Editorial

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...

Changes Need a Person Behind Them
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Changes Need a Person Behind Them

State resources are limited, so desiring more than necessities may become threatening. By our nature, we are more likely to see only the positive sides to our expectations. Rarely do we think our fulfilled dreams come with a price paid by someone else...

Opportunities to Strengthen SAI Independence
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Opportunities to Strengthen SAI Independence

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs...

Knowledge Development, Sharing: Keys to Success
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Knowledge Development, Sharing: Keys to Success

The International Organization of Supreme Audit Institutions (INTOSAI) value chain consists of knowledge development and standards setting; capacity development; knowledge sharing; and assessment and feedback. The Knowledge Sharing Committee (KSC) plays a key role in the value chain by contributing to knowledge development and knowledge sharing components...