Author: INTOSAI Journal

Rwanda OAG Receives Best Performance Audit Report Award
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Rwanda OAG Receives Best Performance Audit Report Award

At the 13th AFROSAI-E Governing Board meeting held in Abuja, Nigeria, May 2016, the Office of the Auditor General-Rwanda was awarded the 2015 Prize for the best Performance Audit Report in the AFROSAI-E region. AFROSAI-E is the sub-regional Organization for Supreme Audit Institutions (SAIs) in English speaking countries in Africa. This prize was launched in...

Professional Standards Committee Meets in Denmark
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Professional Standards Committee Meets in Denmark

The Professional Standards Committee (PSC) met in Copenhagen in May 2016. The event marked a significant milestone for the PSC Chair (Denmark) as this year is its last as chair of that committee. Representatives from the Tribunal de Contas (TCU) in Brazil (the incoming chair) and the European Court of Audits (incoming vice chair) discussed...

You May Have Noticed…Something Has Changed
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You May Have Noticed…Something Has Changed

The Journal is committed to this continued transformation, and you may have noticed a bit of a metamorphosis in the overall look and feel of this edition. The goals behind the redesign of the Journal include giving it a more contemporary, yet corporate, look and feel; providing a cleaner and more engaging reading experience; increasing readership accessibility; and adapting the Journal into a more robust tool for knowledge sharing...

Letter from the Editor
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Letter from the Editor

As journalists, we do our best to ensure that everything is clear, concise and correct. But, there are times when we don’t always completely meet that challenge, particularly taking into account the global nature of our business. In the Spring 2016 issue of the INTOSAI Journal, we published quite a bit of news and some fascinating feature articles. In fact, we received numerous inquiries about some of the reporting in the last edition, specifically submissions from the State Audit Office of the Republic of Latvia...

New Financial Audit System Introduced in Finland
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New Financial Audit System Introduced in Finland

A new financial audit system was introduced in Finland on January 1, 2016. On that date, the new Auditing Act and the Act on Audits of Public Administration and General Government Finances entered into force and harmonized the system of auditor’s examinations and the supervision of audits. There are about 1,600 approved auditors in Finland. Until the end of 2015...

Strategic Plan Gets Facelift
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Strategic Plan Gets Facelift

The Chair of INTOSAI’s Finance and Administration (FAC) Task Force on the 2017-2022 Strategic Plan, Mr. Gene Dodaro, released a draft of the plan for consideration among the Full Membership of INTOSAI earlier this year. The draft, based on the thoughtful input of many across the INTOSAI community, is a perfect example of our motto...

CNAO, GAO Leverage Expertise to Generate Results
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CNAO, GAO Leverage Expertise to Generate Results

In 2012, heads of the SAIs of China and USA signed a Memorandum of Understanding (MoU). According to the MoU’s objective, "The participants intend to establish, improve, and develop a framework for cooperation in national audit and promote effective interaction between the participants on the basis of equality, reciprocity, and mutual benefit." The MoU has allowed the National Audit Office of the People’s Republic of China (CNAO) and the United States Government Accountability Office (GAO) the opportunity to...