Student Audit Asset. OLACEFS Webinar

OLACEFS Task Force on Virtual Course Development held a webinar “Student Auditor” for representatives of member SAIs.

SAI Panama showed presentations, as well as video materials, detailing the SAI’s recruitment methodology and selection mechanisms for students in the accounting and finance specialization to be elected to the Student Audit Asset.

To work with student assets, SAIs are encouraged to apply a flexible approach to teaching and learning, using tools to involve citizens in the participation of students in audit activities.

The formation of such assets strengthens the knowledge of future personnel on audit topics related to transparency, integrity and accountability.

In OLACEFS’ opinion the initiative of forming student auditor asset demonstrates a stable effectiveness of the audit, since it considers both students and teachers as an important component in audit activities.