By: INTOSAI Journal

Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation’s Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating…

Delegates from the Supreme Audit Institutions (SAIs) of Belize, Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Puerto Rico, along with special guests from the National Audit Office of the Republic of China (Taiwan), met in Antigua, Guatemala, to attend the XLII Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS) General Assembly this summer…

Kuwait’s State Audit Bureau (SAB) participated in several meetings this summer, including the Working Group on Public Procurement Audit (WGPPA) in Serbia; 2018 Peer Review Conference in Slovakia; Working Group on Public Debt (WGPD) in India; and the Working Group on Environmental Auditing (WGEA) in Indonesia. The SAB also contributed to discussions…

The Romanian Court of Accounts (RCoA), in keeping with its present and envisaged future development, seeks active involvement in developing the next generation of professionals in the field of external public audit. RCoA aims to create a favorable context for knowledge transfer among generations and…

Mr. Mohammad Muslim Chowdhury has taken the oath of office as Bangladesh’s 12th Comptroller and Auditor General (CAG) in July 2018. Before assuming his office as CAG…

Kazakhstan’s Accounts Committee for Control over Execution of the Republican Budget, the nation’s Supreme Audit Institution (SAI), organized a seminar for the Asian Organization of Supreme Audit Institutions (ASOSAI) in Astana, Republic of Kazakhstan, earlier this year. The seminar, coordinated with support from Japan’s Board of Audit…

The State Audit Office (SAO) of the Republic of Latvia marked its 95th anniversary in August 2018. Celebrations included a conference focusing on overcoming personal and professional challenges everyone faces as they attempt to reach bigger goals. “Over the past 95 years, we have…

The digital age is upon us. It has been called the greatest information revolution since the advent of the printing press. But, how can Supreme Audit Institutions (SAI) adapt? Organizers of the 21st Pacific Association of Supreme Audit Institutions (PASAI) Congress held in August in Queensland, Australia, recognized this challenge—for every sector of society, including every SAI…

Poland has declared its commitment to implement the 2030 UN Agenda and the Sustainable Development Goals (SDGs), a task calling for cooperation from the entire administration and all relevant stakeholders. A new development model for Poland, outlined in the country’s Strategy for Responsible Development, meets Agenda 2030 expectations and is consistent with…

The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits has developed a virtual catalog to work as a worldwide repository of cooperative audits carried out within the INTOSAI community. The catalog, available to all INTOSAI members, is a great reference source for…

The European Court of Auditors (ECA) hosted the fifth annual meeting of the Global Audit Leadership Forum (GALF) in April 2018 at the ECA premises in Luxembourg. Attended by representatives of 20 Supreme Audit Institutions (SAIs) and the ECA, the two meeting themes were…

Through parliamentary election, Duško Pejović, PhD, began his term of office as President of the State Audit Institution (Institution) of the Republic of Serbia in April 2018. During his inauguration, Dr. Pejović spoke of the Institution’s past, as well as its way forward noting…

Cultivating Supreme Audit Institutions’ (SAI) technical capacity, particularly in developing countries, is crucial. Increased technical capacity helps strengthen organizational structure and operations, while incorporating improved service delivery approaches, which adds value and benefits to the lives of citizens. Improved technical capabilities also…

The Parliament of Estonia appointed long-serving state official, Mr. Janar Holm, as Auditor General of Estonia earlier this year. He assumed office in April after taking an oath before Parliament. Holm succeeds…

Under the Bulgarian Presidency of the Council of the European Union, the BNAO organized a high-level conference on “The Role of the Supreme Audit Institutions (SAIs) in Enhancing Accountability, Transparency and Integrity in the Public Sector.” The conference included delegates from…

The question of resources and their efficiency is as old as humankind. INTOSAI and individual SAIs certainly have this topic on their minds. Energy efficiency is also at the heart of Europe 2020 Strategy for smart, sustainable and inclusive growth and the transition to a resource efficient economy. Energy efficiency is arguably one of the most cost effective ways to…

Human resources are the most valuable asset in each organization and there is a relationship between human resource management and organizational performance. In the field of state audit, failure in human resource management would negatively impact the overall performance of a supreme audit institution (SAI)). In an endeavour to develop human capital competencies in SAIs, training is introduced as…

The State Audit Office of the Republic of Latvia was created according to the supreme audit institution model which provides recommendations for improvement to the audited entity. This model does not include any mandate to apply sanctions towards the audited entity if any infringements or discrepancies are to be found or if the auditee fails to implement the recommendations. According to the law…

With the spread of Information Technology (IT) in government activities, Supreme Audit Institutions (SAIs) have been increasingly implementing Computer Assisted Auditing Techniques (CAATs). Among the CAATs, Geographic Information System (GIS), which can depict, overlay and analyze geospatial information based on location, can be of value for every step of audit. The GIS can efficiently depict and analyze attribute data, as well as…

The new Sustainable Development Goals (SDGs) were negotiated as a result of a global commitment made at Rio+20 to be implemented from 2016 until 2030. The SDGs will be at the center of the post-2015 development agenda. The goals will pose many challenges for national development strategies of all countries, with important implications for…

Ms. María José de la Fuente y de la Calle was appointed President of the Spanish Court of Audit (SCA) in July by His Majesty King Felipe VI. She will serve a three-year term. As SCA President, she also assumes responsibilities as…

“It’s a done deal. We are going to get a significant amount of sea level rise.” Jeff Goodell does not mince words. “Sea-level rise is one of the central facts of our time, as real as gravity. It will reshape our world in ways most of us can only dimly imagine”…