Auditing of government financial documents

The general objective of the program:

Developing the knowledge and skills of trainees to carry out the audit of government financial documents according to the recognized auditing methods and government financial instructions efficiently and effectively

The capabilities that the program aims to develop:

Applying the procedures for auditing government financial documents according to government financial instructions efficiently and effectively.

Objectives:

• Basic concepts of government financial auditing
• Auditing documents for collecting and depositing government revenues
• Auditing documents for employee compensation expenses
• Auditing documents for operating and depreciating expenses
• Auditing documents for allocated expenses, maintenance, operation, renovations and improvements of assets
• Auditing documents for social benefits expenses and other expenses
• Auditing documents for assets and liabilities

Outputs:

After completing the training on the program, the trainee is expected to be able to:

• Learn about the concept, methods and objectives of financial auditing of government financial documents easily and simply.
• Verify the application of the State Revenue System and its executive regulations to the collection and deposit of state revenues efficiently and effectively.
• Verifies the application of the systems, regulations and instructions regulating the disbursement of budget items to disbursement operations efficiently and effectively.
• Audits the financial documents for employee compensation expenditures efficiently and effectively.
• Audits the financial documents for goods and services expenditures efficiently and effectively.
• Audits the financial documents for social benefits expenditures and other expenses efficiently and effectively.
• Audits the financial documents for operations related to asset and liability accounts efficiently and effectively.