Bridging the Gap

The INTOSAI México Declaration on Supreme Audit Institution (SAI) Independence established the principle that SAI heads and members of collegial institutions should be appointed by a process that ensures independence from the executive. Yet, little is written within the SAI community on what constitutes an appropriate process for recruiting and appointing new heads…

The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits has developed a virtual catalog to work as a worldwide repository of cooperative audits carried out within the INTOSAI community. The catalog, available to all INTOSAI members, is a great reference source for…

Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation’s Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating…