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. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to...
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...
Gender gap issues are complications that affect humanity as a whole, but adopting measures to foster political, social, cultural and economic changes means embarking on a complex process. It is important for countries to address gender inequality...
The Office of the Comptroller General of Costa Rica issued an opinion document to provide input to the Legislative Assembly regarding key elements that exert pressure on the Public Treasury as a result of climate variability and change. The document’s relevance centers on the heavy consideration that must be given to climate change...
As I began my journey as the Chair of the International Organization of Supreme Audit Institutions (INTOSAI), I recognized the need to continue the great work of my predecessors. I would like to share with you my perspective...
The XXII International Congress of Supreme Audit Institutions (INCOSAI), held in Abu Dhabi in December 2016, introduced two significant changes for International Organization of Supreme Audit Institutions (INTOSAI) standard setting...
The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits conducted a survey to collect data on cooperative audit best practices. The survey revealed a great deal of interest among Supreme Audit Institutions (SAIs) to conduct...
The Commission for the Appraisal of Performance of Supreme Audit Institutions (SAIs) and Performance Indicators (CEDEIR)—an Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) commission—delivered a workshop on the SAI Performance Measurement Framework (PMF) tool...
There are various ways Supreme Audit Institutions (SAIs) can affect the public sector. Audit is just one of them. The National Audit Office of Lithuania (NAOL), in partnership with the International Organization of Supreme Audit Institutions (INTOSAI), chose a less traditional means of impact...
One of the outcomes from the OLACEFS General Assembly held in Asunción, Paraguay, in October 2017, was the issuance of the Declaration of Asunción on Budgetary Security and Financial Stability of Supreme Audit Institutions (SAIs). Reflecting the concept that oversight/control is an essential part of government operations, the declaration acknowledges...