By: INTOSAI Journal

Supreme Audit Institutions (SAIs) have served citizens by ensuring accountable use of public resources for national development. Irrespective of borders, across the International Organization of Supreme Audit Institutions (INTOSAI) community, members are collaborating with international peers and counterparts to ensure value-based delivery of services to citizens. This proven conviction in SAI capabilities is exemplified by…

The International Affairs Directorate of the Office of the Comptroller General of Ecuador, Ecuador’s Supreme Audit Institution (SAI), launched a contest encouraging staff to write articles on innovative auditing techniques to submit to the INTOSAI Journal,, the official INTOSAI communication organ. Several articles were presented to a selection committee…

Saudi Arabia’s General Auditing Bureau (GAB) participated in the ARABOSAI 57th Governing Board meeting in Tunisia and the INTOSAI WGFMRR hosted by the CNAO in March…

The National Audit Office of the Argentine Nation (AGN), the nation’s Supreme Audit Institution (SAI), will host the 2018 LXVIII Board of Directors meeting and the XXVIII Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) General Assembly in…

Ms. Natalya Godunova was appointed as a Chairman of the Accounts Committee for Control over Execution of the Republican Budget for the Republic of Kazakhstan in February 2018. She began her career as an economist at Agroprombank Ural in 1993 and has served in numerous high-level positions…

upreme Audit Institutions (SAIs) play a critical role in promoting sound financial management and accountable, transparent government. SAIs, largely seen as independent watchdogs acting for the greater good of the people, are well positioned to contribute. Yet, the full potential for SAIs to add value and benefit the lives of citizens is often hampered by a lack of capacity…

Changes in legislation regulating oversight activity became effective in the Republic of Belarus January 1, 2018. These innovations, outlined in the presidential decree “On Measures to Improve Control (Oversight) Activities,” were developed by a specially created working group headed by the Supreme Audit Institution of Belarus…

The International Organization of Supreme Audit Institutions (INTOSAI)-Region Coordination Platform provides INTOSAI with a single point of contact for all INTOSAI organs and regional organizations. The platform, held annually, provides a forum to coordinate, consult, explore synergies and align INTOSAI efforts to support the successful implementation of the INTOSAI Strategic Plan 2017-2022 and better address the INTOSAI value chain…

Uganda’s Supreme Audit Institution (SAI) is adding value and benefits to the lives of citizens and making an impact–nationally and internationally–in the Extractive Industries (EI) field. SAI Uganda’s efforts to enhance government accountability, empower local communities, employ more in-house resources, and shift from a support recipient to a support provider has led to…

Twenty-six participants from 11 government audit offices and Supreme Audit Institutions (SAIs) from the Pacific Association of Supreme Audit Institutions (PASAI) region recently attended a workshop in Nuku’alofa, Tonga, to develop strategic plans based on SAI Performance Measurement Framework (PMF) results…

The International Organization of Supreme Audit Institution’s (INTOSAI) Capacity Building Committee (CBC) workstream dedicated to supporting Supreme Audit Institutions (SAIs) operating in particularly challenging contexts recently organized a forum in Johannesburg, South Africa. Seven Auditors General (AG) who currently lead SAIs with experience working in such contexts…

The INTOSAI Development Initiative (IDI) achieves significant and sustainable impact through the way it works. Following Costa Rica’s implementation of “Bridge to Development,” a national strategy aimed at caring for families in extreme poverty, IDI supported Costa Rica’s Supreme Audit Institution (SAI) with analyzing and evaluating the program’s effectiveness and efficiency…

The INTOSAI-Donor Cooperation issued the “Review of Coordination of Support to Supreme Audit Institutions” in September 2017. Key findings include 13 principles of good practice in coordinating support along with identifying challenges and recommendations to overcome them…

Delegates from the National Audit Office of the Republic of China (CNAO) visited INTOSAI Development Initiative (IDI) headquarters in Oslo April 24, 2018, where they presented a summary of important training and professional development activities the CNAO is currently undertaking…

The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to…

Supreme Audit Institutions (SAIs) are constantly looking for ways to strengthen audit capacity and effectively disseminate audit results to stakeholders. What steps can SAIs take to increase added value of audits and decrease risks of bad governance? Some solutions include…

The Office of the Comptroller General of Costa Rica issued an opinion document to provide input to the Legislative Assembly regarding key elements that exert pressure on the Public Treasury as a result of climate variability and change. The document’s relevance centers on the heavy consideration that must be given to climate change…

Gender gap issues are complications that affect humanity as a whole, but adopting measures to foster political, social, cultural and economic changes means embarking on a complex process. It is important for countries to address gender inequality…

As I began my journey as the Chair of the International Organization of Supreme Audit Institutions (INTOSAI), I recognized the need to continue the great work of my predecessors. I would like to share with you my perspective…

The XXII International Congress of Supreme Audit Institutions (INCOSAI), held in Abu Dhabi in December 2016, introduced two significant changes for International Organization of Supreme Audit Institutions (INTOSAI) standard setting…

The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits conducted a survey to collect data on cooperative audit best practices. The survey revealed a great deal of interest among Supreme Audit Institutions (SAIs) to conduct…

The Commission for the Appraisal of Performance of Supreme Audit Institutions (SAIs) and Performance Indicators (CEDEIR)—an Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) commission—delivered a workshop on the SAI Performance Measurement Framework (PMF) tool…