December 2010 Monthly Report - Eng - Frp2.org

OBJECTIVE THREE:
ENHANCED REVENUE MOBILIZATION
THROUGH BETTER REVENUE
ADMINISTRATION
Component A carries out activities in support of FRP II’s third objective. In December 2010, Component A
implemented the following activities:
Activity 1: Audit program activities
Mrs. Ann Green, Audit STTA, returned to provide on-going expertise to the ISTD’s Audit Program
beginning November 19 and ending December 21, 2010. During her visit, Mrs. Green accomplished the
following activities:
A. Conducted two training courses entitled “Direct Audit Techniques” for ISTD Auditors.
The first course was conducted during the period December 1 through December 8, totaling 21 hours
of instruction. There were 26 participants (23 male and 3 female). Mrs. Ann Green served as the
lead instructor and was supported by two ISTD Auditor instructors, Mr. Ali Al-Qudah and Mr.
Wassfi Tarawneh. FRP II provided administrative support, including the venue.
The second course was conducted during the period December 11 through December 16, 2010,
totaling 21 hours of instruction. There were 26 participants (23 male and 3 female). Mr. Ali Al-
Qudah and Mr. Wassfi Tarawneh served as the co-lead instructors and were supported by Mrs. Ann
Green. FRP II provided administrative support, including the venue.
The participants rated both trainings as excellent.
Both of the ISTD instructors are excellent and will begin independently instructing the “Direct Audit
Techniques” class in January 2011. Dr. Nasser Khateeb, Chairman, Audit and Quality Standards
Project of the ISTD will serve as an observer throughout the class and conduct a one-hour feedback
session with the participants at the end of the training regarding the training material.
B. Rendered technical advice and guidance to the ISTD’s Audit and Quality Standards Project
Committee chaired by Dr. Nasser Khateeb.
The committee is developing a manual on audit quality standards. There will be three groups of
standards: (a) Team standards which address professional judgment, objectivity, risk analysis,
confidentiality, and training; (b) Field work standards to include planning, controls, audit techniques,
and case development; and (c) Documentation standards which judges work papers, reports, and
other documentation. The committee has recently begun their analysis and has significant work
ahead before they can complete their assignment. Dr. Nasser Khateeb and other committee members
were included in the Direct Audit Techniques training so they could determine what technical
information from the course should be included in their audit and quality standards final products.
They will use the information from the training in the field work standards and the documentation
standards. For the team standards, the committee will include knowledge of the international
accounting standards. Mrs. Ann Green will continue to assist the committee when she returns in
March 2011.
C. Assessed the effectiveness of the Audit Tracking System (ATS).
Mrs. Ann Green and Mohammed Qurashi worked with the FRP II ISTD Audit Task Force
Committee members (Nasser Khateeb, Khader Al-Qaneer, Salah Al-Nabelsi, Rasha Al-Harasees,
Nada Khatab, Mutassem Klaib, Taher Homaidat, and Hassan Al-Hajbee) to develop a nine question
USAID-funded Fiscal Reform II Project Monthly Report December 2010 8