Conducting the Performance Audit (PA) Workshop
1. Experts from the Office of the Auditor General of Norway (OAGN), Mrs. Ingvild Gulbrandsen, Mr. Haakon Jernsletten and Ms. Hege Massso, led to hold the Performance Audit (PA) Workshop with the Performance Audit (PA) Teams who conduct the project areas of Procurement and Distribution of Drugs and Irrigated Water Storage and Distribution from Constructed Dams from the Office of the Auditor General of the Union of Myanmar (OAGM) and from the Offices of the Auditor General of State and Region at the Assembly Room (Hall) of the OAGM, Nay Pyi Taw from 24th to 28th June, 2019.
2. In the Workshop, the experts from OAGN discussed and made the presentations about the pre study phase such as the experiences of auditing of the procurement and distribution of drugs and irrigated water storage and distribution from constructed dams of the PA Teams, selecting the audit problem related to the pre-study phase, selecting the audit topic, defining materiality, audit risks and audit criteria, considering points in preparing the audit scope, audit design and work plan related to the main study phase, making presentations related to the main study in groups.
3. By holding the Workshop, the participants gained the knowledge about the facts conducted in pre study phase and main study phase and the audit procedures to be conducted effectively in the field work.
4. The Director General from the Audit Department, the Deputy Director Generals from the Audit Department and the responsible persons from the PA Teams from OAGM, State and Region Audit Offices who conducted the PA such as Drugs and Irrigation Areas, a total number of 43, attended the workshop.
5. At the last day of Workshop, the experts from OAGN met with the Permanent Secretary and Director Generals (Audit Department). They discussed the way forwards for conducting Performance Audit on two areas of Drugs and Irrigation such as holding workshops for the main study phase, field work and reporting, doing Skype meeting with the PA experts and holding workshop for the Environmental Audit.