The INTOSAI Journal interviews Benjamin Nelson, Managing Director for Audit Policy and Quality Assurance, U.S. Government Accountability Office, about how peer review contributes to capacity building of Supreme Audit Institutions. Mr. Nelson directs the...
Spotlight on Capacity Building
Strategic Management when All Bets Are Off
When the COVID-19 pandemic hit in March 2020, 22 Supreme Audit Institution (SAI) teams participating in INTOSAI Development Initiative’s (IDI) Strategy, Performance Measurement and Reporting (SPMR) initiative found themselves in a precarious situation. They had spent over a year assessing their performance and crafting a strategic plan, which seemed to be turned upside down in the face of...
Observations of a Technical Advisor to Developing SAIs
Over the past decades—with the support of development partners, INTOSAI Development Initiative (IDI), INTOSAI regional bodies, and external consultants—many developing Supreme Audit Institutions (SAIs) have made considerable progress toward meeting internationally recognized standards. However...
Nine SAIs in Challenging Contexts Poised for Greater Performance
Nine SAIs in challenging contexts are strengthening their performance with the support of the Accelerated Peer-support Partnership Program, a partnership of IDI, AFROSAI-E, and CREFIAF. In spite of difficult circumstances and the negative impact of COVID-19, these SAIs have...
SAI Madagascar Builds Capacity through Bilateral Support
“The Malagasy people deserve an independent, visible, and credible Court of Accounts. Today, we are strengthening our institution, so that the country can be confident in the management of public money.” So said the President of Madagascar’s Court of Accounts, Mr. Jean de Dieu Rakotondramihamina, during...
SAI Somalia’s Remarkable Strategic Journey, 2017-2020
In a post-conflict Somalia, strong Auditor General leadership and peer-to-peer cooperation with international partners have been key to improving the performance of the country’s SAI. In the span of about three years, the Office of the Auditor General of the Federal Republic of Somalia (OAGS) has transformed itself into an organization that...
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
"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...
Challenges in Transparency, Oversight as Governments Respond to Pandemic
Amid a global pandemic that is forcing governments around the world to launch new spending measures, the International Budget Partnership’s (IBP) latest Open Budget Survey (OBS) shows why there is reason for concern: four out of five of the 117 governments assessed failed to reach the minimum threshold for adequate...
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...