I was Vice President of the Brazilian Federal Court of Accounts (TCU) when COVID-19 broke out worldwide, posing extraordinary challenges to people and organizations. However, this was not the first time I had faced adversity. Having lived through difficult historical periods in Brazilian history, such as the years of military dictatorship, I have been...
Autumn 2021
New IJGA President Outlines Vision for the Journal
Fifty years ago, INTOSAI published the first edition of the International Journal of Government Auditing (IJGA) at the 1971 Montreal Congress of INTOSAI (INCOSAI). Shortly thereafter, the INTOSAI Governing Board approved establishing a quarterly publication to facilitate knowledge sharing across our community. In 1974...
SAI New Zealand Publishes Report on Sustainable Development Goals
During a nationwide lockdown in August 2021, the New Zealand Office of the Auditor-General, the country’s Supreme Audit Institution (SAI), published its report on The Government’s Preparedness to Implement the Sustainable Development Goals. The SAI’s report presented the results of...
Vlora Spanca Appointed Auditor General of the Republic of Kosovo
The Assembly of the Republic of Kosovo elected Mrs. Vlora Spanca to a five-year term as Auditor General of the Republic of Kosovo on August 12, 2021. As Auditor General, Mrs. Spanca is committed to continuing to strengthen the National Audit Office’s (NAO) role in enhancing transparency and accountability in the public sector. Under her leadership, NAO...
SAI Guatemala Updates Internal Control Standards
In August 2021, Dr. Edwin Humberto Salazar Jerez, Comptroller General of Accounts of the Republic of Guatemala, launched the National System of Governmental Internal Control (SINACIG), which aims to strengthen and streamline the internal controls of public institutions in accordance with international best practices. This system will...
State Authorities to Report to SAI Peru on Possible Conflicts of Interest
For the first time, state authorities will be required to submit a sworn statement to the Office of the Comptroller General of the Republic of Peru on their personal, family, employment, economic, and financial ties, to identify and avoid possible conflicts of interest. This measure will help ensure...
SAI Costa Rica Uses Innovative, Agile Approaches to Oversee Pandemic Response
In 2020, the Office of the Comptroller General of the Republic of Costa Rica, the country's Supreme Audit Institution (SAI), designed a strategic audit approach to assess Bono Proteger, a government program that provides $100-200 USD cash payments, for up to three months, to...
SAI Philippines Contributes to IBP Discussion on Managing COVID-19 Funds
Commission on Audit (COA) Chairperson Michael G. Aguinaldo shared the experiences of the Philippines’ Supreme Audit Institution (SAI) at the International Budget Partnership’s (IBP) online discussion, “Managing COVID Funds: A Global Scorecard of Accountability,” held on May 24, 2021. The discussion centered on...
Auditor General of Nepal Submits 58th Annual Report to President
On August 20, 2021, Mr. Tanka Mani Sharma Dangal, Honorable Auditor General of Nepal, submitted the 58th report of the Auditor General to the Right Honorable President Mrs. Bidya Devi Bhandari, in accordance with the Constitution. President Bhandari thanked the Office of the Auditor General (OAG) for its efforts. The report presented...
National Audit Office of China Ensures Implementation of Recommendations, Appoints Special Audit Advisors
On June 7, 2021, Mr. Hou Kai, Auditor General of the National Audit Office of China (CNAO), presented a report to the legislature during the 29th Session of the Standing Committee of the 13th National People's Congress (NPC). The report outlined the results of...