ASEANSAI LTAPII phase 1 which took place from 2015 to 2016 aimed to train the participants on the concepts and applications of ISSAIs by focusing on Risk-Based Approach on Financial Audit (RBAFA) with the relevant ISSAIs pertaining to it. The phase 1 has been completed with the Audit Review Meeting which was held from 25 to 29 July 2016 in Bangkok, Thailand.
Following the end of the phase 1, SAI Malaysia as Sub project lead of LTAPII phase 2 together with SAI Philippines as Project lead of LTAPII and SAI Indonesia as the Secretariat Function, held the Design Meeting of Facilitation Skills Workshop for LTAPII from 14-24 November 2016 at Sheraton Imperial Hotel, Kuala Lumpur, Malaysia. The meeting was attended by participants from 4 ASEANSAI member countries; SAI Indonesia, SAI Malaysia, SAI Philippines, and SAI Thailand.
The purposes of the meeting were to develop and finalize the course design and worksop materials for Facilitation Skills Workshop (FSW), to determine the agenda of FSW, to assign roles and responsibilities of course designers during FSW, and to develop criteria for participants’ certification on LTAPII.
On the last day of the meeting, participants were agreed upon following points:
Facilitators will review and give comments on all materials that have been arranged during the DFSW on the online platform. Time limit for comments submission will be 2 weeks before the FSW. Soon after, SAI Malaysia will collect all online-comments from facilitators for the final course materials.
Certification program for ASEANSAI LTAPII is targeted to be finished at the end of 2017, involving 24 participants from 8 member SAIs; SAI Cambodia, SAI Malaysia, SAI Myanmar, SAI Indonesia, SAI Lao PDR, SAI Philippines, SAI Thailand, and SAI Vietnam.
As one of the expected FSW output, participants will draft an action plan that will be implemented in respective SAIs.
Before FSW, participants will be informed about course announcement on certification of completion and certification of competency.
Discussion on certification process of LTAPII will be discussed later on which includes the preparation, certification name, certification steps, and certification criteria.
Invitation letter for FSW participants and facilitators will be issued one month before the date of FSW by SAI Philippines. It will state the venue, date, practical information, and template of action plan.
Parties whose in charge with the monitoring and evaluation (monev) of action plan will be the project lead, sub project leads, mentors on phase 1 and facilitators on phase 2. For phase 1, the monev will be done by evaluating the audit report conducted on phase 1; while for phase 2, the monev mechanism will be discussed later.
After the FSW and certification process, ASEANSAI will be reviewed by World Bank at the end of 2017. The review will include the achievement of 75% of certified facilitators involve in audit assignment and deliver ISSAI training as well as establishment of 2 pilot project selected in ASEANSAI member countries.
BPK as the Sub Project Leader was represented by Dedy Eryanto (Section Head of Research and Development on Financial Audit), Jarot Sembodo (instructor) and Endra Noviandy Sujadi (staff) while as the ASEANSAI Secretariat Function was represented by Izzah Annisa and Eva Dini Susanty (staff).