Ugyen Dorji and Chimi Dorji, Assistant Chief Auditors have completed the IA & AS course very recently. Following is an extract from the interview by RAA news correspondent with the candidates on 28^th January’ 2004:  

Q1. Did you enjoy the course?

A: Definitely YES. The Course was great and of highest quality one. We had great opportunity to interact and establish our relations with the cream civil servants of India.  It was a privilege to undergo training with the great intellectual of high-class personality. Attending such course was like another college life for us with lots of sound and fury throughout the training period, be it in the Academy classroom or outside the classroom.  

Q2. How relevant is the course to you and to the organization?

A: The course is very useful for the auditor and for those who are going to be  a leader. The course moulds you how to be a good and effective administrator and leader with heavy doses of management and leadership theories.  The core subjects taught are accounting and auditing. But the inputs in accounting were massive as without the in-depth knowledge of accounts, one cannot be a good auditor.  

As for the organizations, it has enhanced its strength and competence. It will have more of performing assets than non-performing for better performance and efficiency to fulfill its visions. 

Q3. In what ways can you contribute to the organization with the knowledge you gained from this training?

A: We can give our best to bring out efficiency and effectiveness in terms of competence in the field of auditing. We can exchange and share information with peers as and when need arises through in-house workshops and trainings.  

Q4. What are the core subjects for the course?

A: Subjects are very wide. We covered Advanced Financial Accounting, Advanced Commercial Accounting, Company Laws, Corporate Laws, General Business /Mercantile Laws, Cost & Management Accounting, Principles of Financial Management, Linear programming, Public Finance, Principles of Advanced Auditing besides Government Accounting and Principles of Government Auditing. Apart from classroom sessions, we had hands-on practical experience through various field visits. 

Q5. Is the course competitive?

A: The course was very competitive. The Academy has three types of awards. The CAG’s Gold Medal, D.G’s medal and General Proficiency Medal since 1990. Everyone was in the race for these awards. Unfortunately, Bhutanese candidates are not eligible for these awards, as we don’t attend the whole course.

Q6. Which places have you visited on academic purposes?

A: It is very difficult to remember all the places. To name few of the important visits made were:

1. Bureau of Parliamentary Studies and Training, New Delhi,
2. Planning Commission, New Delhi
3. National Institute of Public Finance and Policy, New Delhi
4. National Institute of Financial Management (NIFM), Faridabad,
5. Railway Attachment in Baroda,
6. Reserve Bank of India (RBI) attachment in Nagpur,
7. Treasury attachment at Kullu,
8. Public Works Department attachment at Manali, and
9. Forest Attachment at Sangla, etc.

Q7. What problems did you face during the course?

A: Our course went on very well. But frequently we used to have financial problems, which forced us to approach Head Office for Salary Advance. If not, we used to borrow from our batch mates during such problems. 

Q8. Will you recommend the course to other officers of RAA? Why?

A: YES. Academically it covers wide range of topics concerning audit and accounts. Though it is a tailor-made course for the probationers of the IA&AS only, it is an opportunity for RAA officers to participate in the same course, which provide ample prospect to exchange ideas professionally and culturally across boundaries. It also offers abundant exposure to the systems of the working in the Government of India and helps in broadening one’s horizon in the field of auditing and accounting.   

Apart from the academic inputs, the trainees are made to interact at various levels to develop inter-personal relationship.

The Royal Audit Authority expresses its gratitude to the Office of the Comptroller & Auditor General of India and the National Academy of Audit and Accounts, Shimla for offering such opportunity that enhanced the skills and competence of the auditors.  

All in all, the candidates showed satisfaction, both academically and professionally with the course they have undertaken.