Technical Articles

Learn about best practices, new audit methodologies, case studies, and pragmatic approaches to public sector auditing that you can apply to your own work.

Journal articles from 2003 Ė 2018:

Winter 2018

Engaging Citizens in SDG Monitoring Through Available, Accessible Data

Materiality: At the Heart of Auditing

Restructuring to Improve Capacity, Ensure Quality

Autumn 2017

SAI Costa Rica and IDI Unite to Assess "Bridge to Development"

Czech Republic SAO Supports SDG Audits with Energy Projects

Summer 2017

Capitalizing on International Auditing Standards

Approaching Performance Auditing: An Underrated Option

Spring 2017

Supreme Audit Institutions and Climate Change Adaptation

Environmental Performance Auditing

INTOSAI Launches New Code of Ethics

Preparing SAIs for Sustainable Development Goals

Autumn 2016

A Performance Audit on a Major Capital’s Subway System

Auditing Taxpayer Funding of Committees

The Fight Against Corruption

SAI Necessity in Turbulent Times

Using Geographic Information Systems to Audit Public Works

Recruiting Heads of SAIs

Summer 2016

The Digital Revolution

A Framework for Monitoring Emerging Risks

Pillars of Good Governance

Spring 2016

Seeking ways to increase the liability of civil servants and public employees for squandering of public assets

Training For State Auditors

Auditing Energy Savings in Public Administration in Slovakia

Winter 2016

SDGs Audit Results Framework

Using Geographic Information Systems

Autumn 2015

GAO issues framework for managing fraud risks in federal programs

Publishing data visually

Uncharted territory: Landscape reviews and new ways of adding value to good governance

Summer 2015

Strengthening integrity against corruption

Forest regenerating and enhancing afforested areas

April 2015

GAO issues revision of internal control standards

Introducing preventive audit in local government: Greece

Partnering across the Pacific

Good Practice Guides

January 2015

Regaining Public Trust

Using audit procedures in revenue audit

The role of SAIs in auditing policy and law-making

October 2014

What is independence?

Auditing cash-basis IPSAS financial statements

The integration of public college and university graduates into the employment market: an audit by the SAI of Slovakia

July 2014

The IT Audit of the Republic of Slovenia’s eHealth Project

”Side by Side with People“: Korea’s Experiences on Participatory Auditing

22nd Conference of Commonwealth Auditors General

April 2014

How to Increase the Impact of Environmental Performance Audits

Engaging Civil Service Organizations in SAI Audit

October 2013

Coordinated Audits as a Capacity Building Strategy

Audits in the Wake of the Great East Japan Earthquake

July 2013

Common Principles for Audits of Public Contracts: An Opportunity for INTOSAI Cooperation

Measuring the Financial Impact of Audit Reports

PASAI 2011 Study of Accountability and Transparency of Auditing Institutions in the Pacific Region

April 2013

An Overview of the Cour des Comptes of France

Using Online Communication to Enhance SAI Performance: A Case Study from the State Audit Office of Hungary.

Auditing Government Performance Information

January 2013

INTOSAIís New Fundamental Auditing Principles: Part 2

Designing and Implementing a Quality Management Framework in the SAI of Pakistan

Interviewing: An Essential Communication Skill for SAI Auditors

The Role and Benefits of Audit Committees in Irish Government Departments

October 2012

INTOSAIís New Fundamental Auditing Principles

Factors Critical to Institutional Strengthening of Public Auditing (A Case Study from the SAI of Kazakhstan)

A Risk-Based Method for Audit Site Selection

July 2012

Special Issue on Environmental Auditing

WGEA Grows, Evolves to Meet the Challenges of a Changing Environment

New Global Training Facility on Environmental Audit

Using Geospatial Technology to Enhance Environmental Auditing

WGEAís Environmental Audit Guidance Materials Are Increasingly Popular

Environmental Auditing: Current and Future Challenges

Regional WGEAs Report

April 2012

Making Performance Audits More Responsive

Overcoming Barriers between the Internal and External Audit Functions in Malta

Auditors and Effective Communication Skills

January 2012

UN General Assembly Adopts Resolution Strengthening SAI Independence

The Role of SAIs in Maintaining Financial Stability

EUROSAI Seminar on SAI Communication with the Public via the Media

PASAI Notes Significant Accomplishments at 14th Congress


October 2011

Peer Review as a Form of Capacity Building: Lessons Learned from Undergoing a Peer Review

Peer Review of the Supreme Audit Office of the Slovak Republic: Reflections of Peer Review Team Members

July 2011

Establishing Judgments about Materiality in Government Audits

10th ARABOSAI Conference Held in Saudi Arabia

21st Conference of Commonwealth Auditors-General

April 2011

INTOSAI Standards and Capacity Building: A Case Study from the Chamber of Control of Georgia

The Importance of an Independent Standard-Setting Process

October 2010

Insights on INTOSAI: Perspectives from INTOSAIís Goal Chairs

Insights on INTOSAI: Perspectives from the Regional Working Groups

July 2010

Alleged Fraud Involving Millions of Euros: Why Didnít We Notice?

April 2010

Can Auditors Make a Difference in Accounting for and Auditing Disaster-related Aid?

An Overview of the INTOSAI Collaboration Tool

January 2010

Public and Private Sector Collaboration in Developing International Financial Audit Standards

Lessons from the Coordinated Audit on Marine Pollution from Ships

The Role of the General Auditing Bureau of Saudi Arabia

October 2009

The Office of the State Comptroller of Israel: A Case Study in Independent Government Auditing

Twelfth PASAI Congress Sets New Directions for Auditing in the Pacific

July 2009

Open Budget Survey Findings on SAIs and Independence

Reporting on Nonfinancial Information

April 2009

Financial Audit Guidelines to Be Available in 2010

Case Study: Societal Perceptions of the Superior Audit Office of Mexico

January 2009

Working with the Media to Maximize the Impact of Your Audit Work

Eleventh AFROSAI Assembly

October 2008

Project Management in the Public Sector

Audit Profile: The Auditor-General’s Office of Singapore

20th Conference of Commonwealth Auditors General

July 2008
Auditing Efforts to Combat Money Laundering and Terrorism Financing

Auditing Programs for Integrating People with Disabilities into the Workforce

EUROSAI Holds VII Triennial Congress in Poland

April 2008
Consultation, Compromise, Consensus: Ingredients of a Successful Strategic Planning Process

SAINT: A Public Sector Integrity Assessment Tool

October 2007
INTOSAI’s New Professional Standards Framework

Effectiveness Examinations and Impact Assessments

Harmonization of Financial Auditing Standards in the Public and Private Sectors—What Are the Differences?

July 2007
The SAI's Role in Combating Corruption

Planning and Selecting Performance Audits at the Netherlands Court of Audit

April 2007
Expanding Collaboration between SAIs and Civil Society

CAROSAI Convenes Its Seventh Triennial Congress in the Bahamas

January 2007
Tenth ASOSAI Assembly and Third Symposium

The INTOSAI Development Initiative Celebrates Its 20th Anniversary

The Role of SAIs in Preparing for and Responding to an Influenza Pandemic

October 2006
Achieving Public Sector Outcomes with Private Sector Partners – a New Zealand Perspective

Disaster-Related Aid: Using Geographic Information in Audits

Disaster-Related Aid: International Symposium on Auditing Tsunami Relief Funds

April 2006
Audit and Civil Society: The Korean Experience by Ho-Bum Pyun

January 2006
The Development of the National Audit Office of Mongolia: A Case Study in International Cooperation by Batbayar Badamdorj

October 2005
System-based Auditing and Monitoring of Government Programs and Projects by Bokdong Ha

July 2005
Quality Assurance of Third-Party Information By Erik IsraŽl and Ferrie Pot

April 2005
Harmonization in Overseas Audit Practices: A Joint Audit Approach to the Expenditure of Development Cooperation Funds by Jeroen van Wingerde and Willem Voogd

Auditing Peruís Cultural Heritage Assets by Luis Arricola Acuna and Ana Teresa Pantoja Urizar-Garfias

Guidelines on Audit Quality by Jacek Mazur, Janos Revesz, Brian Vella, and Harry Havens

October 2004
Developing International Auditing Standards: Cooperation between INTOSAI and the International Federation of Accountants by Kelly Anerud

Looking to the Future: E-learning and SAIs by Patrick Callaghan Who Audits the Auditor? The International Peer Review of the Office of the Auditor General of Canada by Andrew Ferguson and Bill Rafuse

July 2004
A Challenge for SAIs: Quality Management in Public Auditing by Arif Mansur

April 2004
Working Together to Tackle Regional Problems: When Two SAIs (or More) Are Better Than One

by Malgorzata Romanowicz Regularity Auditing and the Environment: The South African Experience by Louis Heunis

Getting Started: Iranís Environmental Auditing Mandate by Hamed Momeni

Getting Started: Beginning an Environmental Auditing Initiative in Sri Lanka by E.A.G. Ananda

Getting Started: A Brazilian Perspective on Environmental Auditing by Valmir Campelo

Going Back to School: A New Approach to Environmental Audit Training by John Reed

Current Trends in Environmental Auditing: Waste and Water Management by Marlies Alberts

Making the World a Better Place to Live One Audit at a Time: Improving Governance and Accountability in Environmental Protection by Noel Carisse, Liliane Cotnoir, Carolle Mathieu, and John Reed

January 2004
Addressing Fiscal Risks: A Case for Greater Truth and Transparency in Government Financial

Reporting by David Walker

Five Countries Pioneering Accrual Budgeting and Accounting in Central Government by Martin Dees and Paul Neelissen

October 2003
Overview of Reforms in the Mongolian SAI by Batbayar Badamdorj
Integrated Public Sector Financial Management: A Central Role for SAIs by J. Graham Joscelyne

July 2003
The Creation of a New Swedish SAI
SAI Bangladesh: Work Plan for Enhancing Capacity by Asif Ali

April 2003
ANAO Better Practice Guides by Gordon Carey

Accountability and Audit by Jocelyn Thompson

January 2003
Relations Between SAIs and Parliamentary Committees by Jacek Mazur and Brian Vella

The Development of Environmental Auditing Within INTOSAI by Sylvia van Leeuwen