By: INTOSAI Journal

Filter By:
Sort By:
UAE Hosts 67th INTOSAI Governing Board Meeting

Dr. Harib Al Amimi, President of State Audit Institution and First Vice-Chairman of the INTOSAI…

Austrian Court of Audit, INTOSAI Welcome New Leader

Dr. Margit Kraker assumed office as President of the Austrian Court of Audit (ACA) and…

Rwanda OAG Receives Best Performance Audit Report Award

At the 13th AFROSAI-E Governing Board meeting held in Abuja, Nigeria, May 2016, the Office…

Professional Standards Committee Meets in Denmark

The Professional Standards Committee (PSC) met in Copenhagen in May 2016. The event marked a…

You May Have Noticed…Something Has Changed

The Journal is committed to this continued transformation, and you may have noticed a bit of a metamorphosis in the overall look and feel of this edition. The goals behind the redesign of the Journal include giving it a more contemporary, yet corporate, look and feel; providing a cleaner and more engaging reading experience; increasing readership accessibility; and adapting the Journal into a more robust tool for knowledge sharing…

Moldova CoA Implements Actions for PFPR Program

The Court of Accounts of the Republic of Moldova (CoA) has successfully implemented the actions…

Improving the Professional Pronouncements Framework

by Michael Kuur Sørensen, SAI of Denmark (Professional Standards Committee, Secretariat) The Professional Standards Committee…

Letter from the Editor

As journalists, we do our best to ensure that everything is clear, concise and correct. But, there are times when we don’t always completely meet that challenge, particularly taking into account the global nature of our business. In the Spring 2016 issue of the INTOSAI Journal, we published quite a bit of news and some fascinating feature articles. In fact, we received numerous inquiries about some of the reporting in the last edition, specifically submissions from the State Audit Office of the Republic of Latvia…

New Financial Audit System Introduced in Finland

A new financial audit system was introduced in Finland on January 1, 2016. On that date, the new Auditing Act and the Act on Audits of Public Administration and General Government Finances entered into force and harmonized the system of auditor’s examinations and the supervision of audits. There are about 1,600 approved auditors in Finland. Until the end of 2015…

Strategic Plan Gets Facelift

The Chair of INTOSAI’s Finance and Administration (FAC) Task Force on the 2017-2022 Strategic Plan,…

CNAO, GAO Leverage Expertise to Generate Results

In 2012, heads of the SAIs of China and USA signed a Memorandum of Understanding (MoU). According to the MoU’s objective, “The participants intend to establish, improve, and develop a framework for cooperation in national audit and promote effective interaction between the participants on the basis of equality, reciprocity, and mutual benefit.” The MoU has allowed the National Audit Office of the People’s Republic of China (CNAO) and the United States Government Accountability Office (GAO) the opportunity to…

SAIs Croatia, Hungary, Macedonia Perform Coordinated Audit

The benefits of cooperative audits are multiple, in particular for the opportunity for professional development of auditors through peer-to-peer activities, exchange of knowledge, experience and good practice with partner SAIs. Croatia, Macedonia and Hungary are countries where tourism is a major economic sector, and they all have adopted…

INTOSAI Leadership Participates in UN High-Level Forum

by Monika Gonzalez-Koss, Director, General Secretariat, INTOSAI As part of the Ministerial Segment of the…

Myanmar Welcomes New Union Auditor General

On April 5, 2016, Mr. Maw Than, a well-known economist (born August 28, 1939), officially assumed his role as Union Auditor General (UAG) of the Office of the Auditor General of the Republic of the Union of Myanmar. He was appointed by the President in 2016 with the approval of the Parliament for a term of five years. Mr. Maw Than has served in several high-visibility roles, including…

SAI Algeria’s Strategic Plan 2015-2018 Approved

The Programs and Reports Committee of the Court of Accounts in Algeria approved the SAI’s second strategic plan covering the years 2015 to 2018 at its meeting held April 1, 2015. The plan takes into account the recommendations of its recent peer review and a partnership with the French Court of Accounts. Based on recommendations from its peer review report, the Court of Accounts expressed its willingness to receive institutional support to strengthen…

World Bank, PEFA, DFID on SAI Contributions

In this update, the INTOSAI Donor Cooperation provides contributions from the World Bank, Public Expenditure…

New SAV AG Promotes Transparency, Citizen Ownership

On April 5, 2016, Doctor Ho Duc Phoc was appointed by the National Assembly as Auditor General (AG) of the State Audit Office of Vietnam (SAV). He was nominated by the Chairwoman of the National Assembly (NA) and was approved by the majority of the NA. Dr Phoc says that, “I will try, with my utmost efforts, together with other leaders of the SAV and the entire Office, to achieve…

SAB Kuwait, NCA Hold Performance Audit Workshop

The State Audit Bureau of Kuwait (SAB) hosted a workshop on “Performance Audit” April 5-6, 2016, within the framework of the cooperation agreement with the Netherlands Court of Audit. A number of participants from SAB staff and trainers from the Netherlands Court of Audit…

IDI Programs Continue Efforts Toward ISSAI, SDG Achievement

IDI continues to provide support to INTOSAI and its community. Recent news includes new board…

NAO Malta Appoints Auditor General, Deputy Auditor General

On March 30, 2016, Charles Deguara was appointed as Malta’s new Auditor General by the…

The Digital Revolution: Threat or Opportunity for the Audit Profession

The audit profession in the Netherlands has been involved in a series of major incidents in recent years. The good news is that the Dutch audit profession has adopted a raft of measures since we wrote to Parliament in 2014, highlighting the main concerns from a public-sector viewpoint. The question is whether we are fighting the final battle in the war to restore public trust or just the next in a long series of battles…