Training Programs

In cooperation with the Comptroller and Auditor General Institution of the Republic of India

Manama – National Audit Office (NAO):

The National Audit Office (NAO) organized a training program on "Performance Audit... Economy, Efficiency and Effectiveness" in cooperation with the Comptroller and Auditor General (CAG) institution of the Republic of India to enhance the capabilities of employees and exchange experiences with international audit entities.

The program was held at the NAO's headquarters and attended by about 43 employees from lower, middle and top management levels. It aimed to enhance the performance audit skills of employees and inform them about the best international practices to perform more efficient audit work and raise the quality of audit reports.

The program included several major themes, most notably the INTOSAI Professional Standards Framework (IFPP) on performance auditing/international standards for SAIs, planning and executing performance audit tasks, collecting evidence, analysing audit results, and preparing reports.

In addition, it discussed the methods of audit planning - topic selection, performance audit planning - designing an audit process, conducting a performance audit and its challenges,  collecting audit evidence and dealing with findings and conclusions.

Furthermore, the course reviewed the preparation of performance audit reports, emerging information systems concepts such as artificial intelligence, post-audit follow-up methods, and examined advanced international performance audit topics as well as case studies with practical exercises.

The training was presented by a group of specialists from the CAG of India, namely Mr. Ashutosh Dwivedi, Director (Audit), with expertise in the fields of energy, governance and transparency, Mr. Arshad Muhammed, Deputy Accountant General (Audit), a specialist in Artificial Intelligence and Environmental Audit, Mr. Bibhudutta Basantia, Principal Accountant General, with extensive academic and professional experience in economics, governance and risk management, and Mr. Ramawatar Sharma, Accountant General, an expert in performance, environment and public auditing.

It is noteworthy that the NAO of the Kingdom of Bahrain and the CAG of the Republic of India signed a Memorandum of Understanding in August 2024 to enhance mutual cooperation in auditing, accounting, and related technological development, in addition to developing the professional skills of employees and providing training opportunities.