The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions...
Feature Articles
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Using Innovative Tools, Techniques in Local Government Auditing
Supreme Audit Institutions (SAIs) are constantly looking for ways to strengthen audit capacity and effectively disseminate audit results to stakeholders. What steps can SAIs take to increase added value of audits and decrease risks of bad governance? Some solutions include...
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Addressing Cybersecurity: UK NAO Efforts to Tackle Increasing Challenges
Addressing cybersecurity challenges is a clear priority for the United Kingdom (UK) government. In the 2010 National Security Strategy, cyber was classified as a “tier 1 threat”—the government considered cybersecurity equally as threatening as...
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YES…More than a Conference, It’s a Network!
Riigikontroll, the Supreme Audit Institution (SAI) of Estonia, hosted the third Young EUROSAI (YES) conference September 11-14, 2017, in Tallinn, Estonia. The Journal sat down with YES Coordinator, Ms. Krislin Kivi, before the event to learn about the inspiration behind the concept for this year’s YES conference...
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Restructuring to Improve Capacity, Ensure Quality
Germany’s Supreme Audit Institution (SAI), also known as the Bundesrechnungshof, implemented a major restructuring project from 2015-2016 that fundamentally reformed its organizational structure and strengthened practices and procedures...
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Materiality: At the Heart of Auditing
Why should Supreme Audit Institutions (SAIs) report matters to their legislatures? Why some issues but not others? For whom are these issues important? These questions trouble SAIs globally—in daily operations, as well as in audit prioritization...
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Engaging Citizens in SDG Monitoring Through Available, Accessible Data
At the 2017 Young EUROSAI (YES!) Conference held in Tallinn, Estonia, "Citizen Participation in Data Collection for Measuring Sustainable Development Goals (SDGs)," represented a central theme. In a workshop moderated by the Netherlands Court of Audit (NCA) and the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI)...
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SAI Costa Rica, IDI Assess “Bridge to Development”
The SAI of Costa Rica, in coordination with the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI), executed a performance audit in 2016 to analyze the effectiveness and efficiency of "Bridge to Development (BTD)," a national strategy designed to care for families in extreme poverty. With the increased emphasis on auditing the implementation of Sustainable Development Goals (SDGs), this coordinated audit, now, more than ever, holds additional significance...
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Czech Republic SAO Supports SDG Audits
The SAO of the Czech Republic (Czech SAO) has maintained a long-term focus on the environment and its importance for sustainability. In this endeavor, the Czech SAO is an active member of the Working Group on Environmental Auditing (WGEA) for both the International Organization of Supreme Audit Institutions (INTOSAI) and the European Organization of Supreme Audit Institutions (EUROSAI). Under the umbrella of the INTOSAI WGEA, the Czech SAO has already completed two successful environmental auditing projects and has recently undertaken a third...
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SAI Vietnam Capitalizes on International Auditing Standards
In the context of Vietnam’s rising economy, along with strong regional and global economic integration, healthy, transparent and sustainable public finance holds extremely important implications. The State Audit Office of Vietnam’s (SAV) role in monitoring and supervising the use and management of public finance and assets became an urgent and inevitable societal requirement. Through the adaptation of international auditing standards...