Auditors love words! Having served as an auditor for more than 10 years, it seems that words tend to be a source of comfort and confidence, and we, as auditors, rely on words when attempting to get our message across to readers. At the same time, we realize those reading our reports are probably suffering from information overload and are...
“You must run to keep in place. If you want to get somewhere else, you must run at least twice as fast as that.”—Red Queen theory of evolution. Traditionally, audits, based on accounting standards, have focused on financial statement accuracy and regularity. In the area of public audit, the traditional approach also...
Public audit aims to enhance good governance by promoting transparency and accountability in governmental financial affairs. Throughout the audit process, identifying any weaknesses and gaps is crucial...
Supreme Audit Institutions (SAIs) play a pivotal role in holding governments accountable for the use of public funds. At the forefront of good governance, SAIs can significantly add value and benefits to the lives of citizens. This article explores SAI stakeholder engagement and presents findings from an international survey...