Cooperation Meeting of INTOSAI Development Initiative (IDI) – ASEANSAI Programme on ISSAI-based Cooperative Financial Audit was held on 26-27 July 2018 in Double Tree by Hilton Hotel Malacca, Malaysia. The meeting was attended by 35 participants from 8 SAIs in the ASEAN region of the Philippines, Indonesia, Laos, Malaysia, Myanmar, Thailand, Cambodia and Vietnam and subject matter expert from the IDI. The purpose of this meeting was to discuss current status of implementation of financial audit ISSAIs, challenges and opportunities for implementing financial audit ISSAIs and the key concepts related to ISSAI compliance and also discuss and agree on the commitments for the programme.
The meeting was opened by Vice Chairperson of ASEANSAI, Auditor General of Malaysia, Tan Sri Dr. Madinah binti Mohamad. In her speech, the Auditor General of Malaysia emphasized that ISSAIs implementation is a very challenging and demanding task to a SAI because it involves assimilating the ISSAI framework into the auditing methods, procedures and processes of the SAI. In addition, the Auditor General of Malaysia expressed her gratitude to IDI for supporting the ASEANSAI capacity development which is the first arrangement of its kind between ASEANSAI and IDI, and also hoped that in future, this kind of formal arrangement will result in greater joint-initiatives with development partners for mutual gain.
During the meeting, the SME from IDI, Mr. Karma Tenzin presented the Implementing Financial Audit ISSAIs. Furthermore, the eight SAIs that have committed in this program, SAI Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Thailand, and Vietnam delivered presentations pertaining to implementation of financial audit ISSAIs.
On the next day, the participants discussed on proposed IDI-ASEANSAI Cooperative Financial Audit and signed a statement of commitments to participate in all agreed activities and schedule of this progamme. After the discussion, the statement of commitment was signed by Mrs. Archana Shirsat as representative of IDI, Tan Sri Dr. Madinah binti Mohamad as representative of ASEANSAI and 8 Head of SAIs and representative of Head of SAIs who participate in this programme.
The meeting was closed by Auditor General of Malaysia, Tan Sri Dr. Madinah binti Mohamad. In her speech, Auditor General of Malaysia mentioned that the vision and objective of this programme has strong residence in capacity development initiative undertaken by ASOSAI and the main mission of every SAIs which is to contribute their benefit to citizen and hoped that the signing statement of commitment on this programme bring huge responsibilities to be fulfilled by each SAIs in terms of strategic direction, commitment and resources.
After the implementation of the IDI-ASEANSAI Cooperation Meeting, each SAI is expected to prepare an audit team who will follow the agenda as follows Financial Audit Workshop (3-7 December 2018); Online Support to SAI teams in Planning Financial Audits (January – February 2019); Onsite Support to SAI teams in Conducting Financial Audits (February – March 2019); Online support for review of audit reports (April 2019); Quality Assurance of financial audits and Lessons learned and exit meeting.
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