Editorial

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From Awareness-Raising to Concrete Action: IDI’s Initiatives to Support SAI Independence

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter...

Gene L. Dodaro, United States Comptroller General
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Addressing COVID-19 Implications Nationally, Globally

The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. As an independent, non-partisan, objective agency, the U.S. Government Accountability Office (GAO) provides oversight of the federal response to the COVID-19 Pandemic. GAO has...

Auditing Sustainable Development: INTOSAI Community Milestones
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Auditing Sustainable Development: INTOSAI Community Milestones

The Spring 2020 Edition of the International Organization of Supreme Audit Institutions (INTOSAI) Journal is dedicated to a very promising, yet quite challenging, topic: the 2030 Agenda for Sustainable Development. While the world has seen a number of development agendas, none have been fully comprehensive, proactive and inclusive. The novel coronavirus outbreak has, once again, reminded us...

Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures
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Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic...

Rethinking Dialogue in Times of Enhanced Stakeholder Integration, Modern Technologies
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Rethinking Dialogue in Times of Enhanced Stakeholder Integration, Modern Technologies

As we approach the International Organization of Supreme Audit Institutions (INTOSAI) XXIII Congress (INCOSAI) with quick strides, it gives me great pleasure to seize this opportunity to take stock of the organization’s progress over the last couple of years and look to the road ahead. When I assumed office as INTOSAI's Secretary General in the summer of 2016...