Author: INTOSAI Journal

Information Technology: Producing More Effective Audits and Reports
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Information Technology: Producing More Effective Audits and Reports

Information Technology (IT) audits are often complex, and audit outcomes tend to result in technical reports written in technical language. As noted in International Standards of Supreme Audit Institutions (ISSAI) 5300, very few people find such lengthy and complicated documents appealing or understandable. The Supreme Audit Institution (SAI) of Argentina has...

Gambia’s NAO Takes a Look Back at 2019
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Gambia’s NAO Takes a Look Back at 2019

Gambia’s National Audit Office (NAO) was a government department until 2015, when it was then declared an independent institution through a National Assembly Act. The NAO has been working on a series of initiatives to transform it into a leading national institution for public funds transparency and accountability. NAO management and staff continue working to improve...

Bulgaria’s NAO Audits Ecological Network Effectiveness, Management
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Bulgaria’s NAO Audits Ecological Network Effectiveness, Management

Loss of biodiversity is a global problem. As part of the European Ecological Network, Natura 2000, the Republic of Bulgaria established a National Ecological Network of protected zones—234 for the conservation of natural habitats, wild fauna and flora; 120 for the conservation of wild birds; and 13 bound by both conservation directives. The audit covering a 3-year period assessed...