World Bank Assistance To SAIs in EAP Presented by Ronald J. Points World Bank

China  Capacity building for performance audits and project evaluations of donor projects. New mandate for the National Audit Office  Working with MOF and National Audit Office to streamline the audit process for both donor funded and government funded projects

Mongolia  IDF grant financed translation of international auditing standards, development of a financial audit manual and training to conduct financial audits. In process of issuing TOR for joint audit of the government’s consolidated financial statements along with the review of controls within their new integrated financial system.  Also bundling audits in order to have more audit firms bid on the audits

Vietnam  Focus on internal audit capacity. Other donors such as ADB working with the SAI

Cambodia  The ADB is working with SAI while the WB is developing internal audit capacity. Also, providing TA to address the SAI legal and organizational structure.  Attempting to have external auditors enter into subcontracting arrangements with the SAI to conduct audits for the World Bank Projects.  Also bundling audits in order to have more audits firms bid on the audits

LAO PDR  Developed a TOR for a peer review of the SAI by the New Zealand SAI.  Attempting to have external auditors enter into subcontracting arrangements with the SAI to conduct World Bank project audits.  Also, bundling audits in order to have more audit firms bid on the audits.

Thailand  IDF grant to build capacity for performance auditing and investigation similar to an Inspector General concept.  TA for assisting with structure and legal framework issues for the SAI

Indonesia  Working with BPK to develop audit capacity and transition Bank project audits from BPKP to BPK who is the SAI