More
than twelve years ago, I stepped out of the portal of this great
institution. Today, I am proud to have been invited to this very
important occasion, which symbolizes the bond of continuity.
Generally, memories are buried with passage of time and few are
remembered.
With
happiness, I congratulate Dasho Kunzang Wangdi, the Auditor General
for his excellent leadership and determined dedication, which was
appropriately recognized by His Majesty the King. The nomination for
the election this year was a great tribute to you and to the Royal
Audit Authority. However, your continuing presence here beacons
greater role in rendering selfless and courageous service to the
Kingdom of Bhutan.
The
Royal Audit Authority is the pillar of check and balance and guardian
of public conscience in checking the wasteful expenditure and chronic
corruption.
The
kingdom of Bhutan is witnessing its phenomenal changes. Social,
economic and political changes are unfurling. Decentralization to the
grass root level is gaining a historic momentum. Devolution of power
from the throne to the elected body is a living reality, which is
expressed through election. Therefore, the general will of the people
is the basis of the Government. In a dynamic environment, which is
initiated by His Majesty the King, the conventional method of auditing
alone is inadequate.
While
the significance of record based auditing in essence may still
continue to provide the overall framework of an audit, it is of utmost
importance that auditors devote their time and efforts in looking
beyond the books of accounts.
Audit
methodologies and strategies must be ceaselessly updated to keep pace
with best modern auditing practices and changing needs of our society.
Hence, the theme of this Conference “Auditing Beyond the Books of
Accounts” is an appropriate and proactive defence.
The
primary objective of any government auditing is to enhance
accountability amongst the decision-makers, planners and executives
and also for the optimal use of resources by the people for the
attainment of projected objectives. Auditing limited to the books of
accounts is not purposeful and effective. Auditors need to ask
questions and find answers regarding, whether the Government
Organisations had functioned rightly or the resources spent were
worthwhile or whether the procedures, laws, rules and plans
implemented serve the intended causes and the goals.
In
such a context, “Auditing beyond the Books of Accounts” should be
the foundation for the three pillars of Good Governance and not mean
mere propaganda. Corruption is not permeable only within the purview
of the books of accounts. We share the agony of defeat of honesty and
we must dream of triumph of honesty in public dealing. Corruption and
related lack of transparency take many forms and dimensions, which
damage and hinder the growth of economic development of the country
and squander public confidence.
While
discharging your duties, the Auditors will be seen stumbling along.
You will be weary of the endless battles. However, you need to have
the strength and courage to do the right and fight the corrupting
influences in the society. The years ahead will be undoubtedly
challenging and your mettle will be put to test. As you enact your
roles in the years ahead, you will reflect on the years spent in the
service of the nation with great fondness, affection and satisfaction.
You must not seek “bubbling popularity that is won without merit and
lost without crime.” You must win the hearts of the people.
After
twelve years, I see the renewed vision and unyielding dedication of
the Auditors. The resolutions adopted in this Conference will beckon
and guide the contents and quality of auditing in a comprehensive and
another year of dedicated service with renewed dedication. We offer
our appreciation to you and many Bhutanese join me to convey their
silent wishes for the indomitable conviction and growing enthusiasm of
the Royal Audit Authority to dedicate and re-dedicate to His Majesty
the King’s endeavours to create cleaner public life and a society
through objective criticism and dynamic review.
I
wish you all good luck & Tashi Deleg!
