A Memorandum of Understanding (MoU) signed between the Supreme Audit Institutions (SAIs) of Myanmar and Norway includes cooperation to enhance work in performance and compliance audits. In January 2020, SAI Myanmar established a 14-member unit specializing in performance audits, and as part of the MoU, SAI Norway experts—Oda Krogh Laeret, Hege Maaso, Haakon Haugevik Jernsletten, Felix Paul Rober and Ingvald Heldal—conducted a workshop February 17-28, 2020, dedicated to “Performance Audit Report Writing and Performance Audit Unit Capacity Development.”
The workshop included an introduction to performance audit; a discussion on conducting performance audits through various phases; dialogue on SAI Norway best practices; and an insightful question and answer session. Event participants gained knowledge on topics, such as performance audit processes, techniques and procedures; methods to develop and maintain a competent, effective performance audit unit; guidance on implementing quality control; and best practices in administering human resource functions. At the event’s conclusion, SAI Norway experts shared workshop outputs with SAI Myanmar management and held robust discussions on the parliamentary reporting process; drafting a performance audit manual; additional performance audit training cooperative efforts in regions and states; forming specialized performance audit teams in each division; and establishing a methodology support unit.