The adoption of the Sustainable Development Goals (SDGs) by the United Nations (UN) in 2015 marks an impressive milestone in the modernized world's history. Nearly all UN-member countries have accepted (and most have ratified) the SDGs into national policy frameworks. The SDG initiative attempts to...
Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation's Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating...
Poland has declared its commitment to implement the 2030 UN Agenda and the Sustainable Development Goals (SDGs), a task calling for cooperation from the entire administration and all relevant stakeholders. A new development model for Poland, outlined in the country's Strategy for Responsible Development, meets Agenda 2030 expectations and is consistent with...
In 2016, Korea spent approximately 25 trillion won on Social Overhead Capital (SOC), which equates to roughly 15% of the central government’s budget. The SOC is defined as 46 specified infrastructure projects—roads, railroads, harbors, dams and schools. These projects, major sources of financial burdens to administrative agencies, have demonstrated, through several studies, overestimated demand forecasts and underestimated costs...
In 2016, a 7.8 magnitude earthquake rocked the Ecuadorian coast, constituting one of the most catastrophic tragedies in the history of the country. The quake left 663 people dead, 6,274 injured, 80,000 people displaced, great damage to infrastructure and more than 2,300 aftershocks in the following months. Consequently, reparation measures cost approximately 3,344 USD million, challenging the response capacity of numerous public institutions, including the Office of the Comptroller General of the Republic of Ecuador...
Capacity building is critical for all dynamic organizations, both public and private. Training, an essential tool to systematically build capacity, also helps achieve desired organizational objectives. Public sector training programs are generally funded through national budgetary allocations and tend to be subject to audit by Supreme Audit Institutions (SAIs), the nature of which is determined by the SAI mandate that, typically, covers...
Supreme Audit Institutions (SAIs) have served citizens by ensuring accountable use of public resources for national development. Irrespective of borders, across the International Organization of Supreme Audit Institutions (INTOSAI) community, members are collaborating with international peers and counterparts to ensure value-based delivery of services to citizens. This proven conviction in SAI capabilities is exemplified by...
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...
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...
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...