By: INTOSAI Journal

The 2019 Goal Chair (Professional Standards, Capacity Development, Knowledge Sharing) meetings united delegates worldwide to discuss past progress, as well as paths forward, particularly as INTOSAI heads into the 2019 INCOSAI scheduled for September in Moscow…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Evaluation of Public Policies and Programs (WGEPPP) met in Vilnius, Lithuania, May 20-21, 2019. This is the first time the WGEPPP—whose aim is to help SAIs conduct evaluations by exchanging experiences and best practices—has met outside of Paris since its creation in 1992…

Mr. Zandanbat Dorjsuren was appointed Auditor General of Mongolia by the country’s parliament on May 9, 2019. Prior to his appointment…

On May 22, 2019, the State Audit Institution of the Republic of Serbia (SAIS) delivered its 2018 Activity Report to the National Assembly. In 2018, SAIS audited…

OLACEFS marks its 54th anniversary and contributes to numerous meetings and seminars. The region is also carrying out the 2019 Regional Research Competition “Strengthening auditing and government control to benefit Latin America and the Caribbean” for OLACEFS full members and associates…

Supreme Audit Institutions (SAIs) represent important mechanisms in safeguarding public resources, and the broad authorities of the Comptroller of Israel are intended to, among other things, strengthen good governance. However, evaluating public audit effectiveness and its ability to enhance good governance is complex and often difficult, if not impossible. This article explores modeling to examine audit effectiveness, including…

Given the increasing demands on government auditors, SAI Pakistan has continued to focus on diversifying audit reports and enhancing organizational capacity. One of the focus areas is Information Technology (IT) Auditing, and…

The State Audit Office of Vietnam (SAV) issues audit reports at every audit’s conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on…

As part of a new strategy to prevent corruption, the Office of the Comptroller General of Peru is promoting the Citizen Control Monitors program, which enables citizens to…

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to…

It was the type of newspaper coverage most Supreme Audit Institutions (SAI) would dread. “Unaudited Accounts Cause Issues,” declared a September 2018 Cook Island News headline. The article, which went on to detail how the Cook Islands has a backlog of unaudited public accounts…

The “Data Analytics Guidelines” exposure draft, developed by the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Information Technology Audit, is now available on the INTOSAI Community Portal…

Though we have made progress in addressing corruption, given the global climate where uncertainties are inherent in complex systems of governance—shifting demographics, economic changes, new and evolving risks and technological innovation—we still have work to do…

Air pollution knows no borders, and recent statistics show that more than 85% of the citizens in European Union (EU) cities breathe air containing harmful chemicals. This statistic prompted several SAIS from EUROSAI to join forces, and, along with the ECA…

In an official a ceremony in Mexico City, the Supreme Audit Institution (SAI) of Mexico transferred the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) presidency to the SAI of Peru. During the oath-taking ceremony…

Ms. Hu Zejun, CNAO Auditor General, at the XIV Asian Organization of Supreme Audit Institutions (ASOSAI) Assembly in Hanoi, Vietnam, assumed the ASOSAI General Secretariat role and responsibilities. In the coming years, Ms. Hu would like the CNAO and ASOSAI to achieve certain milestones…

The deprivation of Bulgaria’s valuable architectural heritage has become particularly noticeable in recent years, as many architectural sites are in ruins and hundreds more have been demolished and replaced with new buildings that do not fit into the surrounding environment. As a result…

The Supreme Audit Institutions (SAIs) of Myanmar and Norway jointly held an Environmental Audit workshop in Nay Pyi Taw, Myanmar, in February. The workshop, designed to introduce environmental auditing in line with…

At the September 2018 International Organization of Supreme Audit Institutions (INTOSAI) Governing Board meeting in Moscow, General Secretariats from the INTOSAI regions provided activity updates, and many regions expressed interest in conducting cooperative audits on topics ranging from water protection and waste management to climate change. To better disseminate valuable cooperative audit experiences…

In accordance with constitutional powers and in keeping with the proposal of the Judiciary Superior Council, the President of the Republic, João Lourenço, appointed new COA judges in an official ceremony at the Presidential Palace in June 2018…

The Comptroller General’s Office of the Republic of Costa Rica, the nation’s Supreme Audit Institution (SAI), has undertaken actions to strengthen compliance follow-up activities—a task of great relevance aimed at improving processes that contribute to making a difference in citizens’ lives…

Research suggests a principal cause of fraud to be a weak, limited internal control system.An internal control system aims to (1) comply with legal, technical and administrative order; (2) promote an entity’s efficiency and effectiveness; (3) guarantee information reliability and timeliness; and…