Conducting QA review is the last stage of the 3i Phase II SAI level support programme. In line with the Statement of Commitment (SOC) signed between SAI of Bhutan and IDI in 2016, a week long training on conducting the QA review of ISSAI based audit was provided to a team of three auditors from the SAI of Bhutan who will conduct the QA review of two ISSAI based pilot audits, which are currently under progress. The training was held from 17-21 April 2017 in Thimphu, Bhutan.
The training was provided by a resource person from the IDI, which was co-facilitated by two mentors from SAI Bhutan. At the training, the team was sensitised on the new Financial Audit QA tool developed by the IDI. As a part of the practical session, the team conducted the QA review of one financial audit of SAI Bhutan. The training also covered the QA models and QA functions in the SAI, which was also attended by the Deputy Auditor General and staff of the existing Research & Quality Assurance Division of the SAI.
One of the SAI outcomes under SoC is “SAI Bhutan has well-functioning QA mechanism”. This particular intervention not only facilitates building capacity of QA reviewer, but also geared towards strengthening the existing QA function at the SAI.