International Journal of Auditing – July 2003
Bangladesh
By Asif Ali, Comptroller and Auditor General of Bangladesh
The Office of the Comptroller and Auditor General (CAG) of Bangladesh has embarked upon a four-phased planning cycle to improve audit quality and to increase efficiency by enhancing its capabilities. This new project has identified short-term, mid-term, long-term, and tenure-term goals and is expected to result in more coherence, integration and accountability in all areas of my institution’s activities. I initiated this project when I assumed office earlier in 2003, and I am pleased to share our experiences with Journal readers.
A Four-Phased Work Plan
Short-term Goal: This first phase of the project began in January 2003 and is aimed at confidence building. During this cycle, the CAG visited all field offices and provided necessary guidance and instructions. All senior and mid-level officers were addressed on different occasions and the necessity to raise the quality of audit was underscored with the members.
Short-term goals
- Ensuring punctuality and discipline at all levels
- Improving the office environment
- Increasing supervision, monitoring, and inspection activities
- Distributing work rationally
- Maintaining a daily workbook
- Taking stock of pending work and settling it within prescribed time frames
- Improving work quality
Mid-term Goal: During this 6-month period, a strong foundation is being built during phase one; future targets will also be identified. The majority of targets in this planning cycle are already being achieved, due in large part to the involvement of senior and mid-level officers in the field audit. This involvement should significantly increase the quality of audit by using the experience of upper level officials.