International Journal of Government Auditing – Winter 2018
The State Audit Office of Vietnam (SAV) hosted a Facilitation Skill Workshop under the long-term Association of Southeast Asian Nations (ASEANSAI) program framework on International Standards of Supreme Audit Institutions (ISSAI) Implementation Phase 2. The workshop, attended by representatives from ASEANSAI members of Cambodia, Indonesia, Malaysia, Myanmar, Philippines, Thailand, and Vietnam, included representatives from Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and international experts.
Jointly coordinated by the Supreme Audit Institutions (SAIs) of Indonesia, Malaysia and the Philippines, the event builds on phase one training ISSAI concepts focusing on Risk-Based Approaches on Financial Audits, creates a pool of certified ISSAI facilitators specifically for ASEANSAI, and promotes ISSAI application to individual SAIs.
ASEANSAI members had a forum to exchange knowledge and experience during the three-day workshop, and facilitators capitalized on opportunities to practice ISSAI implementation understanding as envisaged in the Association of Southeast Asean Nations (ASEAN) strategic plan.
The Long-Term ASEANSAI Program Phase 2 (LTAPII) program is led by The Commission on Audit of the Republic of the Philippines, which involves three sub-project leaders-the Audit Board of the Republic of Indonesia, Office of the Auditor General of Thailand and Jabatan Audit Negara. The program aims to institutionalize systems for ISSAI implementation and quality audits conducted by ASEANSAI members.