Tag: independence

Supreme Audit Institutions (SAIs) independently and objectively audit their governments to ensure that the use…

INTOSAI-Donor Cooperation (IDC) has appointed the Right Hon. Helen Clark as IDC Goodwill Ambassador for Supreme Audit Institution (SAI) Independence. As a world leader who served three terms as New Zealand’s Prime Minister and eight years as the first female head of the United Nations Development Program, and who is currently Chair of the Global Leadership Foundation, Ms. Clark brings…

In September 2021, the INTOSAI Development Initiative (IDI) released the Global Supreme Audit Institution (SAI) Stocktaking Report 2020, the fourth triennial analysis of data from an INTOSAI Global Survey on SAI performance and capacities. The report, which covers the period of 2017 to 2019, marks the 10-year anniversary of the Global Stocktaking, which has been an important source of…

Pacific Island Supreme Audit Institutions (SAIs), many of which are very small in comparison with SAIs in other regions, face an array of challenges. These range from issues related to serving small populations, like a high risk of perceived conflicts of interest and difficulty recruiting and retaining qualified staff, to grave threats like the COVID-19 pandemic and climate change. Given these challenges, it can be tempting for SAIs in the Pacific Association of SAIs (PASAI) region to…

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter…

In December 2020, the Parliament of the Republic of Lithuania passed a new version of the Law on National Audit Office, establishing a legal regulation in line with current requirements for public audits. The new version of the law, which comes into effect on July 1, 2021, provides for the functional, organizational, and financial independence of the National Audit Office of Lithuania (NAOL), will enable NAOL to…

In a 1995 case against Israel’s State Comptroller, the Israeli Supreme Court stated in its ruling that the “Comptroller has no discretion as to whether it should commit itself to the task of preparing an opinion as required of it; it is a mandatory obligation,” and directed the Comptroller to render an opinion on the required subjects.
Nearly a quarter of a century later, the Comptroller’s office, the nation’s Supreme Audit Institution…

Since it was established nearly 30 years ago, the State Audit Office of Vietnam (SAV) has become progressively more independent, in accordance with the principles of the 1977 Lima Declaration, the 2007 Mexico Declaration, and more recently, the…

The State Audit Office of Vietnam (SAV), established in 1994, became an independent institution in January 2014 through a new constitutional amendment, which enhanced the SAV’s legal status, independence and operations. In June 2015, the National Assembly approved a new State Audit Law that…

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs…

Recently, the implementation of a new audit act generating positive change was announced in Lesotho. This new act repeals the 1973 Audit Act, which formed the Office of the Auditor General (OAG) mandate that was established in 1963. The 2016 Audit Act, which took effect April 1, 2017, provides for OAG’s continued existence. Additionally, it calls for…