Tag: audit follow-up

The National Audit Office’s (NAO Malta) mission is to assist in promoting accountability, propriety, and best practices in government operations. This mission is continuously achieved through the substantial number of audits of a compliance, financial, performance or investigative nature in various Ministries, departments and Government entities. 

The National Audit Office of China (CNAO) places equal importance on both revealing problems in audit and correcting problems identified. Through in-depth research-based auditing, proactive efforts have been made to heighten the effectiveness of follow-up audit featuring clarified implementation responsibilities, operational workflows, and value added outcomes.

The Government Accountability Office’s (GAO) work routinely generates recommendations for improving the efficiency and effectiveness of government programs, resulting in measurable savings and improvements. Since fiscal year (FY) 2002, GAO’s work has resulted in about $1.38 trillion in financial benefits and over 28,000 program and operational benefits that have helped change laws, improve public safety and other services, and promote better management throughout government. In FY 2023 alone, GAO’s work yielded $70.4 billion in financial benefits—a return of about $84 for every dollar invested in GAO. GAO also identified 1,220 other benefits—those that cannot be measured in dollars but led to program and operational improvements across the government.  Examples of recent accomplishments include:

In Peru, there are three main types of control services in the governmental sphere: ex-ante, simultaneous and ex-post.

Ex-ante control is implemented before any financial disbursement is made. A clear example is the ex-ante authorization requested from the Office of the Comptroller for the payment of additional services in investment or construction projects.

Audits performed by Supreme Audit Institutions (SAIs) are valuable tools that help identify risks, inefficiencies and areas of improvement for a wide variety of governmental programs.  These audits fill the gap between policy and practice by providing timely audit results and constructive feedback to those audited.  Included in this constructive feedback are recommendations meant to enhance performance and implementation of recommendations to ensure policy and/or standards are being met. This closing of the audit loop is an essential, final step in the audit process.  

Through their work, Supreme Audit Institutions (SAIs) are compelled to promote positive changes in people’s lives. To achieve this purpose, auditing stands out as one of the most important tools at SAIs’ disposal to increase the public value generation. By carrying out audits, a SAI can evaluate whether processes are executed in compliance with established norms, identify performance improvements (under the usual principles of effectiveness, efficiency, and economy), or conclude on the financial information of an entity.

As the Auditor General of Thailand, I have observed firsthand the key role that follow-up audits play in ensuring the integrity and effectiveness of government financial management. The State Audit Office of the Kingdom of Thailand (SAO) is committed to rigorous follow-up procedures that uphold our mandate under the Organic Act on State Audit B.E. 2561 (2018).