Bridging the Gap

Two revised INTOSAI pronouncements are available at issai.org for audits of financial statements: ISSAI 200 – Financial Audit Principles, and ISSAI 2000 – Application of the Financial Audit Standards. ISSAI 200 provides the key principles for the audit of financial statements or other forms of presentation of financial information. It complements the…

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs…

The French Supreme Audit Institution (SAI), in its role as General Secretary of the Organization of French-speaking Supreme Audit Institutions (AISCCUF), organized its annual professional seminar in Dakar, Senegal, June 28-29, 2017. This two-day event was dedicated to the new International Standards for Supreme Audit Institutions (ISSAIs) adopted at last year’s INCOSAI—a theme that had not yet been discussed on the international stage…