Author: INTOSAI Journal

New Auditor General of Nepal Appointed
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New Auditor General of Nepal Appointed

The Honorable Mr. Tanka Mani Sharma Dangal was appointed as Auditor General of Nepal May 22, 2017. Prior to his appointment, Mr. Sharma held positions as Secretary at the office of the Prime Minister and Council of Ministers, General Administration and Public Procurement Monitoring Office, in addition to serving as Director General for several departments...

The System-Oriented Approach to Performance Auditing: An Underrated Option
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The System-Oriented Approach to Performance Auditing: An Underrated Option

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to the system-oriented approach (dating back to the 1980s) and what Supreme Audit Institutions (SAIs) can learn from that experience today...

INTOSAI-Donor Cooperation Relaunches GCP
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INTOSAI-Donor Cooperation Relaunches GCP

The INTOSAI-Donor Cooperation has re-launched the Global Call for Proposals (GCP). The GCP matches SAIs’ needs-based capacity development proposals with donor funding and/or INTOSAI support. The GCP is being re-launched in a stronger format with a two-tiered approach. March 31 marked the launch of the new Global Call for Proposals (GCP) Tier 1 by the INTOSAI-Donor Cooperation...

Preparing Supreme Audit Institutions for Sustainable Development Goals
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Preparing Supreme Audit Institutions for Sustainable Development Goals

Supreme Audit Institutions (SAIs) are invaluable in implementing the Sustainable Development Goals (SDGs), a set of 17 global goals with 169 targets to be accomplished by 2030. The United Nations (UN) believes SAIs are essential in promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration. The International Organization of Supreme Audit Institutions (INTOSAI) has set out to develop a framework for SDG-related audits...

SAI Slovakia: Cooperative Efforts=Better Results
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SAI Slovakia: Cooperative Efforts=Better Results

"No man is an island." This famous phrase, written by John Donne, suggests we are better together than we are apart. This simple notion is behind all cooperative efforts, no matter how large or small. As of 2015, there were 2,890 municipalities in the Slovak Republic, and the Supreme Audit Office of the Slovak Republic (SAO SR) has the responsibility to audit all of them. With such a high number of municipalities and audit subjects...

PSC Passes Baton, Aims for Ambitious Program
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PSC Passes Baton, Aims for Ambitious Program

The incoming chair and vice-chair of the Professional Standards Committee (PSC), the Brazilian Federal Court of Accounts (TCU—SAI Brazil) and the European Court of Auditors (ECA—SAI European Union) took the baton from the outgoing chair (Rigsrevisionen—SAI Denmark) during the INTOSAI Congress in December, and they have plans for an ambitious program...

ASOSAI, AFROSAI Sign Memorandum of Understanding
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ASOSAI, AFROSAI Sign Memorandum of Understanding

At the XXII Congress in Abu Dhabi, United Arab Emirates, ASOSAI and AFROSAI signed a Memorandum of Understanding (MoU) that launches an outline to initiate, develop and follow-up on standardized cooperation through a systematized and regular cooperation mechanism. Through this MoU, both organizations will facilitate the enhancement of professional capacities to improve auditing by...

Evaluation Working Group: Achievements and Future Prospects
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Evaluation Working Group: Achievements and Future Prospects

Supreme Audit Institutions (SAIs) pursue three objectives when evaluating public policies: (1) enlighten public debate, (2) offer recommendations to improve or discontinue a public policy and (3) analyze the follow-up to these evaluations. The Evaluation Working Group (EWG), composed of 22 SAI members and chaired by SAI France, was tasked with establishing widely accepted guidelines on evaluating public policies. The resulting document...

IDI Launches New Website, Facilitates ISSAI Initiatives
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IDI Launches New Website, Facilitates ISSAI Initiatives

The new website presents an interactive user experience where downloading different IDI publications—guidance materials, IDI plans and reports, previous IDI and INTOSAI-Donor Cooperation newsletters and other global public goods—is now possible.  Information about IDI, various capacity development programs and the INTOSAI-Donor Cooperation are also available...