Feature Articles

Applying Lessons Learned to Increase Integrity, Transparency
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Applying Lessons Learned to Increase Integrity, Transparency

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...

Capitalizing on Standards, Knowledge Sharing to Audit Disaster Recovery Efforts
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Capitalizing on Standards, Knowledge Sharing to Audit Disaster Recovery Efforts

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...

Exploring New Ways to Audit Training, Build Capacity, Address Sustainability
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Exploring New Ways to Audit Training, Build Capacity, Address Sustainability

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...

Transforming the World Through Sustainability Efforts
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Transforming the World Through Sustainability Efforts

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...

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)...