Jabatan Audit Brunei Darussalam (SAI Brunei Darussalam) as the Knowledge Sharing Expert take a lead the development of the ASEANSAI Fundamental Audit Guidelines on Construction Projects under with the aim of providing an established source of reference on the audit of construction projects for ASEANSAI member states.
Construction projects assume a pivotal role in advancing public infrastructure and quality of life, yet they pose significant challenges and risks. This guideline offers a structured approach to auditing construction projects, ensuring transparency, accountability, and the efficient use of public funds. Starting from the pre-contract stage and progressing through design, tendering, and post-contract phases, these guidelines empower auditors to evaluate construction projects comprehensively. With the collective wisdom of our ASEANSAI colleagues, we have taken great care to ensure that this guideline would be able to meet the unique needs and circumstances of our region.
The emphasis on follow-up audits reflects our collective commitment to enhancing project management and accountability continually. Moreover, it adheres to the International Standard of Supreme Audit Institutions (ISSAI), ensuring alignment with global best practices.
It is intended that the guidelines be used by auditors of ASEANSAI member states in the conduct of audits of Construction Projects and it may be utilized as a template for individual ASEANSAI member states to develop its own guidelines accordingly It is expected that the guidelines will elevate the quality of construction project audits across ASEANSAI member nations.
The guideline was launched at the 7th ASEANSAI Summit 2023 in Manila, Philippines.
Download : ASEANSAI Fundamental Audit Guidelines on Construction Projects
