The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. As an independent, non-partisan, objective agency, the U.S. Government Accountability Office (GAO) provides oversight of the federal response to the COVID-19 Pandemic. GAO has...
Professional Skepticism: A Model for Public Sector Auditing
Professional skepticism is a key element in high-quality audits, as it ensures auditor judgments are less clouded by personal biases. According to audit standards, professional skepticism involves having a questioning mind and critically assessing audit evidence. However...
More Effective Audit Work: Insights from Behavioral Economics
The behavioral economics field has developed valuable insights on when (and how) people make systematic errors in decision-making due to cognitive biases and fallacies. These insights can deepen the understanding of various factors affecting decision-making and are particularly important to audit work, which aims to...
Turkish Court of Accounts Celebrates 158 Years of Service, Conducts Quality Assurance Reviews
The Turkish Court of Accounts (TCA) celebrated its 158th anniversary on May 29, 2020. The TCA, established in 1862 during the Ottoman Empire as Turkey’s Supreme Audit Institution, actually bears a history spanning 1,180 years considering its existence as an audit body since the historical Turkish states...
Guatemala Office of the General Comptroller of Accounts Takes Actions to Address COVID-19 Pandemic Implications
Given the imminent arrival, spread and impacts of the COVID-19 Pandemic in Guatemala, the President of the Republic and Council of Ministers declared a state of national emergency in March 2020. This declaration included social distancing provisions, which prevent large concentrations of people and limit travel. When the state of emergency was announced, Guatemala’s Office of the General Comptroller of Accounts...
ANAO Adjusts Audit Activities, Implements New Measures to Address COVID-19 Pandemic Impacts
The COVID-19 Pandemic, and the Australian Government’s response to it, significantly affects national public sector risks. This change in risk environment directly impacts work undertaken by the Australian National Audit Office (ANAO) across...
SAI Myanmar Hosts Virtual International Standards Training
Myanmar’s Office of the Auditor General of the Union (OAG) has launched virtual training opportunities on International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS). As the OAG continues plans to transform the government accounting system from a cash to accrual basis...
Egypt’s Accountability State Authority Contributes to Regional Events, Chairs COMESA Board, Participates in African Union Audit
gypt's Accountability State Authority (ASA) participated in several virtual events, including the 16th Arab Organization of Supreme Audit Institutions (ARABOSAI) Capacity Building Committee and 15th ARABOSAI Professional and Supervisory Standards Committee meetings on May 14, 2020; and the...
SAI Latvia Analyzes National Poverty Reduction Progress
“End poverty in all its forms everywhere”—the first of 17 Sustainable Development Goals (SDGs) at the heart of the 2030 Agenda for Sustainable Development. In 2010, the European Union (EU) highlighted ending poverty in its “Europe 2020 Strategy,” with each EU member state adopting its own national targets. In Latvia...
Algerian Court of Accounts Organizes Joint Training, Participates in Regional Events, Implements COVID-19 Procedures
As part of the “Sharaka” cooperation program with the Netherlands Court of Audit (NCA), the Algerian Court of Accounts (COA) organized two training courses in January, which included COA magistrates and auditors as well as NCA experts. At the end of the training sessions...
Vietnam’s State Audit Office Continues Enhancing Development Following Constitutional Changes
The State Audit Office of Vietnam (SAV), established in 1994, became an independent institution in January 2014 through a new constitutional amendment, which enhanced the SAV’s legal status, independence and operations. In June 2015, the National Assembly approved a new State Audit Law that...
INTOSAI SCEI Establishes Expert Group, Hosts Inaugural Webinar
The International Organization of Supreme Audit Institutions (INTOSAI) Supervisory Committee on Emerging Issues (SCEI) established an Expert Group on the Strategic Role of Supreme Audit Institutions (SAIs) in Addressing Challenges Posed by the COVID-19 Pandemic as a long-term response to the crisis and continuation of the INTOSAI PFAC COVID-19 Initiative. The Expert Group's main objectives include...
Swiss Federal Audit Office Adjusts Audit Activities, Approaches During COVID-19 Health Crisis
At the end of March 2020, due to the coronavirus spread in Switzerland, the Swiss Federal Audit Office (SFAO) suspended a large proportion of audits while maintaining high priority examinations. This reorientation aims to...
Lithuania Welcomes New Auditor General
"More efficient, digitalized audit processes; reduced audit time; advanced technological solutions and information technologies; open data; and artificial intelligence initiatives will help increase audit efficiency and attain higher audit quality," describes Mindaugas Macijauskas, the new Auditor General of the Republic of Lithuania, in his vision for...
INTOSAI PFAC COVID-19 Initiative Website Now Online
The International Organization of Supreme Audit Institutions (INTOSAI) Policy, Finance, and Administration Committee (PFAC) COVID-19 Initiative (Initiative) recently launched a website to help INTOSAI and Supreme Audit Institutions (SAIs) continue serving citizens and governments in this new, challenging environment. As a response to the global effects of the pandemic...
Pierre Moscovici Appointed First President of the Cour des comptes
Pierre Moscovici was appointed First President of the Cour des comptes, the French Supreme Audit Institution, by the President of the Republic on June 3, 2020. He succeeds Didier Migaud, who is now serving as President of the High Authority for Transparency in Public Life. Mr. Moscovici holds a postgraduate degree in...
Leading in a Crisis: SAI Young Leaders Share COVID-19 Experiences
"The true test of leadership is how well you function in a crisis."—Brian Tracy, motivational speaker. Leadership is a key driver of change, growth and performance for Supreme Audit Institutions (SAIs). In 2015, the INTOSAI Development Initiative (IDI) launched the SAI Young Leaders (SYL) program to nurture young leaders and enable...
INTOSAI Subcommittee on Internal Control Standards Meets in Bucharest
The International Organization of Supreme Audit Institutions (INTOSAI) Subcommittee on Internal Control Standards met March 3-4, 2020, in Bucharest, Romania—just before the COVID-19 Pandemic affected participation in international events. Nearly 30 delegates representing Supreme Audit Institutions (SAIs) from all parts of the world participated in the two-day event. Stakeholders in attendance included...
Karen Hogan Appointed Auditor General of Canada
Karen Hogan was appointed Auditor General of Canada in June 2020. She has over 25 years of professional experience in accounting and auditing and holds a bachelor’s degree and graduate diploma in accounting from Concordia University in Montréal. Fully bilingual, she is a member of...
Controller and Auditor General of Samoa Recognized for Achievements
Chartered Accountants Australia and New Zealand (CA ANZ) recognized 220 members for outstanding achievements in, and contributions to, the accounting profession and communities they serve. Fuimaono Camillo Afele...
PASAI Welcomes New Chief Executive
The Pacific Association of Supreme Audit Institutions (PASAI) Governing Board welcomes Esther Lameko-Poutoa, who began her new role as PASAI Secretariat Chief Executive on June 8, 2020. Esther is a Chartered Accountant who has worked in...
CAROSAI Implements Survey to Better Understand COVID-19 Pandemic Impacts
The COVID-19 Pandemic is more than a health crisis; it impacts the political, social, economic, religious and financial structures of the entire world. Pandemic impacts have also prompted changes in audit practices. The Caribbean Organization of Supreme Audit Institutions (CAROSAI) implemented a survey in May 2020 to explore...
Challenges in Transparency, Oversight as Governments Respond to Pandemic
Amid a global pandemic that is forcing governments around the world to launch new spending measures, the International Budget Partnership’s (IBP) latest Open Budget Survey (OBS) shows why there is reason for concern: four out of five of the 117 governments assessed failed to reach the minimum threshold for adequate...
COVID-19: Putting a Gender Lens on Auditing
Impacts of the COVID-19 Pandemic affect everyone around the world. Due to long-standing inequalities, many impacts, including those on health, the economy and the social sphere, are afflicting women, girls and marginalized populations hardest. Early evidence shows...
Artificial Intelligence Creates New Opportunities to Combat Fraud
Combating fraudsters has long been a persistent challenge for governmental entities. While there are no precise figures, fraudulent activities drain billions of taxpayer dollars each year from vital programs. In today’s digitally-connected, information-driven world...
INTOSAI SCEI Expert Group on COVID-19 Publishes Survey, Launches Web Presence
The INTOSAI SCEI Expert Group on COVID-19 is currently performing a survey on response measures adopted by Supreme Audit Institutions worldwide in view of the pandemic. Replies provided by each SAI will be...
Slovakia’s Supreme Audit Office Develops Interactive Tool Enhancing Transparency, Citizen Participation
In July 2020, the Supreme Audit Office of the Slovak Republic (SAO SR) developed a new interactive analytical tool called the Municipalities on Map (MuMAP). The application...