In 2020, the Office of the Comptroller General of the Republic of Costa Rica, the country's Supreme Audit Institution (SAI), designed a strategic audit approach to assess Bono Proteger, a government program that provides $100-200 USD cash payments, for up to three months, to...
To promote a culture of ethics, probity, and transparency in public administration, the Supreme Audit Institution (SAI) of Guatemala recently released a mobile app, available for iOS and Android, which enables citizens themselves to...
SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote...
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 July 2020, the Supreme Audit Office of the Slovak Republic (SAO SR) developed a new interactive analytical tool called the Municipalities on Map (MuMAP). The application...
Amid a global pandemic that is forcing governments around the world to launch new spending measures, the International Budget Partnership’s (IBP) latest Open Budget Survey (OBS) shows why there is reason for concern: four out of five of the 117 governments assessed failed to reach the minimum threshold for adequate...
In an official a ceremony in Mexico City, the Supreme Audit Institution (SAI) of Mexico transferred the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) presidency to the SAI of Peru. During the oath-taking ceremony...
Last year, a law was enacted to strengthen Peru’s Supreme Audit Institution (SAI) and National Control System (NCS), marking a historic milestone in the fight against corruption in the Peruvian State. Since then, SAI Peru has...
New resources are now available that Supreme Audit Institutions (SAIs) may find helpful when conducting audits using the extractive industries value chain, which describes the development process from discovery through extraction to lasting value creation for society. An important step in the value chain process is awarding contracts and licenses...
In 2016, Korea spent approximately 25 trillion won on Social Overhead Capital (SOC), which equates to roughly 15% of the central government’s budget. The SOC is defined as 46 specified infrastructure projects—roads, railroads, harbors, dams and schools. These projects, major sources of financial burdens to administrative agencies, have demonstrated, through several studies, overestimated demand forecasts and underestimated costs...