About 25% of all supreme audit institutions (SAIs) represented in INTOSAI undertake jurisdictional activities. Most of them are found in the French-speaking, Spanish-speaking and Portuguese-speaking areas of the world. But, it’s an attractive model that extends beyond these linguistic and cultural spheres: Latvia, South Africa and Thailand have recently equipped their SAIs with a new competence and an appropriate organization to sanction the misuse of public money. Others, like Indonesia or Vietnam, are willing to obtain new jurisdictional powers or similar functions. This is also a model that can evolve: The French legislator has just radically reformed the system of liability for public managers, which had been in force for decades.
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Q2 2024
Supreme Audit Institutions with Jurisdictional Powers
In the accountability ecosystem, a number of supreme audit institutions (SAIs) around the world have jurisdictional powers. In addition to audits, these SAIs can make judgements on government compliance with laws and regulations to ensure that public funds are adequately allocated and spent, and can impose sanctions for inefficient or ineffective use of public funds.
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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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