Tag: data

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.

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). 

The Government Accountability Office—the United States Supreme Audit Institution—established its Innovation Lab in 2019 as a research entity dedicated to exploration and experimentation of data science techniques and emerging technologies. The goal is to amplify GAO’s oversight capabilities across the evolving web 3.0 landscape. The INTOSAI Journal recently joined the Lab for a tour of the facility at GAO headquarters where an entrepreneurial team of data scientists, technologists, and analysts come together collaboratively across a portfolio of novel projects ranging from deployment of large language models to use of extended reality.

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.

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…

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…

The National Audit Office of Lithuania (NAOL) will host the 4th National Conference on Sustainable Development (SIGNALS), which will be held in-person and online on November 25, 2020. Distinguished government, academia, and civil society leaders as well as prominent officials from…

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 Audit Office of the Republic of Cyprus hosted a seminar on the European Union’s new General Data Protection Regulation. The seminar focused on…

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…

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…

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs…

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to…

The International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) recently launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program geared toward enabling the growth of young leaders and spurring them to contribute toward SAI development through specific initiatives. As part of the SYL program…

At the 2017 Young EUROSAI (YES!) Conference held in Tallinn, Estonia, “Citizen Participation in Data Collection for Measuring Sustainable Development Goals (SDGs),” represented a central theme. In a workshop moderated by the Netherlands Court of Audit (NCA) and the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI)…

Today’s citizens demand more and better quality public services. They also demand increased government efficiency. To meet these demands, member SAIs of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) developed a study that…

In 2016, the Bulgarian National Audit Office (NAO) began implementing an audit to assess the effectiveness on the development of e-health in the country. E-health, as determined by the European Union, is a key factor for the European market of health services and control to manage progressively increasing health system expenditures. E-health seeks to improve citizens’ health status and quality of life…

Each audit carried out by the National Audit Office of Lithuania (NAOL) results in an audit report describing findings, as well as recommendations on how to improve the performance of an audited entity. Audit recommendations, part of the audit report, are accessible on the NAOL website after the audit is completed. Until now…