By: INTOSAI Journal

Recently, the implementation of a new audit act generating positive change was announced in Lesotho. This new act repeals the 1973 Audit Act, which formed the Office of the Auditor General (OAG) mandate that was established in 1963. The 2016 Audit Act, which took effect April 1, 2017, provides for OAG’s continued existence. Additionally, it calls for…

The German Supreme Audit Institution (SAI) published its spring report in April 2017, which complements the major annual report published each fall. This year’s spring report encompasses more than 50 audit findings from various branches of federal government departments, such as taxes, environmental issues, defense, road works, railway construction and information technology. The report includes some controversial cases…

The President of the Turkish Court of Accounts (TCA), Mr. Seyit Ahmet Baş, welcomed representatives from the European Court of Auditors (ECA) (pictured top left) in March 2017 for various European Union (EU) public entity performance audits. The ECA also held a technical meeting with TCA officials and addressed…

In the context of Vietnam’s rising economy, along with strong regional and global economic integration, healthy, transparent and sustainable public finance holds extremely important implications. The State Audit Office of Vietnam’s (SAV) role in monitoring and supervising the use and management of public finance and assets became an urgent and inevitable societal requirement. Through the adaptation of international auditing standards…

The European Organization of Supreme Audit Institutions (EUROSAI) Working Group on the Audit of Funds Allocated to Disasters and Catastrophes (WGAFAD&C) met in Rome, Italy, in March 2017. The Accounting Chamber of the Ukraine, with the assistance of the Court of Audit of the Italian Republic, chaired the meeting, which included…

After serving the INTOSAI-Donor Secretariat (IDS) for six years, this is, perhaps, the last article I will write as a member of this inspirational organization. Mr. Ole Schoyen now leads IDS, along with a team comprised of several new staff members. I will remain with the INTOSAI Development Initiative (IDI)—hoping to help the new IDS team avoid similar mistakes I made and hoping to provide solutions to potential future missteps…

The Audit Board of the Republic of Indonesia (BPK) organized a Supreme Audit Institution (SAI) Performance Measurement Framework (PMF) seminar earlier this year in Bali, Indonesia, to increase awareness about SAI PMF as a useful tool for SAIs within the Asian region. The SAI PMF is an international framework for self, peer or external assessment of a SAI’s performance…

S.J. Stuiveling, former President of the Netherlands Court of Audit passed away April 20, 2017, at the age of 71. A member of the Netherlands Court of Audit from 1984 to 2015, she held the esteemed position as its President for the last 16 years of her career. Saskia, as she was known, was preceded by her reputation when she was appointed to the Court of Audit’s Board…

The Audit Office of the Republic of Cyprus hosted a kick-off meeting in Nicosia, Cyprus, to launch a cooperative audit on marine protected areas in the region. The cooperative audit aims to identify and evaluate actions taken by governments of Mediterranean countries and Portugal to protect marine biodiversity…

The State Audit Office of Vietnam (SAV) issued a set of 39 public sector audit standards last year. These compliance standards, based on the International Standards of Supreme Audit Institutions (ISSAI), along with a glossary of technical terms, will now be applied to every audit SAV performs. The issuance, as part of SAV’s commitment to the INTOSAI Development Initiative…

The Supreme Audit Institutions (SAIs) of Belarus and Slovakia signed a Memorandum on Cooperation during the Committee of State Control of Belarus’ visit to the Slovak Republic. The document was signed by Mr. Vladimir Kukharev, Deputy Chairman of the Committee of State Control of Belarus, and Mr. Karol Mitrik, Head of the Supreme Audit Office (SAO) of Slovakia. According to the memorandum…

The INTOSAI Development Initiative (IDI) launched the Auditing Sustainable Development Goals (SDGs) capacity building program in June 26, 2017. The program, currently offered to Supreme Audit Institutions (SAIs) in English speaking regions, aims to support SAIs in conducting ISSAI-based cooperative performance audits of preparedness for SDG implementation…

The Turkish Court of Accounts (TCA) hosted the 10th European Organization of Supreme Audit Institutions (EUROSAI) Congress in Istanbul, Turkey, May 22-25, 2017. This year’s congressional theme—”Implementation of International Standards of Supreme Audit Institutions (ISSAIs): Challenges and Solutions for Improvement”—geared participants toward discovering ways ISSAIs can be enhanced to best serve…

A few years ago, a great idea arose in the European Organization of Supreme Audit Institutions (EUROSAI), an idea that proved a perfect match for young staff of Supreme Audit Institutions (SAIs), an idea that led to the realization of two extremely successful events—Young EUROSAI (YES) Conferences. The National Audit Office of Estonia’s young staff continues the legacy of YES success…

“Audit is our business. Information is our oxygen.” These words, offered by Mr. Wesley Vaz Silva from the Supreme Audit Institution (SAI) of Brazil, capture the essence of the 24th United Nations (UN)/International Organization of Supreme Audit Institutions (INTOSAI) Symposium held in Vienna, Austria, May 31-June 2, 2017. Roughly 150 delegates from more than 70 SAIs and international institutions, including the UN Department of Economic and Social Affairs…

The Riksdag (Swedish Parliament) elected three new Auditors General (AG) February 15, 2017. The new AGs, who took office March 15, 2017, are (pictured above from left to right) Mr. Ingvar Mattson, Mr. Stefan Lundgren and Ms. Helena Lindberg. The AGs are appointed for a single 7-year term to the Swedish National Audit Office (NAO) and are expected to remain in the position until the term’s end. Together, the AGs decide…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Financial Modernization and Regulatory Reform (WGFMRR) continues to make substantive progress promoting knowledge sharing and enhancing its capacities. During the WGFMRR 4th annual meeting…

The National Assembly of Ecuador appointed Dr. Carlos Pólit Faggioni as the Comptroller General of the State for a period of 5 years on March 15th, 2017.

In accordance with national regulations, prior to his formal appointment, the Council for Citizen Participation and Social Control officially ratified Dr. Pólit as the head of Ecuador’s Supreme Audit Institution (SAI). Ratification came after the Citizens Selection Commission report approval and contest of merits and opposition results…

The Communication and Information Technologies Commission (CTIC), spearhead by Dr. Francisco J. Fernández, National Auditor of the Republic of Argentina and CTIC Chairman, implemented an online survey platform to strengthen Supreme Audit Institution (SAI) capabilities in data collection and inquiry processes. CTIC analyzed several alternatives…

The strength of the International Organization of Supreme Audit Institutions (INTOSAI) has always been a result of its unity and diversity. Leveraging both of these elements allows us to truly succeed in a global profession using local solutions. In recent years, the Capacity Building Committee (CBC) established a successful footprint within the INTOSAI community by demonstrating a strategic focus, recognizing the role of all key stakeholders and fostering cooperation at all levels…

Vítor Caldeira was appointed President of Tribunal de Contas of Portugal October 2016 by decree of the President of the Portuguese Republic. Mr. Caldeira, who served as the Portuguese member of the European Court of Auditors (ECA) since March 2000, held the position of President of the ECA since 2008, following his election for three consecutive terms. As ECA President, he was responsible for…

The Supreme Audit Office (SAO) of the Slovak Republic (SR) organized a seminar on the “Implementation of ISSAI 300—Fundamental Principles of Performance Auditing—Experience and Best Practice” in Bratislava, Slovakia, in April 2017. Nearly 60 international delegates and 30 national experts attended the two-day event…