SPEECH OF THE HON'BLE AUDITOR GENERAL OF
BHUTAN AT THE OPENING CEREMONY OF THE 5TH INDO-BHUTAN AUDIT
TRAINING ON "AUDITING IN AN IT ENVIRONMENT".
Time:
9.30 AM; Date: 20 June 2005; Venue: BCCI Hall.
Today we commemorate the
fifth year of the Indo-Bhutan MOU signed between the office of the CAG and
the RAA in the field of auditing. I am extremely happy that Dr. Ketan Shukla,
the Charge d'Affaires, Embassy of India, a friend has honoured us with his
presence to inaugurate the 5th Indo-Bhutan SAI Training, as the chief guest.
Thank you Dr. Shukla.
Let us all extend our
warmest welcome to Dr. and his family. Let us wish him a very successful
tenure in Bhutan.
I also would like to take
this opportunity to extend my warmest welcome to our learned resource
persons Shri V. Ravindran, Honourable, Accountant General of Kerala and
Shri N.K. Sah, Dy. Director from the Office of Comptroller and Auditor
General, New Delhi.
We have had 4 successive
trainings being organized with the resource persons from the Office of
Comptroller & Auditor General of India. This training is on IT auditing. We
had decided to devote the year 2005-2006 on the theme Auditing in an IT
Environment. A series of activities are being pursued. The RAA strives to
gear up to face the challenges of the ICT age.
We
want the auditors to be prepared and equipped with the know-how and the
Information and Communication Technology auditing tools. ICT is
revolutionally altering our human capabilities. It is empowering governments
and opening new possibilities in every field of human endeavour.
Truly the fielding of auditing in Bhutan cannot let this revolution pass us
by. We need to apply this technology to carry out auditing. We want it to
enable auditors to give more substance and currency to 3 Es.
We
all know that as the economy and governance begin to experiment with the new
science, the perpetrators of crime take advantage making detection difficult
if not impossible. Therefore as they say diamond cuts diamond we need to use
ICT to detect ICT related frauds.
The RAA, in a modest way, began with auditing of the procurement of IT
equipments in a few major ministries.
We intend to carry
auditing of how ICT is used in organizations for administration. Next we
shall also see how websites are utilized.
We have also indicated to
the Ministry of Information and Communication that we would wish to audit
the implementation of BIPS. I feel this in a way will really make us fully
understand every aspect of the application of ICT and its impact on the
Bhutanese.
And at a later stage we
shall graduate to carry auditing of E-Government and apply CAATs in
conducting most of our audits.I hope therefore this course will not only
introduce the auditors to IT auditing but prepare them to apply the ICT
auditing tools and softwares for auditing. Auditors should know how CAATs
developed by the ISCITA can be used. In this context, you all will try to
master the use of COBIT FRAME WORK, ACL, IDEAS, SPSS, EXCEL, "Earned Value
Management (EVM)" etc..
All this would mean that
RAA must have access to resources. In this we shall continue to look up for
assistance of the more developed member SAI for hardware, software and
training in IT.
So I would urge all of the
auditors to make best use of the opportunity to enhance your knowledge and
skills that would uphold the standard of auditing in our country.
Lastly, I would once again
like to thank all who are here this
morning.
Thank You & Tashi Deleg
