Participants and Subject Matter Experts posed for a picture during the Course Design and Development Writeshop in Financial Audit held on 19-27 August 2019 in Phnom Penh, Cambodia.

As part of the sustainability initiatives of the Long-Term Association of South East Asian Nations Supreme Audit Institutions (ASEANSAI) Programme on International Standards of Supreme Audit Institutions (ISSAIs) Implementation, the ASEANSAI Training Committee chaired by the Commission on Audit, conducted the Course Design and Development Writeshop (CDDW) in Financial Audit for Instructors on 19-27 August 2019 in Phnom Penh, Cambodia.

The program aims to advance the knowledge of ASEANSAI auditors in financial audit and empower them to align their national standards with the ISSAIs.

Four ASEANSAI-accredited ISSAI Facilitators on Financial Audit from the Supreme Audit Institutions (SAIs) of Cambodia, Malaysia and Myanmar, and one financial auditor from SAI Philippines were trained as course designers. With guidance of the Subject Matter Experts from the Swedish National Office and mentors from the ASEANSAI Training Committee, courseware on specific financial audit topics such as Audit Documentation, Audit Evidence, Analytical Procedures, and Reporting was designed and developed.

The courseware consists of six training sessions to link the planning phase to the execution and reporting phases of the financial audit process. Upon approval, the courseware will be used and delivered in the proposed Financial Audit Workshop that will be conducted in April 2020.