BPK shares its performance auditing lessons with SAV auditors

Under the bilateral cooperation plan between SAI Indonesia (BPK) and SAV, an internship program on performance auditing in the field of healthcare was held at BPK Training Center from 4th to 15th September 2017. 

BPK’s instructors are sharing his experience with SAV’s auditors

It was designed to share BPK’s practical expertise on conducting performance auditing with two Vietnamese auditors who attended the program. Main topics were on performance audit approach, audit objective identification, risk detection, audit criteria formulation and audit matrix design. Throughout the program, BPK experts also introduced Vietnamese auditors on how BPK’s specialized units actually conduct their performance audits and arrange site visits to some central medical centers and hospitals in Indonesia.

The two Vietnamese interns gave a nutshell report on performance auditing progress in SAV to Indonesian colleagues. Among others, they shared that SAV issued in 2016 its State Audit Standard No.3000 on performance auditing guidelines, and it is now building performance auditing procedures in compliance with the standard. The lessons learnt from several performance audits over the past three years in Vietnam and from foreign colleagues, particularly those from BPK, would be certainly helpful to SAV designing and applying performance auditing procedures in Vietnam in the years to come. 

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