Strengthening the Capacity of the State Audit Organization Lao PDR

The project aimed to strengthen audit professionalism and improve skills in the area of procurement audit, building on earlier TA efforts. The TA assisted the members of the SAO to better understand and carry out audit of procurement. It also helped increase knowledge and skills of audit staff regarding procurement best practices; helped auditors to identify risks relating to procurement processes and activities; assisted auditors in achieving a high level of quality and consistency when auditing procurement; provided a basis for measuring audit performance; and allowed others outside SAO to gain a better perspective and understanding of the audit practices of the SAO. Capacity building activities were undertaken in accordance with INTOSAI audit standards, and included pre-procurement procedures and post procurement practices relating to audit and documentation.