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Strengthening Comptrollership and Oversight of Public Expenditure – Bangladesh

Beneficiary level: Country
Project status: Completed
Duration from: 2008-03-04
Duration to: 2014-06-30
Total budget (US Dollar): $8364944
DAC Income classification: Least Developed Countries

The goal of the project was to contribute to governance through enhanced effectiveness and accountability in the allocation and use of public resources. Its purpose was to increase the capacity of the Comptroller and Auditor General’s Office (the Office) in Bangladesh to effectively fulfill its constitutional mandate to conduct independent audits and evaluations of public sector operations and provide reliable and objective information to Parliament on the government’s financial management, compliance, and performance practices. The project consists of three overarching and interrelated components:
i) Organizational strengthening to improve management, auditing, and reporting practices, functions, and operational capacities in line with international standards. Activities include creating and staffing specialized units within the Office.
ii) Human resources development to strengthen technical and professional competence and improve operational capacity to produce and disseminate quality audit reports that meet international standards and user needs. Activities include training and staff development, including building in-house capacity for training; creating a core group of professional accountants; and building the Office’s information technology capacity.
iii) Strengthening partnerships and alliances to improve key stakeholder groups’ and the public’s understanding of the role and importance of an independent Auditor General in promoting transparent and accountable practices in the bureaucracy.
Achievements – SCOPE components & outcomes:
SCOPE component 140 Improved Human Resources Management in OCAG
• Training provided to OCAG senior management in strategic management topics such as: audit planning, communications, human resources management
SCOPE component 210 Enhanced technical skills of OCAG staff for conducting performance and other specialized audits
• Over 300 staff received classroom training in performance audit
• Core group of audit methodology specialists established for performance audit.
• Comprehensive training in performance audit provided to core group members through classroom training and through participation in pilot audits.
• Audit reports resulting from pilot audits were prepared and placed before the Parliament
• The TOT course on performance audit was developed and delivered
• External training provided at regional peer SAIs in performance audit
SCOPE component 220 Enhanced technical skills of OCAG staff for conducting financial and compliance audits
• Core group of audit methodology specialists established in the area of financial and compliance audits.
• Comprehensive training on risk-based financial audit methodology and on the ISSAIs were provided to core group members through classroom training
• Pilot audits financial audits conducted for two major ministries were completed. The results of the pilot audits were presented to OCAG top management at management retreats organized under SCOPE.
• A number of OCAG staff selected by the C&AG were sponsored for professional accounting and auditing courses leading to professional certifications such as CISA, ACCA and CIA. The candidates were provided with examination review material and books to assist them with their preparation.
• External training provided at regional peer SAIs in financial and compliance audit, and IT audit
SCOPE component 120 Improved ability by OCAG staff to use IT in audit management and daily operations
• The annual and multi-year strategic audit plan preparation has been facilitated by the implementation of a new Audit Monitoring and Management System (AMMS)  software
• Many of the senior staff such as DGs, Directors, Dpty Directors, etc. are using AMMS Module 1 to plan, supervise and monitor the audit engagements
• 75% of field audit teams in 8 of 10 audit Directorates using AMMS Module 2 for field audit work
SCOPE component 230 Improved ability of OCAG staff to conduct audits in IT environments and to use IT based audit tools
• Training was given to IT core group on IT audit and use of EWP software TeamMate. A pilot IT audit on Customs ASYCUDA system was commenced
• A fibre-optic data link between the OCAG network and the computer systems of the Controller General of Accounts has enabled the OCAG to access the government’s financial information. This has greatly facilitated the use of CAATs and data analysis to conduct financial and compliance audits
• All OCAG senior staff were trained in CAATs software IDEA during a management retreat held in 2010
• External training on IT audit was organised in Malaysia
SCOPE component 210 Enhanced technical skills of OCAG staff for conducting performance and other specialized audits
• As noted against CORPORATE Goal 1 above
SCOPE component 220 Enhanced technical skills of OCAG staff for conducting financial and compliance audits
• As noted against CORPORATE Goal 1 above
SCOPE component 120 Improved ability by OCAG staff to use IT in audit management and daily operations
• A state-of-the-art IT infrastructure comprising a modern data centre located at the Audit Bhaban, a wide area network connecting all the buildings in Dhaka and its outstation offices was built
• 450 desktops connected to the network and more than 300 laptop computers have been issued to different level of OCAG staff,
• A number of software applications supporting OCAG audit processes have been installed
• Five (5) qualified IT technical staff were successfully recruited
• IT task forces / support groups have been created in each audit directorates
• Training on basic computer skills, such as the International Computer Driving License (ICDL), has been arranged for roughly 1800 OCAG staff members
• An IT governance framework was approved as part of the IT strategic plan.
• SCOPE has successfully developed a new Audit Monitoring and Management System (AMMS) software to help audit Directorates more efficiently plan and schedule audit assignments, as well as monitor and track the disposition of OCAG audit observations. The enterprise-level software also enables field audit teams to prepare and file audit reports remotely on laptop computers
• The OCAG of Bangladesh is one of the few SAIs which has successfully developed its own enterprise-level software which automates the entire audit process.AMMS training
• The full implementation of AMMS, together with CAATs/CGA data link will change the complexion of audits performed by OCAG making them highly efficient and effective and compliant with international standards
• The OCAG is now a leader  amongst  GoB agencies in achieving  the country’s national goal of “Digital Bangladesh”.
SCOPE component 130 Improved organizational capacity in OCAG to mainstream gender equality
• Gender Mainstreaming Advisory Committee established,
• Gender Focal Points introduced,
• Gender Mainstreaming Strategic Plan developed and implemented
Any work involving FIMA was outside of the scope of work for the SCOPE project
SCOPE component 320 Improved communications between OCAG and the Public Accounts Committee
• Although this was only a very minor element of the SCOPE project, a Public Accounts Committee Handbook was developed and adopted by OCAG to provide guidance on OCAG’s interactions with the PAC
SCOPE component 120 Improved ability by OCAG staff to use IT in audit management and daily operations
• The AMMS software (Module 3) includes audit reporting and follow-up (on audit observations)
SCOPE component 110 Improved ability of OCAG to manage and support a Communications function and
SCOPE component 310 Enhanced capacity in OCAG staff in managing media relations and communicating with the general public
• Communications Cell established and staffed with approved TORs;
• External communications strategy and Media Handbook developed and adopted
• Orientation workshops held between OCAG and media representatives to clarify and improve the understanding by the media of the role and duties of the OCAG
• Internal communications strategy developed and adopted
• Training and coaching provided on media role and communication tools

SAIs connected to this project

  • Bangladesh
How the project was initiated
Gender Relevance
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Contact person: Beneficiary SAI/Region/Committee
Source of funding
Government of Canada
Other Source of funding
Contact person: Provider of support
Mathieu Lafreniere, PFM Specialist, [email protected], 343-203-5121
Implementing agency(s)
Cowater International Inc.
Contact person: Implementing partner(s)
Dan Coleman Chief Operating Officer Cowater International Inc [email protected], Tel: 613.722.6434 x235
Type of support
Stand alone project
Support modality
Support categories covered
Organisational capacity, Financial audit, Compliance Audit, Performance audit
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information