Winter 2021

Combating Corruption by Promoting Transparency
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Combating Corruption By Promoting Transparency

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending's efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and...

In Memoriam: Thembekile Kimi Makwetu
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In Memoriam: Thembekile Kimi Makwetu

Thembekile Kimi Makwetu, at the helm of the Auditor General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. Born in Cape Town, South Africa, Kimi...

INTOSAI CBC Paper Focuses on Competencies to Remain Relevant, Value-Adding
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INTOSAI CBC Paper Focuses on Competencies to Remain Relevant, Value-Adding

"Our world is changing—regional interconnectedness, digital transformation, renewed commitment to citizenry and pursuit of the Sustainable Development Goals (SDGs). The future is here." The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee published an enriching occasional paper, "The Future Relevant Value-Adding Auditor," that highlights...

INTOSAI General Secretariat Holds First Virtual Governing Board, Bids Farewell to Esteemed Colleague
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INTOSAI General Secretariat Holds First Virtual Governing Board, Bids Farewell to Esteemed Colleague

In these challenging times requiring innovative, flexible and forward-thinking solutions, the International Organization of Supreme Audit Institutions (INTOSAI) has proven, once again, it is a community that embraces opportunities provided by the digital realm. Since the onset of the COVID-19 pandemic, INTOSAI bodies have hosted more than 50 meetings online. Moreover, many reported...

New Trends in Audit Work and the Future of Accountability
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New Trends in Audit Work and the Future of Accountability

The world is changing, and Supreme Audit Institutions (SAIs) are evolving. Over the last 20-30 years, SAIs—slowly and gradually—have been transforming working methods to better address external factors, such as changes in State and society. Identifying trends is a valuable undertaking that facilitates discussion, promotes idea exchange, and enhances global efforts. Motivated by...

SAIs are game changers in the fight against corruption
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Supreme Audit Institutions: Game Changers in the Fight Against Corruption

The phenomenon of corruption is no longer a concept—it is an international crime crossing borders; undermining political stability and peace; devastating social, economic and political structures; obstructing development plans; destroying trust in governments; and emboldening terrorism. Such implications necessitate addressing corruption with more...