International Journal of Auditing – October 2003
The 6th CAROSAI Congress took place in Bermuda in August 2003, and IDI was delighted to report on progress being made in the region towards the completion of the Long-Term Regional Training Program (LTRTP). IDI was also one of three signatories (the other two being CAROSAI and the U.K. National Audit Office) to a Memorandum of Understanding (MOU) that was signed during the Congress. The MOU outlines a partnership program that will provide the region’s SAIs with training and institutional strengthening activities over the next 3 years. To emphasize the importance of institutional strengthening to the region, the Regional Training Committee was renamed the Regional Institutional Strengthening Committee and given a wider area of responsibility. A Strategic Planning Workshop also took place to provide background material to aid in developing an operational training and capacity-building plan for the region.
In addition, a 3-week design meeting took place in Grenada in September 2003, with eight training specialists completing their preparations to deliver workshops on financial audit and fraud to regional auditors in Trinidad and Tobago in November.
Further Public Debt Training in OLACEFS
IDI Update has reported the progress of IDI’s cooperation project with the INTOSAI Public Debt Committee in recent editions. Following the delivery of a Public Debt “Champions” Workshop in Mexico in April-May 2003, which resulted in the formation of a pool of public debt trainers and mentors in OLACEFS, the process continued with a Design and Development meeting in Brazil in August 2003. The selected “Champions” group (from Mexico, Costa Rica, Panama, Colombia, Venezuela, Brazil, and Uruguay), alongside subject matter experts from the U.S. General Accounting Office and the World Bank and training specialists from Mexico and Uruguay, developed a 2-week Public Debt Workshop. The workshop will be delivered twice to OLACEFS audit practitioners; the first delivery taking place in Colombia later in 2003.
Performance Auditing in ARABOSAI and SPASAI
ARABOSAI’s progress towards its first performance auditing workshop continued in August and September 2003 when a performance auditing design meeting was held in Egypt. Selected training specialists from IDI’s recently completed Course Design and Development and Instructional Techniques Workshop met with subject matter experts to finalize the content of the workshop. The Regional Audit Workshop will take place in Kuwait in December 2003.
Performance auditing is also a current issue in SPASAI. A Performance Audit Workshop was held in Tonga in May 2003. Jointly funded by the Asian Development Bank and IDI, the workshop brought together 27 participants from 16 audit offices in the region and used seven trainers who had participated in another cooperation project between SPASAI and IDI in November-December 2002. The trainers were supported by an experienced performance auditor from New Zealand and used a case study and other methods to help participants draw up a performance audit proposal that could be used as the basis for a first performance audit study in each of their offices.
Enhancing Anglophone Africa’s Network of Training Specialists
At the end of July 2003, over 40 trainers from SAIs in English-speaking Africa attended a regional training symposium in South Africa that was intended to help form bonds between trainers. The symposium was organised by the AFROSAI-E/SADCOSAI secretariat and funded by IDI. It consisted of networking exercises, discussions on factors that hinder the progress of regional trainers in delivering training in their SAIs, and practical training sessions on subjects such as coaching, on-the-job training and presentation software.
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