The National Audit Office (NAO) recently organized a training course on the implementation and documentation of audit procedures for auditors and assistant auditors of the Administrative and Performance Audit department.
The course was conducted by trainer Mahmood Hashim, Senior Audit Manager, Administrative Audit. The course’s aim was to help the participants identify the methodology of implementing audit procedures according to INTOSAI standards as reflected in NAO’s Administrative Audit manual. It focused on how to apply sampling techniques and use different tools to gather audit evidence and how to document audit procedure results.
