Q4 2017

The International Organization of Supreme Audit Institutions (INTOSAI) value chain consists of knowledge development and standards setting; capacity development; knowledge sharing; and assessment and feedback. The Knowledge Sharing Committee (KSC) plays a key role in the value chain by contributing to knowledge development and knowledge sharing components…

Following a number of current, as well as anticipated, resource overruns, the Norwegian Parliament (the Storting) requested the Office of the Auditor General of Norway (OAGN) perform a special audit on a major building project on the site of Parliament—a project both initiated and managed by the Parliament itself. The project, originally budgeted for $100 million in May 2013, consisted of three parts…

Mr. Nelson Shack Yalta was appointed as the new Comptroller General of the Republic of Peru for the period 2017-2024. In his first speech as Comptroller General, Mr. Shack Yalta noted modernization and institutional strengthening were key to achieving…

In 1977, the city of Lima, Peru, welcomed 95 delegations from Supreme Audit Institutions (SAIs) all over the world to attend INCOSAI IX. Representatives gathered to discuss relevant topics related to international public auditing, and the result is what we, 40 years later, call the Magna Carta of government auditing: The Lima Declaration. The Lima Declaration highlights…

Ms. Hu Zejun was appointed Auditor General of the China National Audit Office (CNAO) by the Standing Committee of the National People’s Congress Thursday, April 27, 2017. Ms. Hu was born in March 1955 in Chongqing, China. She graduated from…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data (WGBD) held its inaugural meeting April 17-19, 2017, in Nanjing, China. Forty nine delegates from 18 Supreme Audit Institutions (SAIs) were in attendance. At the opening ceremony…

To enhance its quality-driven operations, the State Audit Office of Hungary (SAO) underwent a peer review in 2014 to evaluate the innovations and methodologies introduced from 2010 under the SAO’s value preserving renewal. The SAO adopted its new communication strategy a few years ago, in which it defined its main objectives…

The National Audit Office (NAO) of Estonia, in cooperation with the University of Tartu (Estonia), has developed two Massive Open Online Courses (MOOC) on environmental auditing. Massive Open Online Courses (MOOCs) are a form of open, no-cost education accessible through online platforms. MOOCs, developed by universities, or in cooperation with them, make quality higher education available to a wider audience…

The Accounting Chamber recently issued its annual report, which reflects the activities (control-analytical and expert) carried out in 2016, as well as control measures covering 2014-2016 (some cover earlier periods of activity). The report highlights several key facts…

The National Audit Office (NAO) of Malta hosted the 2017 European Union (EU) Contact Committee joint seminars on the Fiscal Policy Audit Network and Europe 2020 Strategy Audit Network May 30-31, 2017. Thirty-five participants from 18 national audit institutions, along with European Court of Auditors (ECA) representatives, attended the Fiscal Policy Audit Network seminar designed to improve methodologies and practices in auditing national fiscal policy. The network, chaired by the National Audit Office of Finland, strives to…

A delegation from the European Court of Auditors (ECA) visited the National Audit Office of Malta (NAO) June 26, 2017. Led by Mr. Klaus-Heiner Lehne, ECA President, and accompanied by Mr. Leo Brincat, Malta’s ECA Member, the officials met with NAO senior leaders…

The Supreme Audit Institution (SAI) of Suriname embarked on an external performance review in September 2016. Two international experts funded by the Inter-American Bank (IDB) carried out the review, which was based on the SAI Performance Measurement Framework (SAI PMF) methodology. Prior to the assessment, SAI Suriname audit staff and support department heads…

The Supreme Audit Institutions (SAIs) of the Czech Republic and Slovak Republic concluded an “Agreement on Cooperation in Parallel Audits Targeting Excise Duty” in 2015. The parallel audit goal was to compare excise duties administration performance from 2012 to 2015 and identify process strengths and weaknesses. In cases bearing significant differences affecting efficiency and usefulness, the audit aimed to identify…

The Supreme Audit Office of the Czech Republic (SAO) was elected to chair the European Organization of Supreme Audit Institutions (EUROSAI) at the Congress in Istanbul, Turkey, in May. The SAO, leading EUROSAI from 2020-2023, will host the 2020 Congress in Prague. The SAO summarizes the vision for EUROSAI with Project “3C”—Communication, Cooperation and Comparison. Under the 3C vision, the SAO strives to achieve effective collaborative relationships during its presidency, recognizing that EUROSAI should be efficient and add value to its members. The aim is to achieve…

The French Supreme Audit Institution (SAI), in its role as General Secretary of the Organization of French-speaking Supreme Audit Institutions (AISCCUF), organized its annual professional seminar in Dakar, Senegal, June 28-29, 2017. This two-day event was dedicated to the new International Standards for Supreme Audit Institutions (ISSAIs) adopted at last year’s INCOSAI—a theme that had not yet been discussed on the international stage…

Supreme Audit Institution (SAI) success stems from several measures, including robust communications (internally and externally) and leading by example. Over the years, the National Audit Office of Lithuania (NAOL) has established good professional relations with Lithuania’s Parliamentary Committee on Audit—our main partner assuring oversight of governmental activities…

The Republic of Serbia’s State Audit Institution (Supreme Audit Institution (SAI) Serbia) marked its 10-year anniversary with a solemn ceremony held in the Palace of Serbia June 7, 2017. The event, celebrating SAI Serbia’s first decade of work, saw numerous distinguished guests in attendance…

The Board of Audit of Japan (BOA), in collaboration with Japan International Cooperation Agency (JICA), hosted a seminar on “Government Audit in Public Construction Works” as part of Japan’s official development assistance programs. The annual event, held June 18-July 8, 2017, at JICA’s training center in Tokyo, Japan, and BOA’s training facility in Gunma Prefecture, Japan, is designed to share experiences and best practices with Supreme Audit Institutions (SAIs) of developing countries…

The State Audit Office (SAO) of Latvia, in cooperation with the Latvian Association of Certified Auditors, launched a new training program designed to educate certified auditors on applying International Standards for Supreme Audit Institutions (ISSAIs). The training program, conducted by SAO staff possessing various professional experience, currently concentrates on…

The Office of the Auditor General of Union-Myanmar (OAGM) and Asian Development Bank (ADB) hosted a joint train-the-trainer workshop on applying International Standards of Supreme Audit Institutions (ISSAI) in Nay Pyi Taw, Myanmar, May 8-12, 2017. The workshop, designed to share knowledge and experience with ISSAI-based financial audit manuals and guidelines…

The SAI of Costa Rica, in coordination with the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI), executed a performance audit in 2016 to analyze the effectiveness and efficiency of “Bridge to Development (BTD),” a national strategy designed to care for families in extreme poverty. With the increased emphasis on auditing the implementation of Sustainable Development Goals (SDGs)…

The SAO of the Czech Republic (Czech SAO) has maintained a long-term focus on the environment and its importance for sustainability. In this endeavor, the Czech SAO is an active member of the Working Group on Environmental Auditing (WGEA) for both the International Organization of Supreme Audit Institutions (INTOSAI) and the European Organization of Supreme Audit Institutions (EUROSAI). Under the umbrella of the INTOSAI WGEA…

Mr. Jørgen Kosmo, former Auditor General (AG) of Norway, passed away July 24, 2017, at the age of 69. He was appointed by Parliament as the AG of Norway in 2006 and held the position until he retired in 2013. In this capacity, he also served as…

“Pacific Auditors Working Together”—the fundamental notion that shapes the Pacific Association of Supreme Audit Institutions (PASAI). Every year, PASAI members unite to strengthen relationships and share knowledge, ideas and experiences—truly working together—to benefit the lives of citizens. This year’s congress, PASAI’s 20th, took place in Funafuti, Tuvalu…

The European Organization of Supreme Audit Institutions (EUROSAI) teamed up with the European Confederation of Institutes of Internal Auditing (ECIIA) for a joint seminar in Brussels, Belgium, May 11, 2017. The event, hosted by the Belgian Court of Audit and chaired by Mr. Gijs de Vries, Visiting Senior Fellow at the European Institute of the London School of Economics and Political Science, marked the culmination of the EUROSAI-ECIIA cooperation…

The Secretary General of the African Organization of Supreme Audit Institutions (AFROSAI), in partnership with the African Tax Administration Forum (ATAF), African Organization of Public Accounts Committee (AFROPAC) and Collaborative Africa Budget Reform Initiative (CABRI), organized an international conference on Illicit Financial Flows May 24-26, 2017, in Yaoundé, Cameroon. Under the theme, “Tackling Illicit Financial Flows (IFF): An African Approach to a Global Phenomenon,” the conference…

The International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) and the United Nations (UN) jointly held the “Supreme Audit Institution (SAI) Leadership and Stakeholder Meeting” July 20-21, 2017, at the UN headquarters in New York. The meeting, which focused on “Auditing Preparedness for the Implementation of the Sustainable Development Goals (SDGs),” brought together high-ranking SAI representatives and prominent stakeholders…

More than 25 delegates representing 12 Supreme Audit Institutions (SAI) came to Bali, Indonesia, to attend the 9th Steering Committee Meeting of the International Organization of Supreme Audit Institutions (INTOSAI) Knowledge Sharing and Knowledge Services Committee…

IDI launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program, which is designed to nurture young leaders, enable individual growth and contribute to SAI organizational development. The SYL program builds on change strategy—for both the SAI and the young leader and aims to connect SAI leadership at all levels…

Mr. Ole Schøyen became the new head of the INTOSAI-Donor Secretariat in June 2017. The Cooperation’s main focus is on the new round of the Global Call for Proposals, and in the coming years Tier 2, a specialized initiative to scale up support for the most challenged Supreme Audit Institutions (SAIs), will be underscored…

Through the work of the Nauru Department of Audit, the Government of Nauru has reached an historical milestone—the Public Accounts for 2013-2014 was tabled during a Parliamentary session earlier this year—the first time following a 15-year backlog. Despite the challenges associated with minimal staff, Nauru’s Department of Audit has also managed to…