Cover Story

International Journal of Government Auditing - October 2005
Bhutan

In-house Training in IT Auditing

Every year from mid-June to the end of July, the Royal Audit Authority (RAA) of Bhutan takes a break from auditing and concentrates on the professional development of its staff. Most of this time is spent on in-house training, which is effective in terms of both content and cost and also provides a forum for auditors to share their specialized knowledge and skills with others.

The 2005 in-house training, which began on June 13, focused on information technology (IT) auditing and other IT-related areas. Most of the sessions were delivered by RAA staff abroad. The RAA training specialist instructed the presenters in basic training skills before the sessions began.

The 5th Indo-Bhutan Audit Training was held June 20-24 on the topic of auditing in an IT environment. These training events grew out of a memorandum of understanding signed in December 2001 between the Office of the Comptroller and Auditor General of India and the RAA. Mr. V. Ravindran, Accountant General, Kerala, and Mr. N.K Sah, Deputy Director from the Office of the Comptroller and Audit General of India, New Delhi, were the presenters for this year’s training.

This year’s training also featured a competition among the audit divisions to present a significant audit observation. The event is designed to share information and alert auditors about irregularities and corruption identified during audit assignments and to equip the auditors with countermeasures. Each observation is judged on the application of
professionalism and tact while conducting an audit. The in-house training concluded with the 8th Annual Audit Conference on auditing in an IT environment.

For additional information, contact: Royal Audit Authority, fax: ++975 2 32 34 91; e-mail: raa@druknet.net.bt; Web site: www.bhutanaudit.gov.bt.