By: INTOSAI Journal

Jamaica’s Supreme Audit Institution (SAI) hosted the Caribbean Organization of Supreme Audit Institutions (CAROSAI) 30th Anniversary Conference August 15-17, 2018. The three-day conference celebrated the theme “Building the Future on the Foundations of the Past” and included…

On November 9, 2018, Dr. Mari Kobayashi, Acting President of the Board of Audit of Japan (the Board), submitted the Fiscal Year 2017 audit report to Prime Minister Shinzo Abe. The audit report, containing results on audits the Board conducted in 2017-2018, includes…

A key decision of the 2017 European Organization of Supreme Audit Institutions (EUROSAI) Congress was that one-year project groups could be established by State Audit Institutions (SAIs). The State Audit Office (SAO) of Hungary took this opportunity and created…

The 2018 Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) General Assembly was hosted by the Argentinian Supreme Audit Institution (SAI) October 9-12, 2018. The week-long event, held in Buenos Aires, included SAIs, international cooperation agencies, and key stakeholders spanning the globe…

Auditors love words! Having served as an auditor for more than 10 years, it seems that words tend to be a source of comfort and confidence, and we, as auditors, rely on words when attempting to get our message across to readers. At the same time, we realize those reading our reports are probably suffering from…

“You must run to keep in place. If you want to get somewhere else, you must run at least twice as fast as that.”—Red Queen theory of evolution. Traditionally, audits, based on accounting standards, have focused on financial statement accuracy and regularity. In the area of public audit, the traditional approach also…

Public audit aims to enhance good governance by promoting transparency and accountability in governmental financial affairs. Throughout the audit process, identifying any weaknesses and gaps is crucial, particularly pertaining to legal compliance; internal control; revenue assessment and collection; budget, public procurement and project management; and…

In 2019, the fourth peer review of the National Audit Office of Lithuania (NAOL) will begin. The peer review team—European Court of Auditors (ECA) (team leader), Supreme Audit Office of Poland and National Audit Office (NAO) of the United Kingdom—will assess…

Roughly 90 delegates from Supreme Audit Institutions (SAIs)worldwide came together in Moscow, Russia, November 15-16, 2018, for the International Organization of Supreme Audit Institutions (INTOSAI) 71st Governing Board meeting. Numerous decisions and approvals were made under the chairmanship of Dr. Harib Al Amimi, including…

Iran’s Supreme Audit Court (SAC) submitted its 2017 Annual Audit Report to parliament in accordance with the national constitution. Dr. Adel Azar, SAC President, thanked efforts put forth by colleagues as part of his summary report presentation, which…

The Organization of Latin American and Caribbean Supreme Audit Institutions’ (OLACEFS) Commission of Performance Evaluation and Performance Indicators (CEDEIR) organized a Supreme Audit Institution (SAI) Performance Measurement Framework (PMF) Basic Training Course held in Lima, Peru…

“We have many ideas, proposals and innovations aimed at strengthening the role of the International Organization of Supreme Audit Institutions (INTOSAI). It’s an ambitious goal, but one I believe is attainable in the foreseeable future.” Inspiring words about the audit community’s huge creative potential from Aleksey Kudrin…

As we approach the International Organization of Supreme Audit Institutions (INTOSAI) XXIII Congress (INCOSAI) with quick strides, it gives me great pleasure to seize this opportunity to take stock of the organization’s progress over the last couple of years and look to the road ahead. When I assumed office as INTOSAI’s Secretary General in the summer of 2016…

The Accountability State Authority of Egypt (ASA) chaired the 12th meeting of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on the Fight Against Corruption and Money Laundering (WGFACML) hosted by SAI Mexico in October 2018. ASA President and WGFACML Chair, H.E. Hesham Badawy…

In 2014, the International Organization of Supreme Audit Institutions (INTOSAI) established a temporary Common Forum for professional standards. At the 2016 INTOSAI Congress in Abu Dhabi, the forum…

The Board of Audit of Japan (the Board), the nation’s Supreme Audit Institution (SAI), recently published the “History of the Board of Audit from 1880 to 2010,” which describes the development of government auditing in Japan since the Board’s establishment in 1880. The 130-year chronicle provides readers with…

The State Audit Office (SAO) of Hungary hosted a seminar for the European Organization of Regional External Public Finance Audit Institutions (EURORAI) in Székesfehérvár, Hungary, in October 2018. Nearly 180 experts from 70 regional external public finance audit institutions in 25 countries attended the international seminar that focused on…

The U.S. Comptroller General (CG), Gene L. Dodaro, had a vision: establish a team dedicated to building capacity and fostering effective accountability on a global scale. The CG’s vision and legislation led to the creation of the Center for Audit Excellence (CAE). The CAE, which was officially launched by the U.S. Government Accountability Office (GAO) in October 2015…

Supreme Audit Institutions (SAIs) play a pivotal role in holding governments accountable for the use of public funds. At the forefront of good governance, SAIs can significantly add value and benefits to the lives of citizens. This article explores SAI stakeholder engagement and presents findings from an international survey…

The OLACEFS CTIC, chaired by Dr. Francisco Javier Fernández, Auditor General of Argentina’s Supreme Audit Institution (SAI), developed a mobile application (app) and web portal that were successfully implemented during the OLACEFS General Assembly…

The Accountability State Authority (ASA) of Egypt, as one of four members of the Common Market for Eastern and Southern Africa’s (COMESA) Board of External Auditors 2018-2020, participated in auditing accounts of COMESA institutions and the Secretariat for the fiscal year ending on December 31, 2017. The audit…

“Together we will safeguard Kuwait’s funds.” The State Audit Bureau (SAB) of Kuwait recently published the “2018 Citizens Report”—the first publication that addresses citizens with an aim to raise awareness about the SAB, its role in protecting public funds and citizen involvement in overseeing the community. The publication urges…