surveys

Incorporating Stakeholders to Enhance Decision-Making
Post

Incorporating Stakeholders to Enhance Decision-Making

ublic participation is generally defined as activities by which people's concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion...

CAROSAI Implements Survey to Better Understand COVID-19 Pandemic Impacts
Post

CAROSAI Implements Survey to Better Understand COVID-19 Pandemic Impacts

The COVID-19 Pandemic is more than a health crisis; it impacts the political, social, economic, religious and financial structures of the entire world. Pandemic impacts have also prompted changes in audit practices. The Caribbean Organization of Supreme Audit Institutions (CAROSAI) implemented a survey in May 2020 to explore...

model to examine audit effectiveness
Post

A Model to Examine Audit Effectiveness: Nationally, Globally

Supreme Audit Institutions (SAIs) represent important mechanisms in safeguarding public resources, and the broad authorities of the Comptroller of Israel are intended to, among other things, strengthen good governance. However, evaluating public audit effectiveness and its ability to enhance good governance is complex and often difficult, if not impossible. This article explores modeling to examine audit effectiveness, including...