Feature Articles

Engaging Citizens in SDG Monitoring Through Available, Accessible Data
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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)...

SAI Costa Rica, IDI Assess “Bridge to Development”
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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...

Czech Republic SAO Supports SDG Audits
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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...

SAI Vietnam Capitalizes on International Auditing Standards
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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...

The System-Oriented Approach to Performance Auditing: An Underrated Option
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The System-Oriented Approach to Performance Auditing: An Underrated Option

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to the system-oriented approach (dating back to the 1980s) and what Supreme Audit Institutions (SAIs) can learn from that experience today...

Preparing Supreme Audit Institutions for Sustainable Development Goals
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Preparing Supreme Audit Institutions for Sustainable Development Goals

Supreme Audit Institutions (SAIs) are invaluable in implementing the Sustainable Development Goals (SDGs), a set of 17 global goals with 169 targets to be accomplished by 2030. The United Nations (UN) believes SAIs are essential in promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration. The International Organization of Supreme Audit Institutions (INTOSAI) has set out to develop a framework for SDG-related audits...

SAIs and Climate Change Adaptation
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SAIs and Climate Change Adaptation

Climate change is considered, by many, to be a complex, crosscutting issue that poses risks to several environmental and economic systems. According to the National Research Council of the United States, although exact details cannot be predicted with certainty, there is a clear scientific understanding that climate change presents serious consequences to human society and many of the physical and ecological systems upon which it depends...