When the COVID-19 pandemic hit in March 2020, 22 Supreme Audit Institution (SAI) teams participating in INTOSAI Development Initiative’s (IDI) Strategy, Performance Measurement and Reporting (SPMR) initiative found themselves in a precarious situation. They had spent over a year assessing their performance and crafting a strategic plan, which seemed to be turned upside down in the face of…
The State Audit Office of Vietnam (SAV) issues audit reports at every audit’s conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on…
Dr. Mari Kobayashi assumed the Presidency of Japan’s Board of Audit (BOA) on December 7, 2018. She succeeds Mr. Teruhiko Kawato, who retired from office on October 22, 2018. Prior to assuming her position as BOA President…