Q1 2021

The COVID-19 pandemic has been a litmus test for Supreme Audit Institutions (SAIs). Across the globe, governments have generated sizable investments to provide health and social coverage. International organizations have quickly mobilized substantial funds to aid the neediest populations. The crisis has produced…

Dr. Margit Kraker, President of the Austrian Court of Audit (ACA) and International Organization of Supreme Audit Institutions (INTOSAI) Secretary General, appointed a new Director General and new Head of the ACA’s International Department/Director of the INTOSAI General Secretariat. Ronald Roedl succeeds…

The Parliamentary Assembly of Bosnia and Herzegovina has appointed Mr. Hrvoje Tvrtković as the new Auditor General of the Supreme Audit Institution (SAI) of Bosnia and Herzegovina. Mr. Tvrtković, who formally assumed office on…

2020 marked SAI Bosnia and Herzegovina’s 20th anniversary. Despite facing notable challenges at the very beginning of its work—including a disorganized public administration system and absence of criteria…

Tsakani Maluleke was appointed Auditor General of South Africa for a non-renewable 7-year term on December 1, 2020. Confirmed by President Cyril Ramaphosa, Maluleke is the first woman to hold this position in the organization’s history. Maluleke has helped shape the office as…

The National Audit Office of Kosovo (KNAO) dates back to 2003. Though a relatively new organization in terms of age, the KNAO is considered one of the most credible national institutions by both local and international partners and remains committed to…

Good stakeholder communication is important to the success of any Supreme Audit Institution (SAI), and Social Media (SM) is a communication tool that can significantly improve engagement and increase audit report impact by…

2020 was a special year for the State Audit Office (SAO) of Hungary, as the SAO celebrated two anniversaries—150 years since its foundation and 30 years of independent audit activities following its re-establishment in 1990. The SAO was founded by the Hungarian National Assembly in 1870, but SAO operations were…

The National Audit Office (NAO) of Finland conducts financial, compliance performance, and fiscal policy audits. Prompted by data analytics opportunities, centralized implementation quality and efficiencies as well as a goal to provide better service to a wider variety of customers, NAO Finland…

Uncertain times require creative thinking and great flexibility, both of which helped facilitate a successful SIGNALS 2020 conference—an annual event hosted by the National Audit Office of Lithuania (NAOL)—as the global accountability community continues to adapt to…

Mr. Morita Yuji, President of the Board of Audit of Japan (the Board), submitted the annual Audit Report Fiscal Year 2019 to Prime Minister Suga Yoshihide on November 10, 2020. The report, containing results on audits the Board conducted in 2019-2020, includes…

A COA delegation chaired by Mr. Abdelkader Benmarouf, COA President, contributed to numerous high-level events, including the International Organization of Supreme Audit Institutions (INTOSAI) 74th Governing Board meeting and the Arab Organization of Supreme Audit Institutions 61st Executive Council meeting. The COA also contributed to the…

The Supreme Audit Court (SAC) of the Islamic Republic of Iran participated in the 14th annual International Organization of Supreme Audit Institutions (INTOSAI) Working Group on the Fight Against Corruption and Money Laundering (WGFACML) meeting to exchange…

The Supreme Audit Institution (SAI) of Peru is implementing initiatives to digitally transform and technologically innovate how it prevents and detects risks of corruption and functional misconduct. Cross-referencing massive online information with…

When the beginning of the COVID-19 pandemic hit in early 2020, the Netherlands Court of Audit (NCA) was working on a five-year “Sharaka” cooperative program with seven partner Supreme Audit Institutions (SAIs) from Algeria, Iraq, Jordan, Morocco, Palestine, Sudan and Tunisia. Sharaka means partnership in Arabic, and the program aspires to…

The Accounts Chamber of the Republic of Tajikistan opened a new library on December 19, 2020, to commemorate its 9th Anniversary. The library currently contains 3,700 books in three languages on such topics as…

Thailand was affected by the COVID-19 Pandemic early on and has continuously imposed strict measures to prevent and control the spread of the virus at all levels. The State Audit Office (SAO) of the Kingdom of Thailand, an independent organization monitoring government spending of public funds and resources during the crisis, is also facing unprecedented challenges to which the SAO remains committed to…

The phenomenon of corruption is no longer a concept—it is an international crime crossing borders; undermining political stability and peace; devastating social, economic and political structures; obstructing development plans; destroying trust in governments; and emboldening terrorism. Such implications necessitate addressing corruption with more…

Kimi Makwetu, at the helm of the Auditor-General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. We have lost a great leader who…

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote…

To better administer public resources and fight corruption, the Office of the Comptroller General of Ecuador—the country’s Supreme Audit Institution (SAI)—is working to develop an anonymous hotline through which employees and members of the public can securely…

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending’s efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and…

Corruption, the abuse of public authority or trust for private benefit—as defined by the International Organization of Supreme Audit Institutions (INTOSAI)—comes in various forms and behaviors. Corruption hinders national development; damages public service performance, reputation and credibility; compromises service delivery; and causes hardship to citizens. SAIs are vital to the fight against corruption by…

Thembekile Kimi Makwetu, at the helm of the Auditor General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. Born in Cape Town, South Africa, Kimi…

“Our world is changing—regional interconnectedness, digital transformation, renewed commitment to citizenry and pursuit of the Sustainable Development Goals (SDGs). The future is here.” The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee published an enriching occasional paper, “The Future Relevant Value-Adding Auditor,” that highlights…

In these challenging times requiring innovative, flexible and forward-thinking solutions, the International Organization of Supreme Audit Institutions (INTOSAI) has proven, once again, it is a community that embraces opportunities provided by the digital realm. Since the onset of the COVID-19 pandemic, INTOSAI bodies have hosted more than 50 meetings online. Moreover, many reported…

The International Organization of Supreme Audit Institutions (INTOSAI) approved Guidance (GUID) 5250, “Guidance on the Audit of Public Debt,” at the November 2020 INTOSAI Governing Board meeting. With 19 votes affirming the endorsement version, GUID 5250…

Since its inception, the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group (ITWG) has strived to provide a platform enabling European audit institutions to exchange good IT audit practices and effectively use IT in oversight work. To achieve this, the ITWG has…

The world is changing, and Supreme Audit Institutions (SAIs) are evolving. Over the last 20-30 years, SAIs—slowly and gradually—have been transforming working methods to better address external factors, such as changes in State and society. Identifying trends is a valuable undertaking that facilitates discussion, promotes idea exchange, and enhances global efforts. Motivated by…

Public authorities and government entities have already started developing and implementing Artificial Intelligence (AI) and Machine Learning (ML) algorithms to improve public services and reduce costs. While prospective gains are immense, this technology also presents new challenges and risks, such as…