By: INTOSAI Journal

Each audit carried out by the National Audit Office of Lithuania (NAOL) results in an audit report describing findings, as well as recommendations on how to improve the performance of an audited entity. Audit recommendations, part of the audit report, are accessible on the NAOL website after the audit is completed. Until now…

As I undertake the challenging mission of chairing INTOSAI’s Professional Standards Committee (PSC), I am grateful for this opportunity to address the worldwide Supreme Audit Institution (SAI) community to discuss this new period of standard setting in public auditing. The 22nd INCOSAI inaugurated a new phase by approving the 2017-2022 Strategic Plan, authorizing the review of the current International Standards…

The Romanian Court of Accounts has adopted new Methodological Norms in the field of public procurement and has recently published guidelines on public procurement and sectoral procurement examination on the institution’s website. The guidelines act as a work tool for staff having field control competencies. The guidelines have been drafted in keeping with the…

Martin Matthews began his seven-year term as New Zealand’s Controller and Auditor-General on February 1, 2017. Matthews, who has worked in public service for more than 36 years, joined the Audit Office in 1979, where he spent his first 18 years holding various portfolios and reaching the role of Assistant Auditor-General from 1990 to 1998. He has also held the positions…

Egypt’s Accountability State Authority (ASA) participated in several Common Market for Eastern and Southern Africa (COMESA) events, including the 36th COMESA Committee meeting on Administration and Budgetary matters held in Lusaka, Zambia. Several key recommendations were issued, including the…

The President of the Supreme Audit Office (SAO) of the Czech Republic, Mr. Miloslav Kala, signed an agreement with the International Federation of Accountants (IFAC) in December, granting the SAO permission to translate and publish the 2016 Handbook of International Public Sector Accounting Pronouncements (IPSAS). The 2016 IPSAS Handbook includes a conceptual framework…

Mr. Teruhiko Kawato, President of the Board of Audit of Japan (the Board), submitted the Fiscal Year 2015 audit report to Prime Minister Shinzo Abe. The report, containing results on audits the Board conducted between 2015 and 2016, includes final accounts of annual expenditures and revenues of state and government-affiliated institutions…

A new Code of Ethics was adopted at the XXII INCOSAI in Abu Dhabi. The new Code responds to needs of the current public auditing environment. Ethical behavior is of key importance to Supreme Audit Institutions (SAIs) in establishing a positive reputation and building trust with stakeholders. A code of ethics provides SAIs (and staff) a set of values and principles…

Mr. Khurelbaatar Dorjsurenkhorloo was appointed by the State Great Hural (Parliament) of Mongolia as the Auditor General (AG) of Mongolia January 12, 2017. He succeeds Mr. Zangad Ayur, who resigned due to health reasons. Mr. Khurelbaatar earned his bachelor’s degree in construction engineering-economics from the Ural Polytechnic Institute of USSR in 1986 and a bachelor’s degree in law from…

The Accounts Chamber of the Russian Federation will host the XXIII INTOSAI Congress, the largest international forum for the audit community, in 2019, in Moscow, Russia. The decision to approve the Russian Supreme Audit Institution as a host for the next Congress meeting was adopted unanimously by the participants of the XXII INCOSAI in Abu Dhabi…

The International Organization of Supreme Audit Institutions (INTOSAI) agreed on the Abu Dhabi Declaration at the XXII INCOSAI in Abu Dhabi, United Arab Emirates. The XXII INCOSAI builds on INTOSAI’s past achievements and initiatives, which aim at enabling SAIs to help their respective governments to improve performance, enhance transparency, ensure accountability and fight corruption. The declaration establishes key Congress outcomes and how they will guide INTOSAI in the future…

The whole is greater than the sum of its parts. This famous quote from Aristotle particularly rings true for the International Organization of Supreme Audit Institutions (INTOSAI). As we embrace the strategic goals of INTOSAI’s Strategic Plan and further reflect on the themes of INCOSAI XXII related to the 2030 Agenda for Sustainable Development and Professionalization, so, too, must we use what we learn, what we experience to increase our power as an organization…

The sharing and transfer of knowledge and experience has long been a tradition of the International Organization of Supreme Audit Institutions (INTOSAI). It has been a common understanding of the Chinese National Audit Office (CNAO) and the U.S. Government Accountability Office (GAO) to foster the exchange of ideas and information and ensure INTOSAI’s work remains relevant…

Technology has transformed peoples’ lives—social relations and interactions with companies and governments worldwide. Public agencies must understand this new reality and act accordingly to provide services and policies that adhere to the channels and relationship patterns of the digital age. The same challenge applies to Supreme Audit Institutions (SAIs), which must now modernize practices and engagement…

Chandra Kanta Bhandari from the Office of the Auditor General of Nepal was presented with the Elmer B. Staats award at INCOSAI XXII. He sat down with the INTOSAI Journal after receiving the award for an exclusive interview on how Supreme Audit Institutions (SAIs) continuing Civil Service Organization (CSO) engagement will lead INTOSAI toward future success, providing perspectives on the relevance of his winning Journal article…

The International Organization of Supreme Audit Institutions (INTOSAI) presented two awards at the XXII Congress in Abu Dhabi, United Arab Emirates. Named after those they honor—the Jörg Kandutsch Award and the Elmer B. Staats Award—recognize outstanding accomplishments by a Supreme Audit Institution (SAI) and individual achievement through contributions to the International Journal of Government Auditing…

At INCOSAI XXII in Abu Dhabi, United Arab Emirates, a large professional exhibition area was designed to give Congress participants the opportunity to share knowledge and experiences through networking, special events, presentations, as well as in-depth discussions, both formal and informal. Numerous INTOSAI bodies, regional organizations and other affiliated groups were represented at booth spaces throughout the week-long event…

INTOSAI’s members agree—a decisive contribution to improving professionalization requires a commitment from across the entire organization in order to develop the professional capacity and support all Supreme Audit Institutions (SAIs). Ultimately, the goal is to enable SAIs to deliver timely, relevant high-quality products. INTOSAI plans to address professionalization across the organization through three major initiatives…

Quotes and interviews from members of the International Organization of Supreme Audit Institutions from INCOSAI XXII in Abu Dhabi, United Arab Emirates…

Theme I of INCOSAI XXII addressed Supreme Audit Institution (SAI) roles and contributions in reviewing and monitoring the implementation of the 2030 Agenda for Sustainable Development (2030 Agenda). There is a growing global recognition (and expectation) regarding roles and valuable contributions the International Organization of Supreme Audit Institutions (INTOSAI) and SAIs play in making a meaningful contribution to ensure efficient, effective, transparent and accountable implementation of the 2030 Agenda…

Some 12 years ago, 187 members unanimously adopted the International Organization of Supreme Audit Institution’s (INTOSAI) first strategic plan at the 2004 Budapest Congress. Fast forward to INCOSAI XXII, and INTOSAI, once again, faces a landmark moment with the roll out of the Strategic Plan 2017-2022. The plan establishes a new and exciting path for INTOSAI, a path that will better position the organization and each SAI to take advantage of emerging opportunities…

Key facts, awards and groundbreaking decisions and endorsements from INCOSAI XXII in Abu Dhabi, United Arab Emirates…