Tag: artificial intelligence

The field of performance audit is transitioning from manual retrospective evaluations to real-time and prospective analysis due to the infiltration of technologies such as Big Data, artificial intelligence (AI) and predictive modelling, that is reshaping the efficiency and effectiveness of the audit function. As public institutions increasingly rely on data-driven systems for decision making, the complexity of governance frameworks also increases emphasizing the need for greater scrutiny of such institutions to strengthen transparency, accountability and public trust (Agostino, Lourenco & Jorje, 2025). Digital transformation has proliferated across both public and private sectors, resulting in the generation of enormous volumes of structured and unstructured data that cannot be effectively analysed using conventional audit approaches alone (Basuki, Atarwaman & Layn, 2025). Hence, the need for innovation in performance audit has become more prominent than ever, calling for the development of new tools and techniques to match the dynamics of modern information ecosystem.

On 29 October 2024, a DANA — a Spanish acronym for an isolated upper-level atmospheric depression forming over the Mediterranean Sea — triggered catastrophic flash flooding across Valencia province, Spain. Within hours, several municipalities received severe rainfall equivalent to an entire year’s precipitation, with peaks of up to 771 litres per square metre, devastating entire towns, leaving thousands stranded, damaging over 60,000 dwellings, destroying more than 130,000 vehicles, and claiming 230 lives.

At the beginning of 2026, the Netherlands Court of Audit published a report on the use of taxpayers’ money to fund both voluntary and obligatory energy saving measures. To carry out the audit we relied heavily on AI to analyse the data and map the overlap between incentives and obligatory measures. In this article we explain how we approached the audit topic and the use we made of AI.

Across Supreme Audit Institutions, conversations about artificial intelligence (AI) often focus on technology. Discussions highlight models, data infrastructure, governance frameworks and future potential. Talk about AI is often shrouded in a certain air of mystery; practical applications tend to be conflated with more visionary ideas such as autonomous agents or even quantum computing. For many auditors, this can make AI seem complex − sometimes even intimidating.

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At the XXV International Congress of Supreme Audit Institutions (INCOSAI), deliberations on its two technical themes, INTOSAI formally adopted the Sharm El-Sheikh Declaration. The Declaration embodies the collective commitment of INTOSAI to advancing public sector auditing. It captures the key strategic insights, achievements, and recommendations emerging from the Congress, while articulating a forward-looking vision that strengthens innovation, professionalism, and the global impact of Supreme Audit Institutions (SAIs).

During INCOSAI XXV, deliberations focused on the growing role of artificial intelligence (AI) in shaping the future of public sector auditing. Delegates from Supreme Audit Institutions (SAIs) around the world convened to examine the opportunities of a technological development that can have far-reaching implications for accountability, governance, and public trust.

Within the context of the long-standing journey of the International Organization of Supreme Audit Institutions (INTOSAI), and its role as a unifying international framework that entrenches the professional values of independence and integrity, the convening of the XXV INCOSAI represented a qualitative milestone in the evolution of global public sector auditing. It reaffirmed the ability of Supreme Audit Institutions (SAIs) to keep pace with the accelerating transformations occurring worldwide, particularly in the financial and economic spheres.

This issue of the Journal is dedicated to the XXV International Congress of Supreme Audit Institutions (INCOSAI), held in Sharm El-Sheikh on October 27- 31, 2025. 

The rapid expansion of artificial intelligence (AI) in the public sector has placed Supreme Audit Institutions (SAIs) at a new frontier of oversight. Amid promises of increased efficiency and significant risks to ethics, transparency, and accountability, the role of SAIs demands technical discernment and institutional autonomy.

In the government procurement process, multiple bodies play a role in ensuring compliance and accountability before contracts are finalized. Government procurement oversight bodies such as ministries, authorities, and other specialized agencies are often tasked with the ex-ante audit or approval of public procurement contracts. They ensure that contracts align with legal requirements, financial thresholds, and tender specifications before they are signed. They often maintain a centralized contracts database, which holds records of procurement agreements from all government entities.

The application of algorithms and artificial intelligence (AI) technology in government provides many opportunities for improving governmental processes, public service delivery, citizen engagement, and helping solve social challenges. As a result, this kind of technology is increasingly becoming a more important part of how governments operate. However, the introduction of AI also introduces risks if not deployed responsibly. For instance, AI might contain biases that lead to discriminatory outcomes or personal data may not be adequately protected. A lack of transparency when using the technology might lead to governance challenges. 

In the light of the world’s developments in information technology, the term Artificial Intelligence (AI) has been traded in discussions often in recent times. It is considered a modern field that attracts the attention of all societies, which is constantly evolving, and it is expected to play a crucial role in humanity’s future. Utilizing AI systems and modern information technology is key for the future of data processing in auditing to complete the audit work efficiently and effectively.

The State Audit Office (SAO) of Thailand has embarked on a journey of digital transformation. The objective is to leverage AI to enhance audit performance and foster a data-driven culture within the organization. This initiative is in line with their audit policy, which emphasizes the importance of using advanced technologies in audit processes. This article focuses on the feasibility of incorporating the advanced language model, as generative AI like ChatGPT, in SAO’s performance audit.

Over time, many definitions have been given to the term Artificial Intelligence (AI), and the association of the term with others, such as machine learning and deep learning, has resulted in difficulties for a better understanding of the topic.

Killer robots, also known as lethal autonomous weapon systems (LAWS), is not science fiction. They exist. Soon we can have AI-powered drone swarms where the drones themselves decide who to kill and what to attack. SAIs should play a role in keeping the development and use of such weapons under human control, in line with international law.

In 2021, the Commission for Information and Communication Technologies (CTIC) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) undertook numerous efforts to help the region’s SAIs enhance the impact of their work through communication technologies. CTIC is…

Anticipating that technology would transform the way governments conduct their business, the leadership of the United Arab Emirates (UAE) has aggressively promoted “e-government”—the use of information and communication technologies (ICT) to more effectively and efficiently deliver government services—for the past 20 years. This steadfast commitment to leveraging technology to improve governance has resulted in the transition from a paper-based to a digitally powered government. To stay relevant in the context of e-government, and to use technological advancements to improve the efficiency of its work, the Supreme Audit Institution (SAI) of the UAE…

The rapidly evolving pace of AI makes it necessary to establish a framework to independently verify AI systems (even as the technology continues to advance). The global accountability community needs a toolkit to evaluate this ever-changing technology, and, more importantly, organizations that build, purchase, and deploy AI need a framework to understand how AI systems will be evaluated. The U.S. Government Accountability Office (GAO), recognizing the urgent need for AI governance…

Recently, SAI Costa Rica has moved toward an innovative approach—the use of artificial intelligence (AI)—to auditing public procurement of goods and services. The SAI carried out two audits using AI in 2020 and plans to…

On May 11, 2021, the European Organization of Supreme Audit Institutions (EUROSAI) IT Working Group organized an e-seminar, “From Code to Action: SAIs in the World of AI,“ attended by 250 participants from 50 Supreme Audit Institutions (SAIs) around the world. The aim of the event was to…

During the pandemic, the Commission on Information Technologies and Communications (CTIC) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) has helped the region’s Supreme Audit Institutions (SAIs) carry out their work in various ways. To help the region’s SAIs continue to hold events and perform tasks remotely…