Financial Management Academy Project has designed a number of training courses on Government financial management for junior to mid-level officers of various Ministries and Directorates. Some of these courses have already been introduced successfully with a positive response from major clients and customers within the Government. The cumulative objectives of all these courses are to improve Government’s financial management capacity across the administration through dissemination of knowledge of the on-going reforms in the budgeting and expenditure control system. One course named TASK (Training in Accounting Skills and Knowledge) has been developed only for the base-level Audit and Accounts Officers of the Audit and Accounts Department. 

To maximise benefits from the financial reforms process, it is considered necessary that the subordinate and supervisory staff (i.e. the auditors and the superintendents of the Department who are involved in the audit functions) are also given some related training. The AWARE course has been designed in this perspective. Initially, the auditors and the superintendents of the Audit Directorates will be targeted. To build a team spirit, a mix of some AAOs may also be included in each slot. Later on, similar officials on the accounts side may also be trained. 
The course will familiarise the participants with the revised systems of budgeting, accounting and auditing. This will enable these officials to understand and appreciate the changes that have taken place so far in these areas and will thus facilitate proper implementation of the reforms process. 

The objectives of this training are to:
 

Sensitise trainees to changes in the existing systems and their necessity;
 

Familiarise trainees with new systems of accounting, auditing and reporting;
 

Explain to trainees the basic principles of VFM audit and the necessity for VFM; and
 

Explain to the trainees very clearly the role of the individual auditors.

An awareness about the importance of audit will be created.
 

Officials engaged in audit work will be more knowledgeable and their skills will be enhanced.
 

Attitudes to changes in the audit and accounts systems will be more positive.
 

Quality of audit will improve.

AWARE training is held 8 times a year for a period of 3 days each time, at FIMA (8th floor, 1st 12-Storied Government Office Building, Segunbagicha, Dhaka). Initially, 250 trainees will be targeted in groups of 25. The course is a combination of class lectures with emphasis on case-study and practical examples ensuring effective participation of trainees. Trainees will be awarded a course participation certificate.

250 Auditors, Superintendents and selected Audit and Accounts Officers (to make a blend) will be given training in batches. Selection will be made by the C&AG’s office, or by any other office(s) authorised by the C&AG’s office. The target may be increased, later, if required by the Audit Department.

Experienced officers of the Audit and Accounts Department and trainers of FIMA Project will work as resource persons on the course.

GOB overall Accounting and Audit Reforms
 

Purpose / Objective of Public Audit 
 

Types of Audit / Audit Reports
 

Effective Auditing:
 

Standards, Codes, Guidelines, Best Practise
 

Audit Principles
 

Professional Conduct / Ethics
 

Understanding / Appreciation of Accounting Requirements
 

Rules, Regulations and Procedures
 

Appreciation of Auditing Manual
 

Performance Audit