Tag: capacity building

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The Professional Trajectory of the Judicial Function: A Case Study from the Federal Court of Accounts of Brazil

Since 2020, the Federal Court of Accounts of Brazil (TCU) has been structuring a policy of professional trajectories, with the aim of greater professionalization of its auditors. A professional trajectory is defined as the sequence of positions or roles occupied throughout the functional life of an auditor, encompassing qualifications, experiences, and competencies necessary to perform functions at a certain career level.

The Chambre des Comptes of the Supreme Court of Cameroon benefits from diversified technical cooperation and aims for greater international cooperation

28 years after its creation by the Cameroonian constitution of 1996 and 20 years after the effective start of its activities, the Chamber of Accounts (or in French, the Chambre des Comptes) of the Supreme Court of Cameroon continues its transformation into a modern public auditing institution with the support of its peers and technical and financial partners.

Enhancing Strategic Management Capabilities: Empowering Strategic Planning with PASAI’s Facilitation Skills Workshop

One of the Pacific Association of Supreme Audit Institutions (PASAI)’s programme activities is to ensure all member supreme audit institutions (SAIs) develop and implement their own comprehensive and realistic strategic plans. However, SAIs may lack the ability and capacity to develop their own strategic and operational plans, as well as establish frameworks to monitor and report on their performance against these plans. In February 2023, three member SAIs did not have a strategic plan, and five had strategic plans that were set to expire within the year. 

Unveiling Challenges: Auditing Small Islands in the Indonesian Archipelago

As the largest archipelagic nation in the world, with a length of approximately one-eighth of the Earth’s circumference, Indonesia’s smaller islands boast rich cultural diversity, economic intricacies, and unique environmental contexts. This article delves into the complexities auditors face when undertaking audit tasks on these diminutive, yet economically significant islands. From grappling with limited infrastructure and navigating the geographical remoteness to understanding the economic intricacies of industries that shape these islands, auditors are confronted with a tapestry of challenges that demand a tailored and astute auditing approach.

Applying Standards and Ensuring Quality Audits

After the Office of the Auditor-General (OAG) of Fiji established a Quality Assurance (QA) function in 2017, the benefits went beyond assurance that the SAI’s audit engagements complied with ISSAIs. It also enabled the SAI to implement improvements to its audit methodology and Quality Control (QC) system.

Resilience in the Face of Adversity: The General Audit Chamber’s Journey to Technological Fortitude

In September 2017, the Caribbean Island of St. Maarten experienced a catastrophic natural disaster as Hurricane Irma made landfall. The aftermath saw the island’s infrastructure significantly damaged or destroyed. Except for the military, communication, such as the Internet and mobile networks, were available intermittently, leading to sporadic contact with external entities. Efforts were quickly made to evacuate tourists and other visitors from the island while coordinating the arrival of humanitarian aid to provide shelter, food, and support to the impacted residents.

Auditor-General’s Office of Papua New Guinea Enhances Audit Management

Papua New Guinea is by far the largest of the developing island nations in the PASAI network. Its infrastructure is deficient, with inconsistent internet and power supply nationwide. Efforts are underway to construct a highway network that will connect the mountainous country, but once completed, maintenance may prove problematic due to landslides, tropical weather and seismic activity. 

Recruiting and Building Capacities of Qualified Staff in the Yap State Office of the Public Auditor

In the Federated States of Micronesia, the Yap State Office of the Public Auditor (OPA) is dealing with staffing challenges that are, unfortunately, not uncommon for the Pacific Island region. 

CAROSAI Identifies Small Island Challenges in the Region, Highlighting the Need for Resources and SAI Independence

Public sector auditing on small islands presents unique challenges, ranging from limited resources and capacity constraints, to susceptibility to national and environmental disasters, highlighting the complexity of ensuring accountability and transparency in these geographically constrained and vulnerable regions.

Shaping SAI Aruba’s Strategic Direction with the SAI PMF

During the 12th Caribbean Organisation of Supreme Audit Institutions (CAROSAI) Congress in Aruba, the Capacity Building Committee meeting at the 24th INCOSAI conference in Brazil, and the INTOSAI Donor Cooperation meetings in Jamaica, the Court of Audit Aruba had the opportunity of sharing its results and experiences in conducting the SAI Performance Measurement Framework (PMF) assessment. This assessment played a pivotal role in shaping SAI Aruba’s strategic direction, and subsequently, initiated a systematic capacity-building process supported by active participation in the IDI’s Strategy, Performance, Measurement and Reporting (SPMR) initiative.

PASAI Collaborates with CAAF to Develop Performance Measurement Systems in Two SAIs

In 2022-23, the Pacific Association of Supreme Audit Institutions (PASAI) commissioned the Canadian Audit and Accountability Foundation (CAAF), to support the design and implementation of performance management systems for the Office of the National Auditor of the Federated States of Micronesia (FSM) and the Pohnpei Office of the Public Auditor.

Brokering Support for SAIs: Get to Know the INTOSAI Donor Cooperation’s Brokerage Initiatives

Learn about the INTOSAI Donor Cooperation’s Brokering Upscaled SAI Support (BUSS) and Global SAI Accountability Initiative (GSAI) Initiatives.

Brokerage to Strengthen the INTOSAI Community: An Interview with Marcela Hommefoss

Amongst the many things the INTOSAI Donor Cooperation (IDC) does to strengthen support to the SAI community, the IDC’s brokerage activities have helped connect SAIs with resources, guidance, and partnerships from donors, peer partners, and other organizations. The INTOSAI Development Initiative’s (IDI) Global Foundations Unit leads this work with the goal of enhancing the capacity of SAIs to lead their own development initiatives. 

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CBC Annual Meeting Focuses on Partnering for Quality Capacity Development 

Under a common headline of Partnering for stronger SAIs, and enhanced PFM, the INTOSAI Capacity…

The INTOSAI Donor Cooperation Determines a Path Forward for Supporting SAIs in Developing Countries

Major donors, supreme audit institutions (SAIs), the INTOSAI Development Initiative (IDI), and key stakeholders gathered…

GAO Launched First-Ever Virtual International Fellowship Program in 2022

After 40 years of conducting its International Auditor Fellowship Program (fellows program) in-person, the U.S….

The INTOSAI Development Initiative Wins the First Kimi Makwetu Award for Excellence in Capacity Building

The first Kimi Makwetu Award was presented to the INTOSAI Development Initiative (IDI) by the…

17th AFROSAI-E Technical Conference Connects Stakeholders Across the Region

By Annerie Pretorius, Senior Communication Manager, AFROSAI-E The annual AFROSAI-E Technical Conference is an invaluable…

INTOSAI Regional Coordination Platform (IRCP) Back Together After Pandemic

In the first week of June in 2022, this INTOSAI-Regions Coordination Platform (IRCP) gathered in a hybrid format to discuss INTOSAI’s response to capacity development challenges and opportunities faced by SAIs.

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.

OLACEFS Capacity Building Committee Launches the 2022-2024 OLACEFS Training Plan

The Capacity Building Committee (CCC) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) launched the 2022-2024 OLACEFS Training Plan, which contemplates the offer of capacity building initiatives for the three-year period. 

AFROSAI-E Supports SAIs in Becoming Gender-Responsive Organizations

In 2020, the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E) embarked on a journey to support the region’s SAIs in their efforts to strengthen gender equality. The two main objectives of this initiative were to help SAIs become gender-responsive organizations, and to…