Technology Transfer: From Financial to Performance Auditing

Discusses the experiences of a technical adviser to an audit institution in the Middle East and a technology transfer initiative the adviser planned and implemented in that institution. Discusses the goals and objectives of the transfer effort and fully describes how the adviser carried out the audit technology transfer effort. Also relates specifically how the adviser assembled the training cadre that formed the nucleus of the performance audit unit established in the audit institution: the criteria developed for use in selecting the training cadre; rationale for criteria selection; application of the criteria. Describes how success was measured as well as the degree to which the author believes the technology transfer was successful.