Thinley Namgay

To further enhance accountability and transparency, Dratshang Lhentshog in collaboration with the finance ministry started a five-day internal audit training for auditors of Zhung Dratshang (central monastic body) in Thimphu on April 26.

Since 2008, internal auditors of Zhung Dratshang had been auditing funds within the rabdeys of 20 dzongkhags. After 2008, auditing in Zhung Dratshang was done based on the annual work plan and individual work plan. The Royal Audit Authority audits funds received from the government.

This is the first-ever such training for the monastic body and it is expected to enrich the capacity of internal auditors with modern auditing skills.

Officials from the Central Coordinating Agency (CCA) for Internal Audit Service under the finance ministry facilitated the training.

Eleven representatives from Thimphu, Haa, Paro, Tsirang, Dagana and Gasa are attaining the training. To make them understand better, trainers communicate in Dzongkha.

The monks will be trained in risk management, financial management, and asset management.

“Before 2008, there was no proper procedure like today. Now people are also educated, and they challenge us based on the rules,” Zhung Dratshang’s auditor Passang said.

Currently, there are challenges in the auditing field of Zhung Dratshang, such as limited human resources and lack of technical knowledge.

Today, seven people are working in the internal audit section of Zhung Dratshang. “We are planning to recruit another 10 people,” Passang said.

There is a need to support internal auditors.

“Internal auditing helps an organisation accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance process,” CCA’s official Sangay Dorji said. “Organisations should use internal auditors to keep the organisation on track.”

CCA officials said that auditing was not only related to money. Officials claimed that money was one of the components, but auditing was all about checking the government or organisation’s vision of a particular duration.

For instance, besides auditing, Zhung Dratshang’s internal auditors also look after the health, cleanliness, and nutrition of the monks.

Singye Namgyel from Rinpung dratshang said: “Every month, we do the audit in our rabdey to make it transparent. We also maintain documents to present to the audit team of the central authority.”

“This training would further broaden our knowledge in auditing,” he said.

Internal auditing training will also be conducted in other dzongkhags.

However, the whole essence of any job revolves around integrity.

Tsugla Lopon Karma Rangdrol said that with the establishment of an internal auditing team in Zhung Dratshang, the system has further improved. “There is no corruption case so far in Zhung Dratshang because we select internal auditors whom we all can trust.”