Strengthening the Professional Capacity of the Royal Audit Authority for Better Governance
The overall objective aims at further enhancing the professional and institutional capacity of the Royal Audit Authority (RAA), thereby contributing towards enhancing auditing, reporting and institutional credibility.
This objective is aligned to the RAA 2015 – 2020 Strategic Plan, the National Key Result Area 12 and 16 (Corruption reduced and Justice Services and Institutions Strengthened) of the forthcoming 12th Five-Year national development plan (2018 – 2023) and the UN SDG 16 (Peace, Justice and Strong Institutions)
With two outputs of
(i) increased auditing knowledge on thematic areas and
(ii) increased capacity in emerging audit issues
the project will adopt both ex-country and in-country trainings as the main instrument in the delivery of the above concrete outputs.
This reflects the continued efforts of the RAA to effectively audit and report on the economy, efficiency, and effectiveness in the use of public resources. It has accorded high priority to capacity building in the 11th Five Year Plan 2013-2018 and its Strategic Plan 2015-2020. Notwithstanding the enhanced individual competencies and institutional development, additional capacity gaps have been identified in the recommendations from the Supreme Audit Institution-Performance Measurement Framework Report, PEFA report 2016, the RAA’s strategic plan 2015-2020, 11th Five Year Plan of Bhutan, Guidelines for preparation of 12th Five Year Plan and the ADC's Bhutan Country Strategy 2015-2018.
The project shall support 14 (7 female, 7 male) auditors trained as trainers, and 247 (40 female, 207 male) auditors as training recipients and trainers/training facilitators with the larger impact on 1,306 agencies under the RAA’s jurisdictions.
The RAA as the Supreme Audit Institution of Bhutan is responsible for the effective delivery of their constitutional mandate to audit and report on the economy, efficiency, and effectiveness in the use of public resources and to contribute towards good governance.
The main activity under output (i) increased auditing knowledge on 7 thematic areas, will be ex-country training of trainers (ToT): Citizen Participatory Audit, Environment Impact Assessment and Social Impact Assessment, Quality Assurance, Effective Follow-up of Audit Results, Financial Statement Analysis, Forensic Audit, and Data Analytics.
Under output (ii) increased capacity in 7 emerging audit issues, the training activities will be carried out in-country during July – August 2018 on Public Expenditure Management System, Construction Audit, Tally Software, Report Writing, Office Management, and Auditing from the perspective of Sustainable Development Goals.
In recognition of the important mandate as a sound platform for good governance, the Austrian Development Cooperation has supported the capacity development of the RAA since 2012. The RAA is member of International Organization of Supreme Audit Institution (INTOSAI), equally supported by ADC.
The previous phase successfully led to the adoption of 22 audit manuals; two policies; development of 10 course materials; 16 trained trainers on general training facilitation; 10 trained trainers on auditing from gender perspective; course material on gender; three pilot audit reports rated higher as compared to other reports while assessing the RAA on the Supreme Audit Institutions Performance Measurement Framework and equipping the RAA's Professional Development Centre.