Tag: Spring 2018

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The Impact of Performance Auditing: A Practice Friendly Review

The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to…

Using Innovative Tools, Techniques in Local Government Auditing

Supreme Audit Institutions (SAIs) are constantly looking for ways to strengthen audit capacity and effectively disseminate audit results to stakeholders. What steps can SAIs take to increase added value of audits and decrease risks of bad governance? Some solutions include…

Towards Agenda 2030: A Gender Equal World

Gender gap issues are complications that affect humanity as a whole, but adopting measures to foster political, social, cultural and economic changes means embarking on a complex process. It is important for countries to address gender inequality…

CGR Issues Opinion on Climate Change Pressures

The Office of the Comptroller General of Costa Rica issued an opinion document to provide input to the Legislative Assembly regarding key elements that exert pressure on the Public Treasury as a result of climate variability and change. The document’s relevance centers on the heavy consideration that must be given to climate change…

INTOSAI Chairman Reflects on Journey Thus Far

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…

Call for Input into IFPP Strategic Development Plan Coming Soon

The XXII International Congress of Supreme Audit Institutions (INCOSAI), held in Abu Dhabi in December 2016, introduced two significant changes for International Organization of Supreme Audit Institutions (INTOSAI) standard setting…

Recent Survey: Increased Interest in Performing Cooperative Audits

The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits conducted a survey to collect data on cooperative audit best practices. The survey revealed a great deal of interest among Supreme Audit Institutions (SAIs) to conduct…

CEDEIR Delivers SAI PMF Workshop to SAI Chile Staff

The Commission for the Appraisal of Performance of Supreme Audit Institutions (SAIs) and Performance Indicators (CEDEIR)—an Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) commission—delivered a workshop on the SAI Performance Measurement Framework (PMF) tool…

National Audit Office of Lithuania Sends Signals to Public Sector

There are various ways Supreme Audit Institutions (SAIs) can affect the public sector. Audit is just one of them. The National Audit Office of Lithuania (NAOL), in partnership with the International Organization of Supreme Audit Institutions (INTOSAI), chose a less traditional means of impact…

Addressing Cybersecurity: UK NAO Efforts to Tackle Increasing Challenges

Addressing cybersecurity challenges is a clear priority for the United Kingdom (UK) government. In the 2010 National Security Strategy, cyber was classified as a “tier 1 threat”—the government considered cybersecurity equally as threatening as a conventional military attack or a…

Declaration of Asunción on SAI Budgetary Security

One of the outcomes from the OLACEFS General Assembly held in Asunción, Paraguay, in October 2017, was the issuance of the Declaration of Asunción on Budgetary Security and Financial Stability of Supreme Audit Institutions (SAIs). Reflecting the concept that oversight/control is an essential part of government operations, the declaration acknowledges…

GAO, CNAO Hold Joint Seminar on Impacts of Aging Populations

“Two great nations, two great Supreme Audit Institutions (SAIs), two great topics,” noted Dr. Robin Travis, National Audit Office (NAO) of Sweden, as “The Impacts of Aging Populations on National Governments” seminar got underway at the United States (U.S.) Government Accountability Office (GAO) headquarters…

Italy’s Corte Dei Conti Welcomes New President

Mr. Angelo Buscema was appointed President of the Corte dei conti by decree of the President of the Republic December 29, 2017. Mr. Buscema graduated with a law degree in 1974 from the University of Perugia…

Mutual Experience Benefits Nordic Supreme Audit Institutions

Delegates from the Supreme Audit Institutions (SAIs) of Denmark, Faroe Islands, Finland, Iceland, Norway and Sweden participated in a two-day seminar held in Oslo. The seminar covered two main themes…

Spring Has Sprung, So Has the INTOSAI Journal’s Redesigned Website

It has been a long time coming! The much anticipated redesigned website makes its debut April 30, 2018, in conjunction with the release of the Spring 2018 issue. Though the site’s look will be brand new, the location remains the same…

Malta’s NAO Commemorates Past, Prepares for Future

Throughout 2017, Malta’s National Audit Office (NAO) commemorated the 20th anniversary of the constitutional amendments, which effectively guaranteed the NAO’s complete independence in discharging its audit mandate. These legislative amendments transformed the NAO…

SAB Kuwait Contributes to Events, Cooperation Agreements

The President of the National Audit Office of the Republic of Finland and Kuwait’s State Audit Bureau (SAB) signed a cooperation agreement in November. The SAB participated in several meetings and events, including…

Japan’s Board of Audit Submits Annual Report, Notes Issues

Mr. Teruhiko Kawato, President of the Board of Audit of Japan (the Board), submitted the fiscal year 2016 audit report to Prime Minister Shinzo Abe. The report, containing results on audits the Board conducted between 2016 and 2017, includes…

Implementing International Standards: A Regional Perspective

by the Supreme Audit Institution of Portugal, Chair of the European Organization of Supreme Audit…

Auditing the SDGs: New Developments at the German SAI

The governing board of the Bundesrechnungshof, the Supreme Audit Institution (SAI) of Germany, made a strategic decision in July 2017 to prioritize the Sustainable Development Goals (SDGs) in its future audit work. The SDGs will now function as a cross-cutting audit theme…

SAI Slovakia Invites You to Learn More About Peer Reviews

In keeping with International Standards of Supreme Audit Institutions (ISSAI) 12, “Values and Benefits of SAIs—Making a Difference to the Lives of Citizens,” along with the emergence of the Sustainable Development Goals (SDGs), the conference, with its focus on leading by example, will explore…

Peru’s Supreme Audit Institution Implements New Control Model

Peru’s Supreme Audit Institution (SAI) has introduced a new model of concurrent control that allows timely alerts to public authorities regarding adverse situations potentially affecting public intervention. Led by specialized and multidisciplinary audit teams…