Q2 2021

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter…

This year marks the 50th anniversary of the INTOSAI Journal. Thanks to the in-kind contributions and support of the INTOSAI community, the Journal serves as the primary vehicle for our community to share experiences, developments, and best practices consistent with the INTOSAI motto of…

In December 2020, the Parliament of the Republic of Lithuania passed a new version of the Law on National Audit Office, establishing a legal regulation in line with current requirements for public audits. The new version of the law, which comes into effect on July 1, 2021, provides for the functional, organizational, and financial independence of the National Audit Office of Lithuania (NAOL), will enable NAOL to…

On January 14, 2021, Rolands Irklis was appointed Auditor General of the Republic of Latvia by the Saeima (Parliament of Latvia) and was sworn in to begin his 4-year term on January 28, 2021. Mr. Irklis brings rich experience from positions held in both the public and private sectors, including…

To ensure public sector institutions are functioning properly and at a reasonable cost, the Supreme Audit Institution (SAI) of Latvia is enhancing its collaboration with the internal auditors of these entities. The SAI is currently working directly with internal auditors from…

His Majesty Jigme Khesar Namgyel Wangchuck, the King of Bhutan, appointed Dasho Tashi as the new Auditor General of the Royal Audit Authority—the Supreme Audit Institution (SAI) of Bhutan—on October 14, 2020. Dasho Tashi is the third Auditor General appointed under the Constitution of the Kingdom of Bhutan. The Auditor General of the Royal Audit Authority is selected by the King from a list of…

On December 11, 2020, the Parliament of the Republic of Azerbaijan appointed Vugar Gulmammadov to a second seven-year term as Chairman of the Chamber of Accounts, the country’s Supreme Audit Institution (SAI). Mr. Gulmammadov, who has been with SAI Azerbaijan for almost 14 years…

On January 26, 2021, Vasily Gerasimov was appointed Chairman of the State Control Committee, the Supreme Audit Institution (SAI) of the Republic of Belarus, by the decree of the President. Mr. Gerasimov indicated that the State Control Committee would focus on…

The Accountability State Authority (ASA) of Egypt, headed by ASA President and Working Group on Fight Against Corruption and Money Laundering (WGFACML) Chair Hesham Badawy, virtually hosted the 14th WGFACML meeting on November 24, 2020, with the participation of 24 working group member Supreme Audit Institutions (SAIs). During the meeting…

From February 11-26, 2021, SAO held its 8th International Integrity Seminar. Approximately 90 participants from SAIs in nearly 40 countries—the largest number of participants so far—attended the two-week-long knowledge-sharing event. The aim of the masterclass, which was held online due to the COVID-19 pandemic, was to foster a culture of integrity…

In January 2021, Minister Ana Arraes took over as President of the Federal Court of Accounts of Brazil. She is only the second woman to occupy this position; before her, Minister Elvira Lordello Castello Branco led the organization in 1994. As head of SAI Brazil, Minister Arraes’ priority is to establish policies that promote…

The Office of the Comptroller General of Peru, the country’s Supreme Audit Institution (SAI), has deployed more than 500 auditors nationwide to help ensure that the COVID-19 vaccination process is timely, safe, and effective. Special teams of auditors are…

The government of Myanmar has taken important steps toward achieving its vision of digital transformation, including developing a Digital Economy Roadmap (2019), e-Government Master Plan (2016-2020), and Framework for Economic and Social Reform (FESR) (2012-2015). The Office of the Auditor General of the Union (OAG) of Myanmar is contributing to these efforts and has…

Guatemala’s General Comptroller of Accounts has declared 2021 the Year of Ethics and Probity in accordance with the Institutional Code of Ethics, which seeks to eliminate corruption from public service. This year marks the bicentennial of independence for Guatemala and Central America, and…

In December 2020, the Algerian Court of Accounts (COA) published its 2020 annual report, which includes the main findings, observations, and assessments resulting from the Supreme Audit Institution’s (SAI) investigative work. The report also includes…

The Turkish Court of Audit (TCA) provides trainings not only to its own staff and international stakeholders, but also to employees of the public entities it audits, in accordance with international standards, TCA’s Strategic Plan (2019-2023), and its communication strategy. These trainings…

Soon after his appointment in June 2020 as First President of the Cour des comptes, Pierre Moscovici identified the need for a new strategic plan that would define the SAI’s priorities for the next five years, enhance its impact on citizens’ lives, and…

On April 7, 2021, the U.S. Government Accountability Office (GAO) held the first in a series of free international webinars to promote knowledge sharing and address emerging issues the INTOSAI community is facing during the pandemic. More information about the webinar series can be found here. The topic of the first webinar was the challenges and lessons learned in conducting real-time audits of COVID-19 activities. The webinar featured…

In a 1995 case against Israel’s State Comptroller, the Israeli Supreme Court stated in its ruling that the “Comptroller has no discretion as to whether it should commit itself to the task of preparing an opinion as required of it; it is a mandatory obligation,” and directed the Comptroller to render an opinion on the required subjects.
Nearly a quarter of a century later, the Comptroller’s office, the nation’s Supreme Audit Institution…

Since it was established nearly 30 years ago, the State Audit Office of Vietnam (SAV) has become progressively more independent, in accordance with the principles of the 1977 Lima Declaration, the 2007 Mexico Declaration, and more recently, the…

In complementary efforts, INTOSAI and the General Court of Audit of the Kingdom of Saudi Arabia, the country’s Supreme Audit Institution (SAI), have provided funding to SAIs to help with continuity of operations during the pandemic. Under the leadership of Dr. Hussam Alangari, Auditor General of Saudi Arabia, and Mr. Gene Dodaro, Comptroller General of the United States…

The INTOSAI Knowledge Sharing and Knowledge Services Committee (KSC) has created a single consolidated resource document on the efforts undertaken by the INTOSAI community from March 2020 through February 2021 against the COVID-19 pandemic. Along with the Supreme Audit Institution (SAI) of Peru’s International Observatory of Government and SAI Initiatives concerning COVID-19, this document will serve as…

Two revised INTOSAI pronouncements are available at issai.org for audits of financial statements: ISSAI 200 – Financial Audit Principles, and ISSAI 2000 – Application of the Financial Audit Standards. ISSAI 200 provides the key principles for the audit of financial statements or other forms of presentation of financial information. It complements the…

Over the past year, the Working Group on Financial Modernization and Regulatory Reform (WGFMRR) has focused primarily on the impact of the COVID-19 pandemic on the financial sector, governments’ responses to the crisis, and audit work assessing economic recovery efforts. The INTOSAI Governing Board established the working group in 2012 to enhance…

With the pandemic ongoing, the INTOSAI Working Group on Environmental Auditing (WGEA) held its 20th Assembly in January 2021 as a virtual event. The assembly’s main theme was “circular economy,” which encourages more sustainable consumption and production, and the more efficient use of resources. “We believe that the concept of circular economy will help us…

The New Zealand Office of the Controller and Auditor-General is delighted to announce that it will host the 23rd PASAI Congress from June 22-24, 2021. The theme for this year’s Congress is “Impact Through Leadership.” SAI New Zealand and the PASAI Secretariat look forward to…

Access to a Massive Open Online Course (MOOC) on Performance Audit—promoted by the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) Capacity Building Committee, currently under the presidency of Brazil’s Federal Court of Accounts—was made available in October 2020. This free course provides information about…

In a post-conflict Somalia, strong Auditor General leadership and peer-to-peer cooperation with international partners have been key to improving the performance of the country’s SAI. In the span of about three years, the Office of the Auditor General of the Federal Republic of Somalia (OAGS) has transformed itself into an organization that…

Algorithms can make government operations opaque, or a “black box.” With limited guidelines available, how can SAIs assess whether governments are using algorithms in a responsible and lawful manner? With its January 2021 report “Understanding Algorithms,” the Netherlands Court of Audit (NCA)…