Climate change is considered, by many, to be a complex, crosscutting issue that poses risks to several environmental and economic systems. According to the National Research Council of the United States, although exact details cannot be predicted with certainty, there is a clear scientific understanding that climate change presents serious consequences to human society and many of the physical and ecological systems upon which it depends...
A model of academic excellence for public management and government control in Latin America. The opening of Supreme Audit Institution (SAI) Peru’s new National Training Center reflects the Office of the Comptroller General of the Republic of Peru’s dedication to institutional strengthening continuously promoted over the years...
The Auditor General’s Office (AGO) of the Republic of Maldives published its Strategic Plan (SP) for 2017-2019, which has been officially launched by the Vice President of the Republic of Maldives, Mr. Abdulla Jihadh. Mr. Jihadh noted that auditors are to report facts, not to find fault, and he urged government and state entities to cooperate with auditors and facilitate access...
In 2016, the Bulgarian National Audit Office (NAO) began implementing an audit to assess the effectiveness on the development of e-health in the country. E-health, as determined by the European Union, is a key factor for the European market of health services and control to manage progressively increasing health system expenditures. E-health seeks to improve citizens’ health status and quality of life...
Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues...
This year's International Auditor Fellowship Program (IAFP) kicked off Wednesday, March 22, at the United States Government Accountability Office (GAO) headquarters in Washington, D.C. Mr. Gene Dodaro, U.S. Comptroller General, and Ms. Patricia Dalton, GAO's Chief Operating Officer, welcomed the 15 auditors representing 12 countries in an opening ceremony. The auditors—who hail from...
Each audit carried out by the National Audit Office of Lithuania (NAOL) results in an audit report describing findings, as well as recommendations on how to improve the performance of an audited entity. Audit recommendations, part of the audit report, are accessible on the NAOL website after the audit is completed. Until now...
As I undertake the challenging mission of chairing INTOSAI’s Professional Standards Committee (PSC), I am grateful for this opportunity to address the worldwide Supreme Audit Institution (SAI) community to discuss this new period of standard setting in public auditing. The 22nd INCOSAI inaugurated a new phase by approving the 2017-2022 Strategic Plan, authorizing the review of the current International Standards...
The Romanian Court of Accounts has adopted new Methodological Norms in the field of public procurement and has recently published guidelines on public procurement and sectoral procurement examination on the institution’s website. The guidelines act as a work tool for staff having field control competencies. The guidelines have been drafted in keeping with the...
Martin Matthews began his seven-year term as New Zealand’s Controller and Auditor-General on February 1, 2017. Matthews, who has worked in public service for more than 36 years, joined the Audit Office in 1979, where he spent his first 18 years holding various portfolios and reaching the role of Assistant Auditor-General from 1990 to 1998. He has also held the positions...