Spotlight on Capacity Building

New Trends in Audit Work and the Future of Accountability
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New Trends in Audit Work and the Future of Accountability

The world is changing, and Supreme Audit Institutions (SAIs) are evolving. Over the last 20-30 years, SAIs—slowly and gradually—have been transforming working methods to better address external factors, such as changes in State and society. Identifying trends is a valuable undertaking that facilitates discussion, promotes idea exchange, and enhances global efforts. Motivated by...

Audit Innovation in Times of Crisis
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Audit Innovation in Times of Crisis

"Auditors build trust, help shore up government resilience and are indispensable in the fabric of good governance." Jeffrey Schlagenhauf, Deputy Secretary-General for the Organisation for Economic Co-operation and Development (OECD), opened the OECD Auditors Alliance virtual meeting on September 23, 2020, welcoming worldwide attendees in contributing to...

Supreme Audit Institutions: Important Partners for German Development Cooperation
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Supreme Audit Institutions: Important Partners for German Development Cooperation

Supreme Audit Institutions (SAIs), key partners for the German Development Cooperation (GDC), strengthen Public Financial Management (PFM) system performance and are key actors in achieving the Sustainable Development Goals (SDGs). In its "Marshall Plan with Africa," the German Federal Ministry for Economic Cooperation and Development (BMZ) has recognized the prominent roles SAIs...

Growing SAI Young Leaders: The IDI Story
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Growing SAI Young Leaders: The IDI Story

When Nelson Mandela was imprisoned, he tended his garden and spoke of throwing seeds on the ground, watering them and watching them grow. Similarly, the INTOSAI Development Initiative (IDI) has observed and nurtured young leaders from Supreme Audit Institutions (SAI) worldwide through the SAI Young Leader (SYL) initiative. As these future leaders take the journey from seedling to blossoming tree, the SYL initiative, now in its second iteration...

Building Partnerships to Combat Fraud, Corruption Via Effective SAI Technical Support
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Building Partnerships to Combat Fraud, Corruption Via Effective SAI Technical Support

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...