Winter 2016

SAI Korea

Using Geographic Information Systems

With the spread of Information Technology (IT) in government activities, Supreme Audit Institutions (SAIs) have been increasingly implementing Computer Assisted Auditing Techniques (CAATs). Among the CAATs, Geographic Information System (GIS), which can depict, overlay and analyze geospatial information based on location, can be of value for every step of audit. The GIS can efficiently depict and analyze attribute data, as well as...


SDG Audit Results Framework

The new Sustainable Development Goals (SDGs) were negotiated as a result of a global commitment made at Rio+20 to be implemented from 2016 until 2030. The SDGs will be at the center of the post-2015 development agenda. The goals will pose many challenges for national development strategies of all countries, with important implications for...