data

Conducting Remote Audits Using Integrated Information Analysis Systems
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Conducting Remote Audits Using Integrated Information Analysis Systems

The Accounts Chamber of the Russian Federation (Accounts Chamber), Russia's Supreme Audit Institution (SAI), recently began using an Information Analysis System (IAS) integrated with government entity databases to conduct remote audits. The SAI's experience underscores benefits to using such an approach and identifies requirements for implementation. As government entities increasingly use information technology to fulfill missions, audit agencies may consider...

Data, Auditing & Strategy: Unlocking Knowledge in Capitalizing on Opportunities, Addressing Challenges
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Data, Auditing & Strategy: Unlocking Knowledge in Capitalizing on Opportunities, Addressing Challenges

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs...

Quantitative and Qualitative Methods: The Optimal Combination for Effective Audits
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Quantitative and Qualitative Methods: The Optimal Combination for Effective Audits

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to complement quantitative methods used in Supreme Audit Institution (SAI) work. Though they contribute differently to an audit (broadly defined to also include evaluation), quantitative and qualitative methods share a common purpose...

Malta’s SAI Unveils #AuditSmart
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Malta’s SAI Unveils #AuditSmart

The International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) recently launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program geared toward enabling the growth of young leaders and spurring them to contribute toward SAI development through specific initiatives. As part of the SYL program...

Engaging Citizens in SDG Monitoring Through Available, Accessible Data
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Engaging Citizens in SDG Monitoring Through Available, Accessible Data

At the 2017 Young EUROSAI (YES!) Conference held in Tallinn, Estonia, "Citizen Participation in Data Collection for Measuring Sustainable Development Goals (SDGs)," represented a central theme. In a workshop moderated by the Netherlands Court of Audit (NCA) and the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI)...