Tag: enhancing effectiveness

In 2023, the Federal Court of Accounts (TCU), the SAI of Brazil, issued 137 decisions containing deliberations for its jurisdictional units. These decisions generated 1,110 items subject to monitoring, including determinations and recommendations. Monitoring the implementation and impact of these deliberations is a process as important as the audits themselves, demanding a considerable effort from the SAI’s resources.

On June 7, 2021, Mr. Hou Kai, Auditor General of the National Audit Office of China (CNAO), presented a report to the legislature during the 29th Session of the Standing Committee of the 13th National People’s Congress (NPC). The report outlined the results of…

In July 2021, the State Audit Office (SAO) of Hungary published a report on a compliance and performance audit it conducted on emerging epidemics and vaccination coverage. The challenges posed by the COVID-19 pandemic have made the findings of the audit…

As difficult as the COVID-19 pandemic has been, one of its gifts is the opportunity to reflect on progress made and prepare for the challenges that lie ahead. With staff that are experiencing the impact of the pandemic on a daily basis, leaders of Supreme Audit Institutions (SAIs) must first and foremost…

The Turkish Court of Accounts (TCA), the country’s Supreme Audit Institution (SAI), is finalizing an update to its Enterprise Risk Management (ERM) process, which will enable it to carry out its activities more efficiently and effectively. This update aligns with…

In 2021, the Accounts Committee for Control over the Execution of the Republican Budget (“Accounts Committee”)—the Republic of Kazakhstan’s Supreme Audit Institution (SAI)—celebrates its 25th anniversary. The Accounts Committee conducts comprehensive, independent assessments of the activities of government entities, with the aim of identifying shortcomings, managing risk, and making recommendations for more effective performance. Since its inception in 1996…

Recently, SAI Costa Rica has moved toward an innovative approach—the use of artificial intelligence (AI)—to auditing public procurement of goods and services. The SAI carried out two audits using AI in 2020 and plans to…

Over the last five years, agencies in the Kingdom of Saudi Arabia’s public sector have undergone fundamental transformations—including restructuring, implementing governance mechanisms, and activating control requirements—aimed at improving their performance. The General Court of Audit (GCA), the country’s Supreme Audit Institution (SAI), has sought to contribute to these efforts by…

The behavioral economics field has developed valuable insights on when (and how) people make systematic errors in decision-making due to cognitive biases and fallacies. These insights can deepen the understanding of various factors affecting decision-making and are particularly important to audit work, which aims to…