Despite progress in many countries, daunting challenges persist in the effort to achieve real equality between women and men. According to the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) Strategic Plan for 2022-2025, there have been significant worldwide improvements in gender equality in the areas of...
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...
As difficult as the COVID-19 pandemic has been, one of its gifts is the opportunity to reflect on progress made and prepare for the challenges that lie ahead. With staff that are experiencing the impact of the pandemic on a daily basis, leaders of Supreme Audit Institutions (SAIs) must first and foremost...
We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter...
The COVID-19 pandemic has been a litmus test for Supreme Audit Institutions (SAIs). Across the globe, governments have generated sizable investments to provide health and social coverage. International organizations have quickly mobilized substantial funds to aid the neediest populations. The crisis has produced...
The Turkish Court of Accounts (TCA), which has a tradition dating back more than a thousand years, celebrated its 158th Anniversary this year with a heavy heart as the entire world lives under the shadow of the COVID-19 Pandemic. The pandemic created a “new normal” forcing Supreme Audit Institutions (SAIs) and governments alike to...
The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. As an independent, non-partisan, objective agency, the U.S. Government Accountability Office (GAO) provides oversight of the federal response to the COVID-19 Pandemic. GAO has...
The Spring 2020 Edition of the International Organization of Supreme Audit Institutions (INTOSAI) Journal is dedicated to a very promising, yet quite challenging, topic: the 2030 Agenda for Sustainable Development. While the world has seen a number of development agendas, none have been fully comprehensive, proactive and inclusive. The novel coronavirus outbreak has, once again, reminded us...
Technology is driving change in society, and different professions are rediscovering roles and aligning themselves with the technological direction of the future. The auditing profession cannot be immune to these effects...
Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic...