Tag: Summer 2021

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Enhancing Operations Contributes to the Agility and Resilience of Supreme Audit Institutions

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…

SAI Ecuador Promotes Gender Equality

In 2020, the Office of the Comptroller General of the State of Ecuador conducted its first-ever internal survey on gender equality. The survey asked 1,553 public servants within the Supreme Audit Institution (SAI) about their awareness of the issue; the organizational culture; the prevalence of workplace harassment; and the need for gender equality policies. These efforts reflect…

Charles Deguara Re-appointed Auditor General of Malta

Effective March 30, 2021, following unanimous approval by the House of Representatives, President of Malta Dr. George Vella re-appointed Auditor General Charles Deguara to a second five-year term, in accordance with the Constitution. The Maltese Deputy Auditor General, Noel Camilleri, was similarly re-appointed for a second five-year term. During their first mandate…

SAI Myanmar Launches Courses to Enhance Staff Proficiency

The Office of the Auditor General of the Union (OAG), Myanmar’s Supreme Audit Institution (SAI), recently launched two internal courses: a refresher course for staff officers, and a capacity-building course for senior auditors, with 109 and 58 participants, respectively. The goals of the two-month-long courses—led by five Deputy Directors and an Assistant Director—are to…

Peer Review Finds SAI Azerbaijan’s Audits Align with ISSAIs

The Turkish Court of Accounts recently completed a peer review of the Chamber of Accounts of the Republic of Azerbaijan, in accordance with a Memorandum of Understanding signed between the two Supreme Audit Institutions (SAIs) in January 2021. The peer review determined that…

Turkish Court of Accounts Updates its Risk Management Process

The Turkish Court of Accounts (TCA), the country’s Supreme Audit Institution (SAI), is finalizing an update to its Enterprise Risk Management (ERM) process, which will enable it to carry out its activities more efficiently and effectively. This update aligns with…

SAI Kazakhstan Celebrates 25th Anniversary

In 2021, the Accounts Committee for Control over the Execution of the Republican Budget (“Accounts Committee”)—the Republic of Kazakhstan’s Supreme Audit Institution (SAI)—celebrates its 25th anniversary. The Accounts Committee conducts comprehensive, independent assessments of the activities of government entities, with the aim of identifying shortcomings, managing risk, and making recommendations for more effective performance. Since its inception in 1996…

SAO Thailand Plays a Prominent Role during the Pandemic

The State Audit Office of the Kingdom of Thailand (SAO) has been carefully monitoring the government’s response to the pandemic. This response has included establishing the Center for COVID-19 Situation Administration (CCSA), regulating medical supplies, developing tracking applications, and preparing vaccinations.
Under the leadership of Auditor General Prajuck Boonyoung, SAO Thailand has…

SAI Guatemala Encourages Citizens to Contribute to a Culture of Transparency

To promote a culture of ethics, probity, and transparency in public administration, the Supreme Audit Institution (SAI) of Guatemala recently released a mobile app, available for iOS and Android, which enables citizens themselves to…

SAO Georgia Audits Public Debt Management Practices

A major focus of the State Audit Office (SAO) of Georgia is to examine the effectiveness of the government’s public debt management. To that end, SAO Georgia conducted an audit in 2020 to follow up on…

Algerian Court of Accounts Contributes to Regional and International Events

On March 17, 2021, Mr. Abdelkader Benmarouf, President of the Algerian Court of Accounts (COA), chaired a meeting of the African Union Board of External Auditors held by videoconference. During the meeting…

SAI Philippines Wins First Place in Hackathon BPK Competition

The Commission on Audit (COA), the Supreme Audit Institution (SAI) of the Philippines, won first place at the professional level in the Hackathon BPK Competition—whose theme was…

GAO Publishes Groundbreaking Framework for AI Accountability

The rapidly evolving pace of AI makes it necessary to establish a framework to independently verify AI systems (even as the technology continues to advance). The global accountability community needs a toolkit to evaluate this ever-changing technology, and, more importantly, organizations that build, purchase, and deploy AI need a framework to understand how AI systems will be evaluated. The U.S. Government Accountability Office (GAO), recognizing the urgent need for AI governance…

GAO Hosts Discussion Group on COVID-19 Lessons Learned

On May 25, 2021, Mr. Gene Dodaro, Comptroller General of the United States, led a virtual discussion group on lessons learned from the COVID-19 pandemic. More than 30 organizations—including INTOSAI organizations and 21 Supreme Audit Institutions (SAIs), donor and civil society organizations, and United Nations organizations and observers—contributed to the dialogue. The group stems from…

SAI Costa Rica Uses Innovation, Agility to Face the Challenges of COVID-19

Recently, SAI Costa Rica has moved toward an innovative approach—the use of artificial intelligence (AI)—to auditing public procurement of goods and services. The SAI carried out two audits using AI in 2020 and plans to…

SAI Egypt Participates in Financial Audit of the African Union and Affiliated Institutions

The Accountability State Authority of Egypt (ASA) participated from March 22 to April 23, 2021, in the financial audit of the African Union and affiliated institutions for fiscal year 2020. Egypt has been a permanent member of…

Decision Graphics: Simple Tools to Improve Audit Decision-making

Making informed planning decisions early in the audit process is key to completing audits in a timely manner. Many teams use historical information to determine how long an audit will take. But every audit and every audit organization is different, so it is impossible to…

Improving the Effectiveness of Internal Audit Departments Within Public Sector Entities

Over the last five years, agencies in the Kingdom of Saudi Arabia’s public sector have undergone fundamental transformations—including restructuring, implementing governance mechanisms, and activating control requirements—aimed at improving their performance. The General Court of Audit (GCA), the country’s Supreme Audit Institution (SAI), has sought to contribute to these efforts by…

Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

In Memoriam: Yusador Gaye

On July 1, 2021, Yusador Gaye, the Auditor General of the Republic of Liberia, passed away. She had served at the helm of the General Auditing Commission, Liberia’s Supreme Audit Institution (SAI), since 2014. Mrs. Gaye’s calm and unwavering leadership…

In Memoriam: Francis Masuba

Francis Masuba, Assistant Auditor General – Corporate Services and Accounting Officer at the Office of the Auditor General of the Republic of Uganda—the country’s Supreme Audit Institution (SAI)—passed away on June 27, 2021. Mr. Masuba served for 37 years in the SAI and was an active participant in…

Participants Discuss COVID-19 Experiences at 25th UN/INTOSAI Symposium

On June 28-30, 2021, the INTOSAI General Secretariat and United Nations (UN) held the 25th UN/INTOSAI Symposium. Almost 300 representatives of international organizations and Supreme Audit Institutions (SAIs) from some 120 countries took part in the event, which was held…