Tag: Editorial

Despite progress in many countries, daunting challenges persist in the effort to achieve real equality between women and men. According to the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) Strategic Plan for 2022-2025, there have been significant worldwide improvements in gender equality in the areas of…

I was Vice President of the Brazilian Federal Court of Accounts (TCU) when COVID-19 broke out worldwide, posing extraordinary challenges to people and organizations. However, this was not the first time I had faced adversity. Having lived through difficult historical periods in Brazilian history, such as the years of military dictatorship, I have been…

As difficult as the COVID-19 pandemic has been, one of its gifts is the opportunity to reflect on progress made and prepare for the challenges that lie ahead. With staff that are experiencing the impact of the pandemic on a daily basis, leaders of Supreme Audit Institutions (SAIs) must first and foremost…

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter…

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…

The Turkish Court of Accounts (TCA), which has a tradition dating back more than a thousand years, celebrated its 158th Anniversary this year with a heavy heart as the entire world lives under the shadow of the COVID-19 Pandemic. The pandemic created a “new normal” forcing Supreme Audit Institutions (SAIs) and governments alike to…

The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. As an independent, non-partisan, objective agency, the U.S. Government Accountability Office (GAO) provides oversight of the federal response to the COVID-19 Pandemic. GAO has…

The Spring 2020 Edition of the International Organization of Supreme Audit Institutions (INTOSAI) Journal is dedicated to a very promising, yet quite challenging, topic: the 2030 Agenda for Sustainable Development. While the world has seen a number of development agendas, none have been fully comprehensive, proactive and inclusive. The novel coronavirus outbreak has, once again, reminded us…

Technology is driving change in society, and different professions are rediscovering roles and aligning themselves with the technological direction of the future. The auditing profession cannot be immune to these effects…

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…

Though we have made progress in addressing corruption, given the global climate where uncertainties are inherent in complex systems of governance—shifting demographics, economic changes, new and evolving risks and technological innovation—we still have work to do…

As we approach the International Organization of Supreme Audit Institutions (INTOSAI) XXIII Congress (INCOSAI) with quick strides, it gives me great pleasure to seize this opportunity to take stock of the organization’s progress over the last couple of years and look to the road ahead. When I assumed office as INTOSAI’s Secretary General in the summer of 2016…

The development of the Sustainable Development Goals (SDGs), in my view, is a reflection of the proclivity of the human spirit to forge towards the betterment of the human race. I am an early supporter of the SDGs—embracing the targets’ ambitiousness, as well as the all-inclusive approach and framework surrounding…

State resources are limited, so desiring more than necessities may become threatening. By our nature, we are more likely to see only the positive sides to our expectations. Rarely do we think our fulfilled dreams come with a price paid by someone else…

As I began my journey as the Chair of the International Organization of Supreme Audit Institutions (INTOSAI), I recognized the need to continue the great work of my predecessors. I would like to share with you my perspective…

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs…

The International Organization of Supreme Audit Institutions (INTOSAI) value chain consists of knowledge development and standards setting; capacity development; knowledge sharing; and assessment and feedback. The Knowledge Sharing Committee (KSC) plays a key role in the value chain by contributing to knowledge development and knowledge sharing components…

The strength of the International Organization of Supreme Audit Institutions (INTOSAI) has always been a result of its unity and diversity. Leveraging both of these elements allows us to truly succeed in a global profession using local solutions. In recent years, the Capacity Building Committee (CBC) established a successful footprint within the INTOSAI community by demonstrating a strategic focus, recognizing the role of all key stakeholders and fostering cooperation at all levels…

With the Capacity Building Committee meeting in Cape Town, South Africa, wrapping up a few weeks ago, ideas brought to the forefront during the event inspired me to share how, together we can further advance capacity building, and in doing so, contribute to a more robust, more prominent, more professional International Organization of Supreme Audit Institutions…

It is a great privilege and gives me deep pleasure to seize this opportunity at the end of my 12-year term as Secretary General of INTOSAI to reflect on the past decade’s milestones and to take an outlook on future opportunities and the challenges that lie ahead. When I assumed office as Secretary General of INTOSAI, the organization was shaped by new visions and the spirit of renewal and innovation. My appointment to office coincided with the adoption of INTOSAI’s first Strategic Plan…