Regional Workshop on Enhancing Roles of Supreme Audit Institutions
22 to 24 March 2016

The Southeast Asia Regional Department, in collaboration with the Office of Anticorruption and Integrity of Asian Development Bank (ADB) and the State Audit Office of Viet Nam, held a regional workshop on Enhancing Compliance with International Standard of Supreme Audit Institutions and Forensic Audit from 22 to 24 March 2016, in Ho Chi Minh City, Viet Nam.

The workshop specifically aimed to: provide information on ADB’s Anticorruption Policy and related procedures; share knowledge and experience on fraud prevention and detection techniques, financial reporting, and audit requirements of ADB; and exchange information about anticorruption efforts with supreme audit institutions.

Program and Learning Materials
Session / Activity Title Speaker(s)
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Welcome Remarks
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Introduction of Overall Agenda
This presentation explains the rationale behind the workshop and how corruption affects the projects supported by Asian Development Bank.
H. Lorraine Wang, Erickson Quijano
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit The R-CDTA: Rationale, Outputs, and Impact - Progress and Follow-up Actions
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit ISSAI Compliance Assessment in Financial Audit: Findings and Action Plan on 125 ICAT Compliance
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Issues, Challenges, and Questions on ISSAI Compliance on Financial Audit in Accordance to Audit Process
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Starting at Pre-Engagement and Pre-Engagement OAG-Myanmar, SAI Thailand
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Starting at Planning and Planning SAO-Lao PDR, SAI Brunei, BPK
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Starting at Field Work and Field Work SAV-Viet Nam, SAI Malaysia
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Reporting COA Philippines, SAI Cambodia
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Summary of Findings
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Common Objective of the Office of Anticorruption and Integrity and Standard of Supreme Audit Institutions
This presentation gives an overview of Asian Development Bank's Office of Anticorruption and Integrity (OAI) and how its role relates with the…
H. Lorraine Wang, Erickson Quijano
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Integrity Violations and Indicators
This presentation provides a snapshot of integrity indicators, and shows the consequences of integrity violations in Asian Development Bank-financed…
H. Lorraine Wang, Erickson Quijano
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Experiences in ISSAI Implementation
International Standards of Supreme Audit Institutions (ISSAI) Compliance and Inputs for Financial Audit Group Discussion on ISSAI Compliance
Group Presentation Group 1 - Starting at Pre-Engagement and Pre-Engagement
Group Presentation Group 2 - Starting at Planning and Planning
Group Presentation Group 3 - Starting at Field Work and Field Work
Group Presentation Group 4 - Reporting
Closing Remarks
Session / Activity Title Speaker(s)
Other Inputs on Financial and Forensic Audit Recap and Overview of Today's Agenda
Other Inputs on Financial and Forensic Audit Fraud Concepts and Red Flags
To find fraud, one needs to know what it looks like. There are a number of telltale signs of fraud and red flags that auditors need to get…
H. Lorraine Wang, Erickson Quijano
Other Inputs on Financial and Forensic Audit Professional Skepticism
This presentation tackles the relevance of professional skepticism in forensic accounting, and how this can help uphold integrity.
H. Lorraine Wang, Erickson Quijano
Other Inputs on Financial and Forensic Audit Financial Statement Fraud
This presentation explains how errors and manipulations arise, and enumerates the types of financial statement frauds and analysis.
H. Lorraine Wang, Erickson Quijano
Other Inputs on Financial and Forensic Audit Independent Due Diligence
Other Inputs on Financial and Forensic Audit Experiences of Collaboration between Supreme Audit Institutions and Private Auditor (Outsourcing) in Sri Lanka
Other Inputs on Financial and Forensic Audit Audit Outsourcing for International Financial Institution Projects in Mongolia
Other Inputs on Financial and Forensic Audit Outsourcing to Address Capacity Gaps: Potential Collaboration between State Audit Office of Viet Nam and Private Auditors
Other Inputs on Financial and Forensic Audit SAI Bhutan's Strategies for the Implementation of ISSAI/SAI Performance Measurement Framework Assessment Done for SAI Bhutan
Other Inputs on Financial and Forensic Audit Action Plan on Implementation of Updated ISSAI Guidelines
Open Forum
Session / Activity Title Speaker(s)
Updated Action Plan on Financial Audit Recap and Today's Agenda
Updated Action Plan on Financial Audit Lessons Learned from Proactive Reviews
The Asian Development Bank closely looks into each project it supports through Project Procurement-Related Reviews. These reviews offer internal…
H. Lorraine Wang, Erickson Quijano
Updated Action Plan on Financial Audit Updated Financial Audit Manual on ISSAI Compliance
Group Discussion
Group Presentation H. Lorraine Wang, Erickson Quijano
Next Steps and Summary Action Plans and Implementation Strategies
Open Forum
Wrap Up and Closing

Disclaimer

The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.

Event Coordinator/s

  • H. Lorraine Wang

ADB Organizer/s

  • Office of Anticorruption and Integrity

Topics

  • ADB Administration and Governance