By: INTOSAI Journal

The Comptroller and Auditor General of India hosted the XXIII Commonwealth Auditors General Conference (CAGC) in New Delhi, India, March 21-23, 2017. Seventy-four delegates from 36 countries, including 24 heads of Supreme Audit Institutions (SAIs), attended the three-day event. Discussions centered on the main theme, “Fostering Partnerships for Capacity Development in Public Audit,” within the context of two sub-themes…

The State Audit Institution of the United Arab Emirates (UAE) officially moved into its new headquarters on April 2, 2017, in Zayed City. Dr. Harib Al Amimi, President of UAE’s State Audit Institution, stated that allocating an independent structure for the organization emphasized leadership’s interest in enhancing the Supreme Audit Institution’s (SAI) ability to support, empower and…

The Honorable Mr. Tanka Mani Sharma Dangal was appointed as Auditor General of Nepal May 22, 2017. Prior to his appointment, Mr. Sharma held positions as Secretary at the office of the Prime Minister and Council of Ministers, General Administration and Public Procurement Monitoring Office, in addition to serving as Director General for several departments…

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to…

The INTOSAI-Donor Cooperation has re-launched the Global Call for Proposals (GCP). The GCP matches SAIs’ needs-based capacity development proposals with donor funding and/or INTOSAI support. The GCP is being re-launched in a stronger format with a two-tiered approach. March 31 marked the launch of the new Global Call for Proposals (GCP) Tier 1 by the INTOSAI-Donor Cooperation…

Supreme Audit Institutions (SAIs) are invaluable in implementing the Sustainable Development Goals (SDGs), a set of 17 global goals with 169 targets to be accomplished by 2030. The United Nations (UN) believes SAIs are essential in promoting and fostering…

“No man is an island.” This famous phrase, written by John Donne, suggests we are better together than we are apart. This simple notion is behind all cooperative efforts, no matter how large or small. As of 2015, there were 2,890 municipalities in the Slovak Republic, and the Supreme Audit Office of the Slovak Republic (SAO SR) has the responsibility to audit all of them. With such a high number of municipalities and audit subjects…

The incoming chair and vice-chair of the Professional Standards Committee (PSC), the Brazilian Federal Court of Accounts (TCU—SAI Brazil) and the European Court of Auditors (ECA—SAI European Union) took the baton from the outgoing chair (Rigsrevisionen—SAI Denmark) during the INTOSAI Congress in December, and they have plans for an ambitious program…

At the XXII Congress in Abu Dhabi, United Arab Emirates, ASOSAI and AFROSAI signed a Memorandum of Understanding (MoU) that launches an outline to initiate, develop and follow-up on standardized cooperation through a systematized and regular cooperation mechanism. Through this MoU, both organizations will facilitate the enhancement of professional capacities to improve auditing by…

Supreme Audit Institutions (SAIs) pursue three objectives when evaluating public policies: (1) enlighten public debate, (2) offer recommendations to improve or discontinue a public policy and (3) analyze the follow-up to these evaluations. The Evaluation Working Group (EWG), composed of 22 SAI members and chaired by SAI France, was tasked with establishing widely accepted guidelines on evaluating public policies. The resulting document…

The new website presents an interactive user experience where downloading different IDI publications—guidance materials, IDI plans and reports, previous IDI and INTOSAI-Donor Cooperation newsletters and other global public goods—is now possible.  Information about IDI, various capacity development programs and the INTOSAI-Donor Cooperation are also available…

The Supreme Audit Institutions (SAIs) of Myanmar and Norway joined efforts to implement a Production Sharing Contract (PSC) workshop earlier this year. The workshop, designed to facilitate effective audits in the Oil and Gas sector, was hosted by SAI Myanmar and included experts from…

Kuwait’s State Audit Bureau (SAB) participated in numerous workshops, seminars and committee meetings to cap off 2016, including the European Organization of Supreme Audit Institutions (EUROSAI) Working Group on Environmental Auditing (WGEA) 14th Meeting in Macedonia that included a training seminar on “Audit Sustainable Development.” SAB also contributed…

As part of the ongoing effort in implementing the International Standards of Supreme Audit Institutions (ISSAI), the Comptroller General (CG) of the Republic of Guatemala, Mr. Carlos Enrique Mencos Morales, successfully finalized necessary actions to develop an e-Learning program, “Professional Update on International Standards of Supreme Audit Institutions.” The Government Regulatory and Training Department led the training program…

The Board of Audit and Inspection (BAI) of Korea hosted a triennial seminar themed on “How to Ensure Efficient Auditing and Effectiveness of Audit Results.” The seminar, held in Seoul, Korea, mid-October last year, saw 50 participants from 31 SAIs in the Asian Region. During the event, participants were divided into three groups, where they shared individual Supreme Audit Institution (SAI) policies and practices…

The International Seminar on “Sustainable Development Goals and Oversight” held in Santiago, Chile, shortly after INCOSAI XXII, came to a successful conclusion. The seminar’s aim was twofold—to serve as a platform to disseminate the 2030 Agenda and to encourage discussion on the role external control should play in implementing the goals. In addition, the seminar provided an opportunity to launch…

Climate change is considered, by many, to be a complex, crosscutting issue that poses risks to several environmental and economic systems. According to the National Research Council of the United States, although exact details cannot be predicted with certainty, there is a clear scientific understanding that climate change presents serious consequences to human society and many of the physical and ecological systems upon which it depends…

A model of academic excellence for public management and government control in Latin America. The opening of Supreme Audit Institution (SAI) Peru’s new National Training Center reflects the Office of the Comptroller General of the Republic of Peru’s dedication to institutional strengthening continuously promoted over the years…

The Auditor General’s Office (AGO) of the Republic of Maldives published its Strategic Plan (SP) for 2017-2019, which has been officially launched by the Vice President of the Republic of Maldives, Mr. Abdulla Jihadh. Mr. Jihadh noted that auditors are to report facts, not to find fault, and he urged government and state entities to cooperate with auditors and facilitate access…

In 2016, the Bulgarian National Audit Office (NAO) began implementing an audit to assess the effectiveness on the development of e-health in the country. E-health, as determined by the European Union, is a key factor for the European market of health services and control to manage progressively increasing health system expenditures. E-health seeks to improve citizens’ health status and quality of life…

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues…

This year’s International Auditor Fellowship Program (IAFP) kicked off Wednesday, March 22, at the United States Government Accountability Office (GAO) headquarters in Washington, D.C. Mr. Gene Dodaro, U.S. Comptroller General, and Ms. Patricia Dalton, GAO’s Chief Operating Officer, welcomed the 15 auditors representing 12 countries in an opening ceremony. The auditors—who hail from…