1.Office of the Auditor General of the Union of Myanmar, OAGM and Office of the Auditor General of Norway, OAGN jointly held the Workshop on Performance Audit at the Office of the Auditor General of the Union, Nay Pyi Taw from October 2 to 3, 2017.
2.In the workshop, the Performance Audit Expert from Office of the Auditor General of Norway generally explained the objectives of the Performance Audit Workshop, 3 types of Performance Audit, audit design matrix using in audit planning stage, and the main objectives of Performance Audit prescribed in the International Standards of Supreme Audit Institutions (ISSAIs). The Norway expert shared their experiences on “Performance Audit on Hospitals” as case study learned in Norway and its related audit methodologies, findings, recommendations in the audit report, and audit results. They also discussed vice versa with the participants on the objectives of each of (7) Performance Audit Areas which OAGM were conducted as pilot audits and its related findings, positive experiences, challenges and suggestions on the requirements based on their experiences. The expert exchanged their ideas and discussed on the questions from the participants.
3.By holding the workshop, the participants reached the knowledge about Performance Audit in line with ISSAIs framework and International experiences by studying the real-case from OAGN. The participants can imagine more important areas which they should emphasis in the future, obstacles, the possible ways to overcome such kinds of challenges, so that the participants can apply those knowledge and ideas as effective tools when they conduct Performance Audit in a practical manner. In the workshop, a total number of (115) persons who are the expert from Office of the Auditor General of Norway, officers and staff from Office of the Auditor General of the Union and the audit offices around Nay Pyi Taw territory were present.