By: INTOSAI Journal

The Supreme Audit Institution (SAI) of Belarus introduced a new selective inspections system at the beginning of the year. These audits, coordinated by the SAI and carried out by monitoring and oversight bodies per national law, are based on risk assessment criteria established (and ranked) by evaluating…

In 2019, the Supreme Audit Office of Poland (NIK) celebrates the centenary of its establishment. As part of the celebratory events, the NIK hosted an international conference on “The Role and Challenges of the State Audit in the Modern World” where members from INTOSAI, EUROSAI and the ECA came together to share views on public auditing goals—current and future…

The Supreme Audit Court of the Islamic Republic of Iran (SAC) submitted the Annual Audit Report for Fiscal Years 2017-2018 to Parliament. Dr. Adel Azar, SAC President, presented the report’s summary during the Official General Session of the Parliament in January, where he briefed on…

The State Audit Office of Vietnam (SAV) issued its 2019 audit plan, which will include 190 audits in the coming year. The plan, officially announced earlier this year by Vietnam’s Auditor General (AG) was developed through feedback received from the National Assembly Standing Committee, Prime Minister, Central Inspection Committee and Central Internal Affairs. The plan also incorporates…

Supreme Audit Institution (SAI) independence can be compared to the roots of a tree—the more deeply rooted, the stronger the tree. Independence is a precondition enabling state bodies to efficiently exercise powers that provide value and benefits to the lives of citizens…

Corruption and money laundering demoralize human development, international security and national economies. According to the World Bank and International Monetary Fund (IMF), corruption is the greatest hurdle to lifting millions of people from destitution. Money laundering invigorates corruption, as it does all profit-driven delinquencies. Corruption and money laundering are mutualistic…

It is with great sadness that the Office of the Auditor General of Canada announced the death of Michael Ferguson, Auditor General, on February 2, 2019. Mr. Ferguson was appointed Auditor General of Canada on November 28, 2011. Prior to his appointment…

Experts from the U. S. Government Accountability Office Center for Audit Excellence delivered a training program to State Audit Bureau (SAB) of Kuwait staff on planning and conducting performance audits. The program, held in SAB headquarters March 10-21, 2019, was based on…

Last year, a law was enacted to strengthen Peru’s Supreme Audit Institution (SAI) and National Control System (NCS), marking a historic milestone in the fight against corruption in the Peruvian State. Since then, SAI Peru has…

Preventing fraud and corruption are major challenges facing governments, particularly those of developing countries. Government inability to establish effective internal audit and financial control systems and adequately establish or resource organizations charged with identifying fraud and corruption are just some causes of fraudulent and corrupt behavior. While no system exists to entirely avert fraud and corruption…

Corruption and financial fraud are very challenging issues within the banking system that can inflict irreparable harm to a nation’s development and growth. The potential widespread and destructive effects can reduce social capital and increase poverty, social injustice and class divisions. The banking system will continue to face these issues far into the future until successful counteraction initiatives are implemented…

Dr. Mari Kobayashi assumed the Presidency of Japan’s Board of Audit (BOA) on December 7, 2018. She succeeds Mr. Teruhiko Kawato, who retired from office on October 22, 2018. Prior to assuming her position as BOA President…

The United Arab Emirates (UAE) Supreme Audit Institution (SAI) hosted the first Asian Organization of Supreme Audit Institutions (ASOSAI) meeting on using big data analysis in reviewing national Sustainable Development Goal (SDG) implementation. The event was held at SAI UAE headquarters in Abu Dhabi and included delegates from…

In September 2015, nearly all United Nations (UN) member countries committed to the 17 Sustainable Development Goals (SDGs)—global goals created to steer policy making and development funding until 2030. Each goal is comprised of targets, and each target is further refined through one or two indicators designed to measure progress. Though global targets and indicators have been established for each goal…

Audit methodology experts from nearly 30 European Organizations of Supreme Audit Institutions (EUROSAI) SAIs gathered in Warsaw, Poland, late last year to attend the region’s inaugural Audit Methodology meeting. Some 60 delegates participated in the two-day event hosted by SAI Poland to discuss…

The International Organization of Supreme Audit Institutions (INTOSAI) Subcommittee on Cooperative Audits has developed a self-instructive virtual course, “Guidelines for the Execution of Cooperative Audits,” earlier this year to address…

To achieve positive, long-term outcomes, James-Christian Blockwood, Managing Director of the U.S. Government Accountability Office (GAO) Strategic Planning and External Liaison (SPEL) office, believes creatively and critically thinking about emerging trends and future challenges and collaborating with experts are necessary efforts…

Some citizens do not contribute to the common public good. This global phenomenon, free-riding, is widespread, often manifesting itself in several forms, such as not voting in elections or evading taxes. States themselves may also be guilty of free-riding (when not paying proportional contributions to help solve international problems yet still reaping the benefits of positive outcomes). Is free-riding really detrimental to anyone…

Ms. Goh Soon Poh was appointed Auditor General of Singapore on February 8, 2018, by the President of Singapore. She succeeds Mr. Tan Yoke Meng Willie, who retired on the same date. Prior to joining the Auditor General’s Office (AGO)…

The International Organization of Supreme Audit Institutions (INTOSAI)-Donor Cooperation (Cooperation) kicked off the year with a new support structure and a closer cooperation with the INTOSAI Development Initiative (IDI). The INTOSAI Donor Secretariat, which has been supporting the Cooperation for the past nine years, will be…

Supreme Audit Institutions (SAI) working in complex and challenging contexts often deal with enormous challenges, yet they still find a way to carry out audit work despite the conditions. The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) has established a workstream to support these SAIs. A key workstream initiative is to…

The Office of the Comptroller General of the Republic of Peru, Peru’s Supreme Audit Institution (SAI) hosted the 2018 Annual International Integrity Conference (CAII) in Lima in December. The conference…