Tag: audit impact

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The Australian National Audit Office Develops Methodology for Auditing Ethics

The importance of ethics in government programs has been highlighted in multiple Australian National Audit Office (ANAO) audits, particularly those examining procurement and grants administration. The lack of adequate documentation and records to support the rationale for decisions made and actions undertaken by audited entities is a consistent theme.

Australian National Audit Office
Australia
PASAI
Assessment of the Maturity and Impact of Tax Incentives for Regional Development: Application of the Control Framework for Public Policies and Impact Assessments

In 2022, the Brazilian Court of Audit (TCU) and the Comptroller General of the Union audited the Automotive Regional Development Policies (PADR) of the Brazilian government. These policies, created in the late 1990s, granted tax credits to automobile manufacturers that established factories in less developed regions of Brazil. 

Araújo Mortoni Silva , Encinas
Brazil
OLACEFS
A New Handbook Highlights Ways External Audits Can Strengthen Budget Credibility

Recognizing the significance of budget credibility and the demand for further research and practical guidance on this critical topic, over the last two years Supreme Audit Institutions (SAIs) have collaborated with the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) and the International Budget Partnership (IBP) to develop a handbook for auditors on how their work can contribute to improving budget credibility. The output of this far-reaching effort has been published recently in Strengthening Budget Credibility Through External Audits: A Handbook for Auditors. 

Schouten , Lea A. Dela Cruz , B. Manalo , Jonel Pollicar , Grace Matimba , Mphande , Chibesa , Albert de Souza , Santos Victer , Castillo Carrillo , Kohlhuber , Bamulumbye , Oyo Mugenyi , Hanoun , Ouissole , Karkashadze , Kelikhashvili , Winarno , Aji Pratama , Nugraha Putra ,
Argentina
Power Up Your Evidence

One of the distinguishing features of audit organizations and reports is the emphasis on evidence to support findings and recommendations, so any techniques that have the potential to make that evidence more powerful should be given high priority. One way that offers that potential is to closely examine three of the techniques used by audit organizations to collect evidence: surveys, semi-structured interviews, and data collection instruments (DCIs). 

Yager , deAlteriis
United States of America
Incorporating a Sustainable Development Goal Lens in Performance Audits

Auditing the Sustainable Development Goals (SDGs) can increase accountability of government for commitments made to the 2030 Agenda for Sustainable Development as well as expedite progress towards achieving these goals.

Shafiq , Leach
Canada
Making a Great Impact on Government and Citizens: Audit Methodologies and the Working Group on Value and Benefits of SAIs (WGVBS)

In order to face the challenges of developing new strategies for public governance, it is a sine qua non requirement to work with efficiency and the citizen trust. To achieve this, the Supreme Audit Institutions (SAIs) are indispensable to ensure government transparency and accountability, which helps to maintain a financial discipline, and fight against corruption and impunity.

Rogelio Colmenares Paramo
Mexico
OLACEFS
AFROSAI-E Engages Member Countries and Key Stakeholders at the 2022 Strategic Review & 18th Governing Board Meeting

Over 110 delegates from AFROSAI-E’s 26 member countries, partner institutions, and key stakeholders attended its 2022 Strategic Review and 18th Governing Board meeting.

Pretorius
AFROSAI-E
Chairmanship of CAROSAI passed to the Court of Audit Aruba during the XII CAROSAI Congress

During the week of May 15th to May 19th, 2022, the XII CAROSAI Congress was organized in Aruba by the Court of Audit Aruba. The theme for the XII CAROSAI Congress, “Targeting Superior Audit Impact”, promotes accountability, transparency, and inclusiveness.

Aruba
CAROSAI