Summer 2017

New Auditor General of Nepal Appointed
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New Auditor General of Nepal Appointed

The Honorable Mr. Tanka Mani Sharma Dangal was appointed as Auditor General of Nepal May 22, 2017. Prior to his appointment, Mr. Sharma held positions as Secretary at the office of the Prime Minister and Council of Ministers, General Administration and Public Procurement Monitoring Office, in addition to serving as Director General for several departments...

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...