It was therefore important that auditors use ICT as a tool in their work to test the accuracy of information generated and audit the effectiveness of IT systems used by various organisations.

At the eighth annual audit conference - “auditing in an IT environment” - held in Thimphu from July 21, the Auditor General, Dasho Kunzang Wangdi, said the use of computers would help take out the drudgery and monotony of auditing while bringing in sophistication, economy, efficiency, and effectiveness.

Auditor General Kunzang Wangdi He added it was also the responsibility of the authority to see whether IT equipment and systems set up by agencies are properly procured and are used efficiently and effectively.

“A lot of offices have websites and we would want to see if the websites are established to serve the purpose of communication and education and not put up simply because it is fashionable,” he said.

But audit officials point out that inadequate IT audit awareness, lack of auditing software and technical capability are some of the limitations the authority has to overcome to function effectively and professionally in an IT environment.

Apart from the deliberation on how to manage information and communication technology to audit public services better the three-day conference also discussed issues like auditing beyond books of accounts.

The auditor general’s report was also read out during the conference.

According to the report, in 2004-2005, 266 audits were conducted of the 283 planned audits, 5,707 clearance certificates were issued - 2,866 for promotion, 2,109 for training, 492 for retirement and resignation, 232 for contract extension and eight for secondment. Audit recoveries amounted to Nu. 28.730 million.

While presenting the report the Auditor General said that the there was a knowledge and interest deficit on accounting in the central government employees at all levels.

“As far as the centre is concerned there is a problem of reaching people since most audit reports issued are given to either accounts people or project managers while the rest of the people are not aware of what is happening,” he said.

“We organised two open forums in the two previous years but only finance personnel and engineers attended the session as if they only have interest in national accountability issues.”

The auditor general said the authority was devising ways and means to educate the rest of the target group.