Q3 2019

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic…

On April 3, 2019, Dr. Edwin Humberto Salazar Jerez was sworn in as Comptroller General of Accounts of the Republic of Guatemala for a period ending on October 12, 2022. A plenary of the Congress of Guatemala…

Mr. Zandanbat Dorjsuren was appointed Auditor General of Mongolia by the country’s parliament on May 9, 2019. Prior to his appointment…

As part of a new strategy to prevent corruption, the Office of the Comptroller General of Peru is promoting the Citizen Control Monitors program, which enables citizens to…

The Algerian Court of Accounts (COA) recently published a report assessing national preparedness in implementing the Sustainable Development Goals (SDGs) established in the 2030 Agenda. This review…

Auditor General Charles Deguara presented the 2018 annual report on the Work and Activities of the National Audit Office (NAO) of Malta to Speaker of the House of Representatives Anġlu Farrugia on April 17, 2019. In the report…

On May 22, 2019, the State Audit Institution of the Republic of Serbia (SAIS) delivered its 2018 Activity Report to the National Assembly. In 2018, SAIS audited…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Evaluation of Public Policies and Programs (WGEPPP) met in Vilnius, Lithuania, May 20-21, 2019. This is the first time the WGEPPP—whose aim is to help SAIs conduct evaluations by exchanging experiences and best practices—has met outside of Paris since its creation in 1992…

The Accountability State Authority of Egypt (ASA) contributed to several international and regional events in Spring 2019, including…

The Audit Office of the Republic of Cyprus hosted the European Organization of Supreme Audit Institutions (EUROSAI) Working Group on Environmental Auditing (WGEA) Spring Session on May 7-8, 2019, in Kalopanayiotis, Cyprus. The main theme of the meeting, which was attended by approximately 50 representatives from 23 countries…

he State Audit Bureau (SAB) of Kuwait participated in various International Organization of Supreme Audit Institution (INTOSAI) working groups and activities in Spring 2019, including…

Dr. Harib Saeed Al-Amimi, President of the United Arab Emirates (UAE) Supreme Audit Institution (SAI) and Chairman of the International Organization of Supreme Audit Institutions (INTOSAI), headed the UAE delegation at the 6th Global Audit Leadership Forum (GALF). During the two-day event…

Given the increasing demands on government auditors, SAI Pakistan has continued to focus on diversifying audit reports and enhancing organizational capacity. One of the focus areas is Information Technology (IT) Auditing, and…

The Royal Audit Authority (RAA) hosted the 10th meeting of the Forum for INTOSAI Professional Pronouncements (FIPP) Paro from March 4-8, 2019. Twenty-three delegates from 15 member countries attended the meeting and…

Myanmar’s Supreme Audit Institution (SAI) is participating in the SAI Performance Measurement Framework (PMF) Facilitation Program for the Asian Organization of Supreme Audit Institutions (ASOSAI) region, which aims to…

It was the type of newspaper coverage most Supreme Audit Institutions (SAI) would dread. “Unaudited Accounts Cause Issues,” declared a September 2018 Cook Island News headline. The article, which went on to detail how the Cook Islands has a backlog of unaudited public accounts…

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to…

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…

Controlling and assuring quality can be challenging, particularly in environments where resources are limited, since quality involves systems and processes aimed at ensuring SAIs issue reports that are appropriate and in accordance with applicable laws and regulations. Creating a central, dedicated quality office is essential—it allows a SAI to focus on…

Supreme Audit Institutions (SAIs) represent important mechanisms in safeguarding public resources, and the broad authorities of the Comptroller of Israel are intended to, among other things, strengthen good governance. However, evaluating public audit effectiveness and its ability to enhance good governance is complex and often difficult, if not impossible. This article explores modeling to examine audit effectiveness, including…

The 2019 Goal Chair (Professional Standards, Capacity Development, Knowledge Sharing) meetings united delegates worldwide to discuss past progress, as well as paths forward, particularly as INTOSAI heads into the 2019 INCOSAI scheduled for September in Moscow…

The three-day INTOSAI-Regions Coordination Platform (IRCP) united global bodies and regions to explore synergies, address the INTOSAI value chain and crosscutting priorities, and foster an integrative approach in developing solutions and aligning efforts. The meeting kicked off with a new approach…

The Republic of Azerbaijan’s Chamber of Accounts (COA) hosted the 2019 International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Public Debt (WGPD) annual meeting from May 23-25, 2019. Fifty-three participants from 27 Supreme Audit Institutions (SAIs) attended the meeting, which included…

OLACEFS marks its 54th anniversary and contributes to numerous meetings and seminars. The region is also carrying out the 2019 Regional Research Competition “Strengthening auditing and government control to benefit Latin America and the Caribbean” for OLACEFS full members and associates…

The International Organization of Supreme Audit Institutions (INTOSAI) Subcommittee on Peer Reviews implements an annual global survey on various peer review aspects within the INTOSAI community. The 2019 survey…

Quality management is vital to Supreme Audit Institutions (SAIs)—in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)…

When Nelson Mandela was imprisoned, he tended his garden and spoke of throwing seeds on the ground, watering them and watching them grow. Similarly, the INTOSAI Development Initiative (IDI) has observed and nurtured young leaders from Supreme Audit Institutions (SAI) worldwide through the SAI Young Leader (SYL) initiative. As these future leaders take the journey from seedling to blossoming tree, the SYL initiative, now in its second iteration…