Feature Articles

Incorporating Stakeholders to Enhance Decision-Making
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Incorporating Stakeholders to Enhance Decision-Making

ublic participation is generally defined as activities by which people's concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion...

Investing in Social Responsibility to Build Social Capital
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Investing in Social Responsibility to Build Social Capital

For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital...

Auditing SDG Implementation: A Wheel of Balance
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Auditing SDG Implementation: A Wheel of Balance

Sustainable development—development that meets present needs without compromising the ability to meet future needs—can be divided into three integrated dimensions: economic, environmental and social. These aspects must be balanced if we are to achieve the United Nations (UN) "future we want." How is such balance achievable and what does it look like conceptually? This article discusses...

Is Slovakia Prepared to Implement Agenda 2030?
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Is Slovakia Prepared to Implement Agenda 2030?

At the September 2015 United Nations (UN) Sustainable Development Summit, Heads of State, including the Slovak Republic, adopted the 2030 Agenda for Sustainable Development, which included 17 Sustainable Development Goals (SDGs)—global goals establishing objectives across economic, environmental and social dimensions to be achieved by 2030. All 17 SDGs are...

Information Technology: Producing More Effective Audits and Reports
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Information Technology: Producing More Effective Audits and Reports

Information Technology (IT) audits are often complex, and audit outcomes tend to result in technical reports written in technical language. As noted in International Standards of Supreme Audit Institutions (ISSAI) 5300, very few people find such lengthy and complicated documents appealing or understandable. The Supreme Audit Institution (SAI) of Argentina has...

Data, Auditing & Strategy: Unlocking Knowledge in Capitalizing on Opportunities, Addressing Challenges
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Data, Auditing & Strategy: Unlocking Knowledge in Capitalizing on Opportunities, Addressing Challenges

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs...