Feature Articles

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...

Environmental Performance Auditing in Australia, Canada, India
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Environmental Performance Auditing in Australia, Canada, India

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues...

New Code of Ethics Adopted
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New Code of Ethics Adopted

A new Code of Ethics was adopted at the XXII INCOSAI in Abu Dhabi. The new Code responds to needs of the current public auditing environment. Ethical behavior is of key importance to Supreme Audit Institutions (SAIs) in establishing a positive reputation and building trust with stakeholders. A code of ethics provides SAIs (and staff) a set of values and principles...

Using GIS to Monitor Public Works
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Using GIS to Monitor Public Works

This paper presents an alternative model for auditing public works through intensive use of Information Technology (IT). The model is based on the use of Geographic Information Systems (GIS) for collecting, processing and analyzing data; producing tables, graphs and thematic maps; allowing remote monitoring of a large number of constructions; and providing a quick overview of the audited area...

Recruiting Heads of Supreme Audit Institutions
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Recruiting Heads of Supreme Audit Institutions

The INTOSAI México Declaration on Supreme Audit Institution (SAI) Independence established the principle that SAI heads and members of collegial institutions should be appointed by a process that ensures independence from the executive. Yet, little is written within the SAI community on what constitutes an appropriate process for recruiting and appointing new heads...

SAIs a Necessity in Turbulent Times
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SAIs a Necessity in Turbulent Times

Throughout the global financial crisis over the past few years, social and political instability has amplified the level of uncertainty associated with socio-economic processes. This uncertainty has led to a severe negative impact, particularly on emerging and transitioning nations, including Tajikistan. Tajikistan’s economy, like that of many developing countries, remains vulnerable to international financial and economic changes...

SAO Afghanistan Efforts to Fight Corruption
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SAO Afghanistan Efforts to Fight Corruption

Afghanistan’s Supreme Audit Office (SAO) is responsible for the audit of Afghanistan’s government revenues and expenditures and oversees the way public finances are managed. Audit work promotes public sector accountability within the country by scrutinizing public financial management and reporting on whether public bodies are using public funds as directed...