Development of RAA’s first eLearning course on Drafting Audit Findings and Preparing Audit Reports

The Royal Audit Authority has completed developing the first elearning course on “Drafting Audit Findings and Preparing Audit Reports” on the PDC eLearning Managment System at the Professional Development Centre, Tsirang from 26 to 30 December 2022.

The eLearning program is initiated as an exemplary body to help the Royal Government of Bhutan in cost cutting initiatives under the Transformation Reforms. The eLearning course is developed for the duration of three weeks where everything will be conducted and delivered online. The online course included the following sessions to achieve its learning objectives:

Audit and audit process
Audit findings and its elements
Drafting RAA’s further comments
Preparing Audit Report
Structural requirement of the report and assigning category code

This course was always imparted with utmost priority every year in classrooms mode mainly to build competencies of the auditors to uplift the RAA’s goals and objectives through delivery of commendable outputs and creating holistic audit impact.

The following officials were involved and engaged in development of eLearning course:

  1. Cheki Dorji, Program Director, PDC as Team Leader;
  2. Chhoden, Assistant Auditor General, GGD (virtual participation) as Blended eLearning Specialist;
  3. Kinley Tshering, Deputy Chief Auditor, OAAG, Puentsholing, as Blended eLearning Specialist;
  4. Pema Choden, Sr. Audit Officer, RTICD as Blended eLearning Specialist;
  5. Bikash Rai, Audit Officer, OAAG Tsirang as Subject Matter Expert/Course Developer;
  6. Bal Kumar Subba, Deputy Chief ICT Officer, ICTD (virtual participation) as Technical backstopping; and
  7. Chhodup, Sr. ICTTA I, PDC as Technical backstopping.

The online course is developed to suit the participants conveniences (during leisure time and after office hours) so that the course is completed successfully without affecting their normal auditing assignments.