Tag: Featured Articles

By operating the Audit Request System, BAI also strives to satisfy the need of citizens by rapidly resolving matters that disrupt the lives of the public.

The International Budget Partnership (IBP) initiated the Audit Accountability Initiative to bring together supreme audit institutions (SAIs) and civil society organizations (CSOs) to strengthen government responsiveness to audit recommendations through more effective communication and engagement.

The Office of the Auditor General of Nepal (OAGN) approved the Citizen Participation Audit (CPA) procedure in 2016. This procedure incorporates civil society partners into the audit process to provide primary sources of data or sector specific information and expertise.

BPK enhances the role of the community in public sector audits through three public information services, implemented by the PPID.

Pacific Association of Supreme Audit Institutions (PASAI), delivered a workshop called Effective Stakeholder Engagement attended by staff from 10 Pacific Island public audit offices.

In 2020, the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E) embarked on a journey to support the region’s SAIs in their efforts to strengthen gender equality. The two main objectives of this initiative were to help SAIs become gender-responsive organizations, and to…

When the Office of the Auditor General of Canada (OAG Canada) audited the Federal Plan on Gender Equality in 2009, it was one of the first Supreme Audit Institutions (SAIs) to undertake an audit of its government’s commitment to achieve gender equality. Since then…

Gender equality is necessary for flourishing societies and growing economies, and its positive effect has been proven by research. It is therefore in the interest of all countries to ensure everyone has equal rights and opportunities. Gender equality and women’s empowerment is even a specific United Nations Sustainable Development Goal (SDG 5), one that cuts across all sustainable development. Yet, to date, no country in the world has…

Natural disasters, such as hurricanes, flooding, and wildfires, have the potential to devastate people’s everyday lives by causing injuries and death, destroying homes and infrastructure, and wreaking economic havoc. From 2000 through 2019, there were 7,348 major disaster events worldwide, which claimed 1.23 million lives, affected 4.2 billion people (many more than once), and resulted in approximately U.S. $2.97 trillion in global economic losses. Governments usually lead recovery efforts by…

Among the many drastic changes wrought by the COVID-19 crisis has been the sudden shift to a virtual work environment. At the start of the pandemic, some audit offices had already made significant strides toward enabling remote work, while others conducted work primarily in-person, whether to build a collaborative work culture, ensure safe handling of sensitive documents, or due to limited information technology infrastructure or other reasons. The pandemic has presented..

Pacific Island Supreme Audit Institutions (SAIs), many of which are very small in comparison with SAIs in other regions, face an array of challenges. These range from issues related to serving small populations, like a high risk of perceived conflicts of interest and difficulty recruiting and retaining qualified staff, to grave threats like the COVID-19 pandemic and climate change. Given these challenges, it can be tempting for SAIs in the Pacific Association of SAIs (PASAI) region to…

When the COVID-19 pandemic struck, the United Kingdom’s National Audit Office (UK NAO) was able to effectively carry on its work by quickly pivoting to remote auditing and using technology to build relationships within the agency and around the world. Indeed, many auditors continued to conduct audits and publish audit reports without ever meeting their teams or clients in person. Aspects of UK NAO’s operations were not the only things to change. The Supreme Audit Institution’s (SAI) portfolio of work also…

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…

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…

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 a 1995 case against Israel’s State Comptroller, the Israeli Supreme Court stated in its ruling that the “Comptroller has no discretion as to whether it should commit itself to the task of preparing an opinion as required of it; it is a mandatory obligation,” and directed the Comptroller to render an opinion on the required subjects.
Nearly a quarter of a century later, the Comptroller’s office, the nation’s Supreme Audit Institution…

Since it was established nearly 30 years ago, the State Audit Office of Vietnam (SAV) has become progressively more independent, in accordance with the principles of the 1977 Lima Declaration, the 2007 Mexico Declaration, and more recently, the…

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote…

To better administer public resources and fight corruption, the Office of the Comptroller General of Ecuador—the country’s Supreme Audit Institution (SAI)—is working to develop an anonymous hotline through which employees and members of the public can securely…

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending’s efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and…

Corruption, the abuse of public authority or trust for private benefit—as defined by the International Organization of Supreme Audit Institutions (INTOSAI)—comes in various forms and behaviors. Corruption hinders national development; damages public service performance, reputation and credibility; compromises service delivery; and causes hardship to citizens. SAIs are vital to the fight against corruption by…

ublic participation is generally defined as activities by which people’s concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion…