From an aerial view, the Maldives appears as a dazzling pearl necklace, with its scattered islands forming intricate atolls in the Indian Ocean. Yet, the true heart of our nation lies beneath the surface—our extensive and vital reef system. Spanning 4,513 square kilometers, these reefs are the seventh largest globally, sustaining a diverse ecosystem of over 1,200 marine species. For our small island nation, these pristine waters, vibrant marine life, and sandy beaches are not just natural treasures but the backbone of our economy. Furthermore, our reefs act as crucial barriers, protecting our low-lying islands—80% of which are less than one meter above sea level—from the ocean’s relentless forces.
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Q4 2024
Climate Change Adaptation and Audits: International Initiatives and Innovative Approaches
Supreme Audit Institutions (SAIs) play a key role in supporting sustainable development as it relates to climate change. The INTOSAI community is a key hub for knowledge sharing on one of the most urgent and complex issues, with significant risks to public budgets. SAIs work to support cost-effective and impactful national climate action through international initiatives and innovative approaches.
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As the official publication of INTOSAI, the International Journal of Government Auditing (the Journal), was established to support cooperation, collaboration, and continuous improvement of communication among SAIs and the broader audit community. The Journal aims to promote the advancement of government auditing procedures and techniques, and the exchange of ideas and experiences in the field of public accounting and financial control.
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IJGA seeks to help SAIs build their capacity by highlighting mutually beneficial experiences, tools, guidance, and best practices. The Journal continuously accepts submissions for each of its quarterly issues, as well as for news items.
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