Malaysia Auditor General and Chair of Asian Organisation of Supreme Audit Institutions for the term 2015-18, Dr Madinah Binti Mohamad. (Photo: VNA)Hanoi (VNA) - On thesidelines of the 14th assembly of the Asian Organisation of Supreme AuditInstitutions (ASOSAI) in Hanoi, Malaysia Auditor General and Chair of ASOSAI2015-18 Dr Madinah Binti Mohamad talked to Viet Nam News, an English language newspaper of Vietnam New Agency, about cooperationactivities between member countries’ audit agencies and the importance ofenvironmental audit.
Can you tell us about the cooperationprogrammes between ASOSAI and developing countries in Asia, including Vietnam,especially in terms of capacity building?
In term of the cooperation programmes,ASOSAI has a number of activities with other institutions.
ASOSAI has signed a Memorandum ofUnderstandings (MoU) with other regional groups such as EUROSAI and AFROSAI inorder to create regional meetings and mutual agreements emphasising severalsignificant matters such as Sustainable Development Goals (SDGs), IT Audit andEnvironment Audit. We conduct parallel research to provide insights andforesights of SDGs through the exchange of knowledge, experience, and bestpractice. Particular attention will be given on the readiness of nationalsystem and data aspect as case studies.
Country paper presented in ASOSAI WGEA(Working Group on Environment Auditing) and INTOSAI (International Organisationof Supreme Audit Institutions) WGEA as well as in front of Working CommitteeGroups. ASOSAI has also contributed several articles in INTOSAI News BriefGreenlines INTOSAI on the parallel audits topics.
ASOSAI has also paid attention to capacitybuilding, for example, ASOSAI training centres in Malaysia, China and Indiahave conducted various Knowledge Sharing sessions, training programmes inblended training method whereby participants will conduct the online course andattend the face to face meeting in many ASOSAI country members.
After the successful term as the chair ofASOSAI, could you share with us your experience in facilitating cooperationbetween 46 SAI members?
We focused on strategic and effectivecommunication developed among SAI members through online meetings then theimportant and significant matters will be concluded in the conventional meetingamong ASOSAI members.
Through Working Groups such as ASOSAIWorking Group in Environmental Audit (WGEA), we could find the best solutionsfor the auditing environmental issues and challenges faced by ASOSAI Members.
We also have strengthened knowledge throughseminars, symposiums, and workshops to increase the competency and skills amongthe auditors.
We conducted research among our membersresulting in recommendations for corrective actions and improvements.
The sharing of lessons learnt from otherSAIs was bolstered in order to improve current auditing practices.
The Key Performance Index (KPI) set in theStrategic Plan of ASOSAI is reviewed in order to measure the performance,implementation, and monitoring.
Environment has been a concern in previousterms of ASOSAI. In your opinion, what are the issues ASOSAI should focus inthe coming term, chaired by the Vietnam State Audit?
It is observed that many governmentprogrammes and activities are carried out on a large scale and involved massiveresources. However, these programmes and activities did not take intoconsideration the environmental consequences or the impacts on the environmentare not properly understood and accounted for. Environmental audits highlightthe shortcomings and the recommendations help to improve the performance of theGovernment ministries and departments. For example, though environmentalauditing in Malaysia for the past 10 years it is still in the state ofdevelopment.
ASOSAI has incorporated the importance ofauditing and tracking the implementation of United Nations’ SustainableDevelopment Goals (SDGs) in the Strategic Plan 2016-2021.
Several measures need to be undertaken inorder to enhance the quality of environmental audit.
The nature and scope of audit have to beredefined in line with SDGs, while the terms of reference for auditing need tobe comprehensive with new approaches and techniques.
There should be an integrated approach toenvironmental auditing that takes into account all social, economic andenvironmental aspects for sustainable development.
There needs to be an appropriate mix ofauditors with technical skills in view of emerging issues to audit suchbiodiversity, climate change, and environmental hazards.
Members should cooperate with other SAIs onenvironmental management, environmental accounting, and environmentalperformance management, as well as make full use of information technology tofacilitate environmental audit.-VNA
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