Tag: Spotlight on Capacity Building

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Peer Review: A Road to Building Trust, Accountability, and Credibility

The INTOSAI Journal interviews Benjamin Nelson, Managing Director for Audit Policy and Quality Assurance, U.S. Government Accountability Office, about how peer review contributes to capacity building of Supreme Audit Institutions. Mr. Nelson directs the…

Strategic Management when All Bets Are Off

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…

Observations of a Technical Advisor to Developing SAIs

Over the past decades—with the support of development partners, INTOSAI Development Initiative (IDI), INTOSAI regional bodies, and external consultants—many developing Supreme Audit Institutions (SAIs) have made considerable progress toward meeting internationally recognized standards. However…

Nine SAIs in Challenging Contexts Poised for Greater Performance

Nine SAIs in challenging contexts are strengthening their performance with the support of the Accelerated Peer-support Partnership Program, a partnership of IDI, AFROSAI-E, and CREFIAF. In spite of difficult circumstances and the negative impact of COVID-19, these SAIs have…

SAI Madagascar Builds Capacity through Bilateral Support

“The Malagasy people deserve an independent, visible, and credible Court of Accounts. Today, we are strengthening our institution, so that the country can be confident in the management of public money.” So said the President of Madagascar’s Court of Accounts, Mr. Jean de Dieu Rakotondramihamina, during…

SAI Somalia’s Remarkable Strategic Journey, 2017-2020

In a post-conflict Somalia, strong Auditor General leadership and peer-to-peer cooperation with international partners have been key to improving the performance of the country’s SAI. In the span of about three years, the Office of the Auditor General of the Federal Republic of Somalia (OAGS) has transformed itself into an organization that…

New Trends in Audit Work and the Future of Accountability

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…

Audit Innovation in Times of Crisis

“Auditors build trust, help shore up government resilience and are indispensable in the fabric of good governance.” Jeffrey Schlagenhauf, Deputy Secretary-General for the Organisation for Economic Co-operation and Development (OECD), opened the OECD Auditors Alliance virtual meeting on September 23, 2020, welcoming worldwide attendees in contributing to…

Challenges in Transparency, Oversight as Governments Respond to Pandemic

Amid a global pandemic that is forcing governments around the world to launch new spending measures, the International Budget Partnership’s (IBP) latest Open Budget Survey (OBS) shows why there is reason for concern: four out of five of the 117 governments assessed failed to reach the minimum threshold for adequate…

Supreme Audit Institutions: Important Partners for German Development Cooperation

Supreme Audit Institutions (SAIs), key partners for the German Development Cooperation (GDC), strengthen Public Financial Management (PFM) system performance and are key actors in achieving the Sustainable Development Goals (SDGs). In its “Marshall Plan with Africa,” the German Federal Ministry for Economic Cooperation and Development (BMZ) has recognized the prominent roles SAIs…

Technology: Opportunities to Build Capacity, Enhance Oversight

Technology has changed how we do business, how we conduct public administration and human relations, and how we analyze information. Technological advances have also impacted the auditor´s role with huge implications in government oversight. Using new tools, such as…

Growing SAI Young Leaders: The IDI Story

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…

Building Partnerships to Combat Fraud, Corruption Via Effective SAI Technical Support

Preventing fraud and corruption are major challenges facing governments, particularly those of developing countries. Government inability to establish effective internal audit and financial control systems and adequately establish or resource organizations charged with identifying fraud and corruption are just some causes of fraudulent and corrupt behavior. While no system exists to entirely avert fraud and corruption…

GAO Center for Audit Excellence Builds Worldwide Capacity, Good Governance

The U.S. Comptroller General (CG), Gene L. Dodaro, had a vision: establish a team dedicated to building capacity and fostering effective accountability on a global scale. The CG’s vision and legislation led to the creation of the Center for Audit Excellence (CAE). The CAE, which was officially launched by the U.S. Government Accountability Office (GAO) in October 2015…

Building Capacity by Enhancing SAI Technical Support

Cultivating Supreme Audit Institutions’ (SAI) technical capacity, particularly in developing countries, is crucial. Increased technical capacity helps strengthen organizational structure and operations, while incorporating improved service delivery approaches, which adds value and benefits to the lives of citizens. Improved technical capabilities also…

SAIs Operating in Challenging Contexts Share Insight, Ideas

The International Organization of Supreme Audit Institution’s (INTOSAI) Capacity Building Committee (CBC) workstream dedicated to supporting Supreme Audit Institutions (SAIs) operating in particularly challenging contexts recently organized a forum in Johannesburg, South Africa. Seven Auditors General (AG) who currently lead SAIs with experience working in such contexts…

OECD Launches Interactive Public Sector Auditing Forum

The Organisation for Economic Co-operation and Development (OECD) hosted the inaugural Auditors Alliance meeting on March 26, 2018, in Paris, France, officially launching an interactive public sector auditor community that unites internal and external audit institutions…

SAIs China, Peru Join Forces to Address Natural Disaster Recovery Auditing

“El Niño Costero,” the phenomenon seriously affecting Peru during the first months of 2017, battered…

Regional Support Helps Nauru Close Audit Gap

Through the work of the Nauru Department of Audit, the Government of Nauru has reached an historical milestone—the Public Accounts for 2013-2014 was tabled during a Parliamentary session earlier this year—the first time following a 15-year backlog. Despite the challenges associated with minimal staff, Nauru’s Department of Audit has also managed to…

IDI’s Sustainable Development, Fighting Corruption Initiatives

The INTOSAI Development Initiative (IDI) launched the Auditing Sustainable Development Goals (SDGs) capacity building program in June 26, 2017. The program, currently offered to Supreme Audit Institutions (SAIs) in English speaking regions, aims to support SAIs in conducting ISSAI-based cooperative performance audits of preparedness for SDG implementation…

U.S. GAO 2017 International Auditor Fellowship Program Underway

This year’s International Auditor Fellowship Program (IAFP) kicked off Wednesday, March 22, at the United States Government Accountability Office (GAO) headquarters in Washington, D.C. Mr. Gene Dodaro, U.S. Comptroller General, and Ms. Patricia Dalton, GAO’s Chief Operating Officer, welcomed the 15 auditors representing 12 countries in an opening ceremony. The auditors—who hail from…