A few years ago, a great idea arose in the European Organization of Supreme Audit Institutions (EUROSAI), an idea that proved a perfect match for young staff of Supreme Audit Institutions (SAIs), an idea that led to the realization of two extremely successful events—Young EUROSAI (YES) Conferences. The National Audit Office of Estonia’s young staff continues the legacy of YES success…
The State Audit Institution (SAI) of the Republic of Serbia conducted a performance audit on the “Justification for Establishing Committees and Other Permanent and Temporary Working Bodies in the Public Sector” to address the issue of taxpayer money…
The State Audit Office (SAO) of Thailand has embarked on a journey of digital transformation. The objective is to leverage AI to enhance audit performance and foster a data-driven culture within the organization. This initiative is in line with their audit policy, which emphasizes the importance of using advanced technologies in audit processes. This article focuses on the feasibility of incorporating the advanced language model, as generative AI like ChatGPT, in SAO’s performance audit.