSAI” for additional details.)

Ibrahim Al-Abdelat (Jordan), Mbarka El Ifriki (Morocco), Mona Boraie (Instructor - Egypt), Abdullah Al-Sofyani (Saudi Arabia) and Sabah Iaridhi (Tunisia)” at ARABOSAI workshop in Morocco.
Ibrahim Al-Abdelat (Jordan), Mbarka El Ifriki (Morocco), Mona Boraie (Instructor - Egypt), Abdullah Al-Sofyani (Saudi Arabia) and Sabah Iaridhi (Tunisia)” at ARABOSAI workshop in Morocco.

Environmental Auditing – The Latest Step

Following previous news about the IDI’s cooperation with the INTOSAI Working Group on Environmental Auditing (see the January 2003 Journal), this edition of IDI Update brings the latest developments. At the beginning of June, 10 Training Specialists met with 6 subject matter experts in Oslo, Norway, for an Environmental Awareness Workshop. The group comprised representatives from most INTOSAI regions. The Training Specialists will follow up this workshop with a course design meeting in Malaysia in August and September 2003.

ASOSAI Events Postponed

The outbreak of Severe Acute Respiratory Syndrome (SARS) in Asia has had a significant impact on ASOSAI’s plans for training activities in 2003. Following a successful Course Design and Instructional Techniques Workshop in Thailand last year, the scheduled follow-up design meetings and Regional Audit Workshops have had to be postponed because of travel restrictions caused by SARS. New dates will be announced in due course.

Promoting Performance Auditing in ARABOSAI

IDI, in cooperation with ARABOSAI (the Arab Organization of Supreme Audit Institutions) and the Moroccan Court of Accounts, recently held a 7-week training program on the two themes of “Course Design and Development” and “Instructional Techniques” in Rabat, Morocco. Twenty-six participants from 16 of ARABOSAI’s member SAIs (Algeria, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Mauritania, Morocco, Oman, Saudi Arabia, Sudan, Syria, Tunisia, United Arab Emirates, and Yemen) took part in the program. This brief article provides information on how this program will help ARABOSAI, through training, move toward greater involvement in performance auditing.

Background

IDI’s Long Term Regional Training Program (LTRTP) was delivered in ARABOSAI from 1997-1999; this led directly to a regional training plan, a pool of graduate Training Specialists, the development of a 2-week Financial Audit Workshop and a number of 2-day audit-related courses, and a training output that saw 30 auditors from the region receiving a Financial Audit course.

In 2000, ARABOSAI requested a second, condensed, version of the LTRTP. The goals specified in the subsequent Memorandum of Understanding between the region and IDI were to help the member SAIs of ARABOSAI enhance their training capabilities and broaden the scope of their training and information exchange activities through the expansion of their pool of Training Specialists. Importantly, performance auditing was selected as the focus of this second LTRTP. While only a few SAIs in the region carry out performance audits at this time, there is a great deal of interest in the subject and it is seen as a priority need for the region.

The Training Program

One important factor throughout this training program was the IDI’s insistence on using regional staff, with the instructional team comprising six IDI Training Specialists, all graduates of the first LTRTP, and two regional subject matter experts. The instructional team were Abdelrahman Al-Ajlan (Saudi Arabia), Ayman Albashbeshy (Egypt), Adnan Al-Hasan (Kuwait), Mona Boraie (Egypt), Khalid Nounouhi (Morocco), and Anayat Said (Sudan).

The training program consisted of two workshops: a 5-week Course Design and Development Workshop (CDDW) and a 2-week Instructional Techniques Workshop (ITW). During the CDDW (weeks 1 to 5), as the participants learned the essentials of course design and development, they applied their skills in the development of a 2-day course. Their skills were further reinforced as they participated in the design and development of a Performance Audit Workshop (PAW).


Participants in ARABOSAS training included, Nashwa El-Wahsh (Egypt), Ihab Nfadi (Egypt), Mohammed Balala (United Arab Emirates), Ibrahim Al-Abdelat (Jordan), Adel Alkoot (Kuwait), Mohamed Essaouabi (Morocco), Sabah Iaridhi (Tunisia) and Mbarka El Ifriki (Morocco)”.

During the ITW (weeks 6 and 7), participants learned the essentials of adult interactive instructional/facilitating techniques. These include presentation skills, group discussion skills, group dynamics, and management of the learning process. They also field-tested the PAW materials developed earlier in the program.

The selection of participants for this program was based on the understanding that all ARABOSAI member SAIs should be invited. Developing countries were invited to nominate two participants, while the more developed countries sent one candidate each and covered their expenses. IDI also adopted a strategy to encourage female participation whereby SAIs wishing to nominate two participants had to nominate at least one woman. This strategy proved effective: for the first time in the ARABOSAI region, the percentage of female participants reached 46 percent compared to 14 percent in previous workshops.

The success of the workshop can largely be attributed to the attitude and commitment of the participants themselves. Participants demonstrated effective interpersonal and communication skills very quickly, and this provided a firm foundation upon which new skills and knowledge were developed and integrated.

What Is Next for ARABOSAI?

Following completion of the training program, each participant is required to complete a 2-day audit-related training course and submit it to IDI for review and feedback. This project forms a vital part of the evaluation process. Participants who succeed in completing their 2-day course will be awarded an IDI Training Specialist Diploma. After the evaluation process is completed, five Training Specialists will be selected to finalize the PAW developed during the program and will then deliver it to an audience of audit practitioners from SAI members of ARABOSAI.

A preparation meeting will take place in Egypt in September 2003, while the PAW will be held in Kuwait in December 2003.

Contacting IDI

If you would like to discuss any of the issues raised in this edition of IDI Update, please telephone +47 22 24 13 49 or email idi@idi.no.