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Evaluation of Information Quality From the User’s Perspective

This article presents a methodology to assess the effective transparency of information published on public entities’ portals. It considers not only the mere availability of information but also quality requirements of information, such as timeliness, completeness, conciseness, accuracy, clarity, reliability, accessibility, and relevance.

Understand How Disabled People Navigate Through the Residency Path with Optimal Matching

The number of people over 50 receiving disability allowances increased by 36% in France between 2011 and 2019. The Court of Accounts wanted to check whether the needs of the populations concerned were being adequately met.

BPK Big Data Analytics (BIDICS): From a Question that has No Answer

Big Data Analytics (BDA) has increased significantly in recent years. BDA is frequently used to represent immense amounts of data, so users can analyze it more efficiently and make judgements in audit process (Saggi and Jain 2018). Consequently, the worldwide auditing community has formed to mobilize the use of BDA in auditing (Appelbaum, Kogan, and Vasarhelyi 2017). 

Data Science as a Catalyst for Audit Transformation

In the context of information society, digital transformation has led to an exponential growth in the production and storage of data, giving birth to what is known as data science, to address the need for new tools capable of smartly processing great volumes of data and transforming them into actionable information for decision-making in multiple environments.

SAI UAE Implements Ambitious Digital Transformation Program

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…

GAO Holds International Webinar on Auditing for Fraud

With governments around the world spending massive sums to fight the COVID-19 pandemic, Supreme Audit Institutions (SAIs) have a key role to play in detecting and preventing fraud. To share knowledge and best practices, the U.S. Government Accountability Office (GAO) held an international webinar on September 15, 2021, on “Auditing for Fraud: Experiences, Tools and Techniques, and Looking Ahead.” The virtual event, which attracted approximately 260 attendees, was…

IT-based Audits: A Powerful Tool in a Changing Audit Environment

To better serve the needs of citizens and enhance services, many countries have introduced innovative e-government systems using information technology (IT). According to the United Nations Department of Economic and Social Affairs’ (UN DESA) E-Government Survey 2020…

Promising Technologies for Future-proofing Public Sector Audit Work

Technological advances have impacted the work of most SAIs, and emerging technologies have the potential to further shape the ways in which SAIs contribute to good governance. SAIs are at different stages in their technological journeys, and their use of technology may be affected by…

NAO Finland Uses Data Analytics to Reform Financial Audits

The National Audit Office (NAO) of Finland conducts financial, compliance performance, and fiscal policy audits. Prompted by data analytics opportunities, centralized implementation quality and efficiencies as well as a goal to provide better service to a wider variety of customers, NAO Finland…

Supreme Audit Institutions Hack EUROSAI in Prague

At the Supreme Audit Office (SAO) of the Czech Republic in Prague, 68 programmers, data analysts and auditors from 21 countries gathered for the historic March 2020 International Hackathon of Supreme Audit Institutions (SAIs)—an event promoting international SAI cooperation, which is a priority for…

The Future of Public Sector Auditing: Living in Times of Change

Technology is driving change in society, and different professions are rediscovering roles and aligning themselves with the technological direction of the future. The auditing profession cannot be immune to these effects…

Conducting Remote Audits Using Integrated Information Analysis Systems

The Accounts Chamber of the Russian Federation (Accounts Chamber), Russia’s Supreme Audit Institution (SAI), recently began using an Information Analysis System (IAS) integrated with government entity databases to conduct remote audits. The SAI’s experience underscores benefits to using such an approach and identifies…

SAI Roles in Achieving National Global Priorities and Goals

In keeping with the International Organization of Supreme Audit Institutions (INTOSAI) mission to continuously improve government auditing and Supreme Audit Institution (SAI) capacity development, Theme II of the XXIII INTOSAI Congress (INCOSAI),”The Role of SAIs in Achieving National Priorities and Goals,” expanded upon previous INCOSAI discussions on…

Data Analysis Guidelines Exposure Draft Open for Comments

The “Data Analytics Guidelines” exposure draft, developed by the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Information Technology Audit, is now available on the INTOSAI Community Portal…

WGBD Meets to Discuss Big Data Importance, Limits, Integration, Quality

The International Organization of Supreme Audit Institutions’ (INTOSAI) Working Group on Big Data (WGBD) met…

Kuwait’s State Audit Bureau Hosts Youth Forum

The State Audit Bureau of Kuwait (SAB) hosted the “The State Audit Bureau Youth Forum…

CNAO Hosts Working Group on Big Data Inaugural Meeting

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data (WGBD) held its inaugural meeting April 17-19, 2017, in Nanjing, China. Forty nine delegates from 18 Supreme Audit Institutions (SAIs) were in attendance. At the opening ceremony…