English Courses

Public Debt Audit of Lending and Borrowing Frameworks

IDI E- Course on Public Debt Audit of Lending and Borrowing Frameworks

The E- course on Public Debt Audit of Lending and Borrowing Frameworks is primarily based on the International Standards for Supreme Audit Institutions (ISSAIs) for public debt audit, and the WGPD-IDI Guide on Audit of Public Debt Management. The technical contents derive heavily from the UNCTAD Principles on Responsible Lending and Borrowing, The World Bank-IMF Framework for Public Debt Management and other internationally recognized sound practices.





  1. Course Objectives
  2. Course structure
  3. Participants
  4. Mentors
  5. Dates
It is expected that after completing the E-course, participants will be able to:
  • Enhance their overall knowledge and understanding of the complex nature of sovereign lending and borrowing frameworks; Understand and conceptualize the public financial environment in which the sovereigns operate the debt management functions.
  • Understand the risk management process for debt management.
  • Enhance their audit skills by using the knowledge gained of the subject and by using the standards enshrined in the ISSAIs, to plan and conduct public debt audits, and write comprehensible and relevant reports.
The E-course on Audit of Lending and Borrowing Frameworks consisted of 5 modules and each module had one or more topics. These were:
  • Module 1 – Introduction to Sovereign Lending and Borrowing practices
  • Module 2 – Sovereign Borrowing Practices
  • Module 3 – Sovereign Debt Risk Monitoring
  • Module 4 – Sovereign Lending Practices
  • Module 5 – Audit Process
64 Number of participants from 16 SAIs(ASOSAI, AFROSAI-E, EUROSAI)
  • Mr. Marcelo Tricarico
  • Ms. Cora Lea Dela Cruz of SAI Philippines
  • Ms. Dawn Simpson of GAO
  • Ms. Tara Carter
  • Mr. Branko Smilevski
  • Ms. Bayarmaa
14 July 2014 to 22 August 2014

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