By: INTOSAI Journal

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Values, Benefits Achieved Using INTOSAINT

Supreme Audit Institutions (SAIs) are called upon to lead by example, as stated in ISSAI 20, “Principles of Transparency and Accountability,” and International Organization of Supreme Audit Institutions (INTOSAI) tools support SAIs as models of integrity, transparency and accountability, which leads to an enhanced reputation and legitimacy among citizens and relevant stakeholders. One such INTOSAI tool is the Self-Assessment of Integrity…

AFROSAI General Assembly Focuses on Sustainability, IFF

Hosted by Auditor-General of the Republic of Namibia (the Supreme Audit Institution (SAI) of Namibia), the conference included numerous presentations, technical committee reports and working group updates along with workshop sessions devoted to…

The Journey Continues to Achieve Ambitious Initiative

The INTOSAI-Donor Cooperation is an ambitious initiative. We are working to (1) strengthen and scale up support for Supreme Audit Institutions (SAIs); (2) ensure all SAIs develop individual strategies as the basis for development; and (3) influence the behavior of all actors in the SAI and donor world…

Opportunities to Strengthen SAI Independence

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs…

YES…More than a Conference, It’s a Network!

Riigikontroll, the Supreme Audit Institution (SAI) of Estonia, hosted the third Young EUROSAI (YES) conference September 11-14, 2017, in Tallinn, Estonia. The Journal sat down with YES Coordinator, Ms. Krislin Kivi, before the event to learn about the inspiration behind the concept for this year’s YES conference…

INTOSAI Celebrates Lima Declaration 40th Anniversary

Nearly 150 members of the International Organization of Supreme Audit Institutions (INTOSAI), an organization dedicated to performing public external audit, gathered in Lima, Peru, to celebrate the 40th anniversary of the Lima Declaration…

Restructuring to Improve Capacity, Ensure Quality

Germany’s Supreme Audit Institution (SAI), also known as the Bundesrechnungshof, implemented a major restructuring project from 2015-2016 that fundamentally reformed its organizational structure and strengthened practices and procedures leading to…

UAE SAI Fights Corruption, Celebrates ASA Anniversary, Builds Regional Ties

The UAE SAI participated in the 8th United Nations Office on Drugs and Crime session, helped celebrate the 75th anniversary of Egypt’s Accountability State Authority and attended the XXVII OLACEFS Assembly in Paraguay…

Materiality: At the Heart of Auditing

Why should Supreme Audit Institutions (SAIs) report matters to their legislatures? Why some issues but not others? For whom are these issues important? These questions trouble SAIs globally—in daily operations, as well as in audit prioritization. Yet, literature and discussions…

NAO Malta Celebrates 20 Years

In 1997, Malta’s constitution was amended to provide for the independent offices of the Auditor General (AG) and Deputy Auditor General (DAG) and the establishment of the National Audit Office of Malta (NAO). This year, the NAO commemorated its 20th anniversary as an independent audit institution…

CBC, IDSC Partner to Share Ideas, Best Practices

“It’s time for action, time to deliver, time to give life to our commitments,” remarked Mr. Kimi Makwetu, Auditor General (AG) of South Africa’s Supreme Audit Institution (SAI) and chair of the Capacity Building Committee. Mr. Makwetu’s words resonated with the more than 100 delegates from SAIs and partner organizations worldwide that attended this year’s joint CBC and IDSC meetings…

OLACEFS Commissions Support Big Data, New Initiatives

CTIC and EFSUR, two OLACEFS committees, contributed to big data discussions at the most recent OLACEFS General Assembly and helped implement new initiatives within MERCOSUR respectively…

SAIs China, Peru Join Forces to Address Natural Disaster Recovery Auditing

“El Niño Costero,” the phenomenon seriously affecting Peru during the first months of 2017, battered…

SAI Portugal Hosts SDG Seminar

“A very full and productive day” was how Mr. Vítor Caldeira, President of the Tribunal de Contas of Portugal (SAI Portugal), characterized the seminar on “The United Nations (UN) Agenda 2030 for Sustainable Development: The Role of SAIs.” The seminar, hosted by SAI Portugal…

WGPD Focuses on Major Projects, Progress

The Republic of the Philippines’ Commission on Audit (COA) hosted the 2017 annual meeting of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Public Debt (WGPD) in Manila, Philippines, in September, hosting 37 delegates from 17 Supreme Audit Institutions…

Engaging Citizens in SDG Monitoring Through Available, Accessible Data

At the 2017 Young EUROSAI (YES!) Conference held in Tallinn, Estonia, “Citizen Participation in Data Collection for Measuring Sustainable Development Goals (SDGs),” represented a central theme. In a workshop moderated by the Netherlands Court of Audit (NCA) and the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI)…

Joint Effort Leads to Data Availability Comparative Analysis

Today’s citizens demand more and better quality public services. They also demand increased government efficiency. To meet these demands, member SAIs of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) developed a study that…

XXVII OLACEFS General Assembly

The official opening ceremony October 3, 2017, jumpstarted the week-long event that included some 150 delegates from Supreme Audit Institutions (SAIs) taking part in presentations, panels and roundtable discussions. Several associate members and observers also participated, including…

SAI Brazil Engages Auditors in Fun, Exciting Way

The Federal Court of Accounts, Brazil’s Supreme Audit Institution (SAI), developed a quiz on International Standards of Supreme Audit Institutions (ISSAIs) as a new way to engage its auditors while deepening knowledge on professional auditing standards. The quiz, which also included questions on the SAI itself, saw 475 auditors competing in…

AGN Shares Regional Experience with INTOSAI GB

The AGN, representing the Organization of Latin American Caribbean Supreme Audit Institutions (OLACEFS), presented the OLACEFS experience on implementing the International Standards of Supreme Audit Institutions (ISSAIs) and enriching stakeholder communication. The AGN described necessary actions to implement ISSAIs…

Delegates Attend ACCA Conference in Myanmar

Mr. Maw Than, Union Auditor General from the Supreme Audit Institution (SAI) of Myanmar, alongside…

Kuwait’s State Audit Bureau Hosts Youth Forum

The State Audit Bureau of Kuwait (SAB) hosted the “The State Audit Bureau Youth Forum…