Winter 2018

70th INTOSAI GB Meeting a Success in Graz, Austria
Post

70th INTOSAI GB Meeting a Success in Graz, Austria

Thirty-three delegations, including more than 20 heads of Supreme Audit Institutions (SAIs), met in Graz, Austria, for the 70th International Organization of Supreme Audit Institutions (INTOSAI) Governing Board (GB) meeting November 6-7, 2017. Chaired by Dr. Harib Al Amimi, the GB made numerous important decisions, including...

Values, Benefits Achieved Using INTOSAINT
Post

Values, Benefits Achieved Using INTOSAINT

Supreme Audit Institutions (SAIs) are called upon to lead by example, as stated in ISSAI 20, “Principles of Transparency and Accountability,” and International Organization of Supreme Audit Institutions (INTOSAI) tools support SAIs as models of integrity, transparency and accountability, which leads to an enhanced reputation and legitimacy among citizens and relevant stakeholders. One such INTOSAI tool is the Self-Assessment of Integrity...

Opportunities to Strengthen SAI Independence
Post

Opportunities to Strengthen SAI Independence

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs...

Materiality: At the Heart of Auditing
Post

Materiality: At the Heart of Auditing

Why should Supreme Audit Institutions (SAIs) report matters to their legislatures? Why some issues but not others? For whom are these issues important? These questions trouble SAIs globally—in daily operations, as well as in audit prioritization. Yet, literature and discussions...