Conducting a QA review of pilot audits was the last stage of the 3i Phase II SAI level support programme being delivered in SAI Bhutan. In line with the Statement of Commitment (SOC) signed between SAI of Bhutan and IDI in 2016, a week long onsite technical support (7-11 August 2017) was provided to three QA reviewers from SAI Bhutan who conducted the QA review of two ISSAI based pilot financial audits.
The resource person from IDI provided this onsite technical support to the team by conducting the review consistently, applying the tool in an appropriate manner, and drafting the review report. Prior to visiting SAI Bhutan for this mission, this IDI resource person extended the support to the team online. The team conducted the QA review using the draft financial audit QA tool and guidance developed by the IDI. At the end of the week, the QA review team presented the progress made thus in this QA review, including the draft QA report of one audit engagement to the Auditor General and the SAI management. As envisaged in the SoC, the SAI management acknowledged the need to institutionalise the QA function. SAI Bhutan has already commenced the work of establishing a fully functional QA mechanism. Similar onsite support will be provided for performance and compliance audits in early 2018.