Q : Who Audits the Audit?

A : One of the common issues raised in any forum is: "Who audits the audit?". The Royal Audit Authority is not only audited by the firm of independent chartered accountants from India but also has made arrangements to carry out internal audits. Divisions on rotation basis will carry out the internal audit of the accounts of the RAA every year.

Q : Who introduced audit?

A : The modern Audit was introduced as per resolution of the National Assembly issued under the Kasho of King Jigme Dorji Wangchuck.

Q : Who was the first Auditor General?

A : The first Royal Auditors were Late Dasho Sonam Rabgye, Lopon Nado, Dasho Kaka Dorji and Adap Sangay.

Q : Is auditing hard? (Q to Auditor General)

A : It depends. The work, it is not difficult. I think so. Difficulty is dealing with the people who are affected by audit findings. 

Q : Is auditing interesting? (Q to Auditor General)

A : As a subject by itself I do not know but my area of responsibility is concerned it gives one the best job satisfaction than any of my previous posts. Because you not only cover everything but get down to the bottom of issues and problems. For those in the field and young, it appears they enjoy the fun of visiting different places and meeting people who matter. And have above all the opportunity to function as the eyes and ears for the government and mouth for the adversely affected. Serve as witness against the opportunists and for the contributors. They get better experience to be become better senior officers.

Q : Which job is the most important in auditing? (Q to Auditor General)

A : I think every job is important. There is saying that the chain is strong as the weakest link in it. The Auditor can deliver, be effective and create an impact to the extent that he receives the full and sincere support from his officers and every member of the staff.

Q : What are the duties involved each day? (Q to Auditor General)

A : On most days it involves reading, discussing audit reports. Clearing applications for audit clearances from government employees. Meeting with visitors. In house meetings and other outside meetings also are frequent.

Q : How much does the job pay ? (Q to Auditor General)

A : Bhutan is a young nation. Our civil service is even younger. It is still growing. As such as of now we do not have a set post with fixed salary schemes. Auditor General's post is transferable unlike in other countries. The salary is thus as per the civil services grade reached based on seniority in your service. But it is an important post. So far higher-grade officers were appointed to the post. Therefore you are comfortable.

His Majesty the King has been very gracious. We do get 30 % of our salary as extra every month. It is something similar in Malaysia. There Auditors get extra as loss of friendship allowance.

His Majesty also granted a special DSA rate. But Auditors decided not to claim extra after the civil service DSA revision. They find it reasonable.

Q : What types of skills are involved ? (Q to Auditor General)

A : It is an independent post. That means except sometimes command from the king, you are your own boss more or less. That means risky too.

That means you have to know what you have to do and how your office should function. So you have to know how to plan, programme, able to choose right from wrong, good from bad, country's interest and otherwise.

One has to know how to deal with people of different ranks, age, profession, interests and social status. Important thing is also be able to understand job and give correct decisions and at right time. We are a very compassionate and considerate society. So sometimes one can confuse between right, justice, equality etc with sympathy. If it happens you can create bad precedence.

Having said all these, most difficult part is that you have to try at all times to be firm, clever and at times cunning if the public interest demands.

Q : What are the possibilities of advancement (such as promotion/allowances)? (Q to Auditor General)

A : As a civil servant you are governed by a set of service rules. So it is more or less predetermined as to when and what you can expect. But in a senior grade it will depend a great deal on your performance and positive leadership qualities.

It is same as in schools. Good students, hard working and sincere ones will get promoted.

Like in any other countries this is also very important and powerful job. If you work sincerely and effectively sky may be the limit. On the other one got remember power can corrupt one if not careful.

Q : What are the advantages of the work? (Q to Auditor General)

A : The advantages of the work are that you do have full picture of what takes place in the country. We learn a great deal. We are also in a position where we can get the maximum job satisfaction.

Q : What are the disadvantages of the work? (Q to Auditor General)

A : You cannot help your employees, friends and relatives. Everything has to be strict. Quite often you have to confront with everyone and you can be alone. People won't understand you. They will have negative opinion of you. Think you as a difficult, selfish and a cruel person. We have to keep on worrying . it becomes very difficult in a small community. Even your family and friends will misunderstand you.

In other countries there are a lot of laws that safeguard Auditor General. We will have one but it is being drafted. The Audit act or Auditor General Act.

Q : What do you like about the job? (Q to Auditor General)

A : It is a job that has a considerable deal of authority, accessibility and jurisdiction. You can exercise a considerable degree of influence to right wrongs. And cause changes as well as improvements brought in the country.

There are two specific things that I like. One is we can promote financial accountability. Second is invigorate the sense of responsibility, decency and pride in the public service.

Q : What you do dislike about the job? (Q to Auditor General)

A : Everyone trying to take advantage of you and get it at you at every opportunity. It is a lonely and may not be a popular job. But it is a job like any other. Somebody has to do it.

Q : What are the working hours? Will job involve shift work overtime or flexi-time? (Q to Auditor General)

A : We follow the government office timing. That is nine to 5 p.m. and 9 p.m. to 4 p.m. in summer and winter respectively. With a half and break at from 1 p.m. for lunch. It has been my habit to come to work early and leave late. This is not like a Japanese boss. Where boss is expected come late so others can greet him and leave early so others can leave on time. We do not have shift. But when required we work beyond office hours. Most of the officers work on completely a different timings when they go on field.

Q : What are the disadvantages of being an auditor? (Q to Auditor General)

A : You cannot help your employees, friends and relatives. Quite often you have to confront with everyone and you can be alone. People won't understand you. They will have negative opinion of you. Think you as a difficult, selfish and a cruel person. Even your family and close friends will misunderstand you. They do not understand. Actually not helping them is in the long term- a mutual help. I SAY WIN WIN. No one will get into problem. Because neither of us will be in trouble for it in the future.

In other countries there are a lot of laws that safeguard an Auditor General from all the pressures. We are yet to have one. So that as His Majesty expects, auditors could do our work "without fear or favour." 

Q : What courses and subjects do you have to take to become an auditor? (Q to Auditor General)

A : Majority of the employees has to be with commerce, economics background. But should have further at least studied Chartered Accountants, works accountants, cost accountant, MBA. But you require also people from different disciplines as the auditing becomes more sophisticated. Further IT, environment, and value for money audit etc requires a multidisciplinary team.

Q : What work do you have to do? (Q to Auditor General)

A : Most auditors review accounts and programmes of the organizations. Basically to find out that government resources such as men, money, machinery, material etc. are used properly as per plan, procedures, rules and norms. Caution against waste and wrong applications. We would now expand the scope more. Even to review the total performance of an organization for a given period. It is called performance auditing or value for money.

Q : Are you planning on extending and improving audit? (Q to Auditor General)

A : Any institution should be such that it is continuously growing and changing. It should be in tune with times. It must meet the needs of the public service.

To live up to all these development, works are persistently planned. We have a computerized information system. At any given time information that are required can be retrieved and found efficiently. This system is called AIMS. For processing staff matters we have PIS. For references we have compiled all rules and orders are in place. We may called GRRIS. Training programmes to train auditors are in place. We may open more branches. We will recruit more qualified staff.

We are building a five-storied office building at Kawa Jangsa. If some of you decide to become auditors we will have a very a very comfortable and functional office ready for you.

Q : Do you go on field tours? (Q to Auditor General)

A : As an Auditor General one spends time mostly at the Headquarter.

You are not in practical sense the Auditor. Because officers do it. Important responsibility is that you are there to guide, solve problems, coordinate and take decisions. But some times to understands what auditors report correctly or certain issues have to be dealt with more seriously, then AG will visit site.

He also spends a considerable amount of his time sitting at policy forums such as Member of the Planning Commission, Board of Sustainable Development, Council of Center for Bhutan Studies, Royal Civil Service Commission, kidug Committee, Rules Committee etc. and committees.

He attends international forums where Bhutan ie required to be to represented in the field of Auditing. It is equally an important responsibility to project our sovereignty in the international arena.

Q : Which job is the most difficult? (Q to Auditor General)

A : Audit field team's job is the most difficult as they have to face arduous physical trips in varying nature of circumstances. Especially when they travel days and days away from the road with uncertainty, not even basic days and days away from loved ones and comfort most time of their career. Sometimes abused, sometimes threatened of dire consequences for their sincerity, objectivity, truthfulness and knowing too much. Danger for auditors is that they know too much or want to know too much. They are threatened of being arrested. Accused of being anti-system, subpoenaed for doing their job or cited somebody eles's scapegoat.

Despite all these, I must tell you every time they return I feel more motivated. Because they exude with happiness and sense of achievement. Eager to venture yet again. May be to a more difficult and life threatening one.

Q : What do you have to look at when you will go to places? (Q to Auditor General)

A : Whenever an auditor plans to conduct an audit it is crucial that he does some homework - preparation. You got to collect all information and documents that you think are relevant. If need be, you interview relevant persons. You would, if a previous audit is there, review the same to understand or form your opinion. With some, you undertake to address these. In professional jargon, you go with some hypotheses. Where you visit what you may see, read and hear would thus either make you convinced that what you think is correct or wrong. Where physical objects are involved you can try to experiment, observe, test or bring back samples for test or check.

As AG, My brief would have been received from the teams or as directives or request. I shall basically observe, quiz, test etc. generally it would involves resolving of findings, that settling of which can only be under the competence of the AG alone. Or protocol demands.

Q : What do you think audit will be like in 20 years? (Q to Auditor General)

A : Given the personal patronage of His Majesty the King, increasing realization and appreciation of the positive role of audit by the government and the general public, and committed team of officers, I vision it to grow further to a more dynamic institution. An institution that would play a meaningful role to transform the public service in particular and society in general. Bhutan must grow and prosper with decency, dignity and pride. Above all, audit's contribution is very crucial to realise the goal of GNH.