Capacity Building programme for NAO employees in cooperation with Kroll.
On Wednesday, the National Audit Office (NAO) launched the second training course as part of the Capacity Building Programme on “Enhancement of Skills and Experience in the Field of Forensic Audit", which is organized in cooperation with Kroll, an international company providing services related to forensic audit.
The course was attended by more than 20 employees from the NAO and other concerned authorities. They were briefed on the nature of forensic auditing, the procedures for its implementation as part of specialized audit practices, the details and methods of investigative auditing and the definition of financial crimes.
This course is the second in a series of training courses on forensic auditing held by the NAO. The aim is to utilize the acquired skills to prepare specialized reports, strengthen cooperation and partnership with the entities subject to the NAO’s audit and provide added value to stakeholders, as well as achieve the NAO's strategic objectives to make a difference in the services provided to Bahrain’s citizens.
According to its training plan, the NAO approved 6 courses related to forensic auditing. The training began on the 14th of July 2021 and will end on the 24th November 2021. It will encompass an overview of forensic auditing, forensic accounting/auditing, introduction to financial crimes, sourcing of information and data analytics, data collection, extraction and processing, forensic email review techniques, investigative interview techniques, work paper design, and forensic reporting and evidencing.
Forensic auditing is one of the audit tools that fall within the mandate of the NAO according to its law. It is a specialized audit practice aimed at detecting cases of financial and administrative fraud and corruption.
