Summer 2021

GAO Publishes Groundbreaking Framework for AI Accountability
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GAO Publishes Groundbreaking Framework for AI Accountability

The rapidly evolving pace of AI makes it necessary to establish a framework to independently verify AI systems (even as the technology continues to advance). The global accountability community needs a toolkit to evaluate this ever-changing technology, and, more importantly, organizations that build, purchase, and deploy AI need a framework to understand how AI systems will be evaluated. The U.S. Government Accountability Office (GAO), recognizing the urgent need for AI governance...

Gene Dodaro, Comptroller General of the United States
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GAO Hosts Discussion Group on COVID-19 Lessons Learned

On May 25, 2021, Mr. Gene Dodaro, Comptroller General of the United States, led a virtual discussion group on lessons learned from the COVID-19 pandemic. More than 30 organizations—including INTOSAI organizations and 21 Supreme Audit Institutions (SAIs), donor and civil society organizations, and United Nations organizations and observers—contributed to the dialogue. The group stems from...

Improving the Effectiveness of Internal Audit Departments within Public Sector Entities
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Improving the Effectiveness of Internal Audit Departments Within Public Sector Entities

Over the last five years, agencies in the Kingdom of Saudi Arabia’s public sector have undergone fundamental transformations—including restructuring, implementing governance mechanisms, and activating control requirements—aimed at improving their performance. The General Court of Audit (GCA), the country’s Supreme Audit Institution (SAI), has sought to contribute to these efforts by...

Auditor General of Pakistan
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Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex...