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Digital By Default: A Concept of Creating Digital Culture in the Audit Board of the Republic of Indonesia

The COVID-19 pandemic has brought about unprecedented challenges, one of which is the imposition of physical activity restrictions to curb the spread of the virus (Abouk & Heydari, 2021). These restrictions have significantly altered the way the Audit Board of the Republic of Indonesia (BPK), carries out its auditing processes. In response to these restrictions, organizations and institutions have been forced to adapt and find innovative ways to continue their operations efficiently.

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.

Supreme Audit Institutions and Applying the Value Creation Concept for Taxpayers in a Digital Era

In the digital era, the one of the main challenges of public sector auditing is responding to digital disruption. Hence, several Supreme Audit Institutions (SAIs) have attempted to move from a traditional to a modern approach, which is steered by digital technology.

The Use of Artificial Intelligence (AI) in the Execution of Audits

In the light of the world’s developments in information technology, the term Artificial Intelligence (AI) has been traded in discussions often in recent times. It is considered a modern field that attracts the attention of all societies, which is constantly evolving, and it is expected to play a crucial role in humanity’s future. Utilizing AI systems and modern information technology is key for the future of data processing in auditing to complete the audit work efficiently and effectively.

The Australian National Audit Office and the Australian Capital Territory Audit Office host the International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference

The International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference, an initiative of the Australasian…

Pioneering Sustainable Technology Audit Practice in SAIs for Better Use of Technology by Governments: IDI’s LOTA Pioneers

Global technology trends are changing our world and the way we live. How can SAIs…

Believing the Impossible – the Role of International Cooperation

Scientific and technological development has become an unnoticeable element of our everyday tasks and interactions, reshaping our society, economy, culture and lifestyle. It has been said that technological development is faster than ever before, but it is more accurate to say that technological development will never be as slow as it is now.  

SAI Thailand Champions the FAIR Concept to Respond to COVID-19 Operations Challenges

SAI Thailand utilizes the FAIR concept (flexibility, agility, information technology, and resilience) to confront the post-pandemic environment for public sector auditing.

OAG Nepal Launches Audit Management System

The Office of the Auditor General (OAG) of Nepal has launched its much-anticipated Nepal Audit Management System (NAMS), as part of an effort to strengthen the OAG. NAMS is a software that streamlines the audit process in order to accurately identify and reduce risks, thereby saving time, space, and money. This new system marks…

INTOSAI Grant Program Helps More than 50 SAIs during the Pandemic

In a major show of support, INTOSAI provided funding to Supreme Audit Institutions (SAI) to help with continuity of operations during the pandemic. Under the leadership of Dr. Hussam Alangari, Auditor General of Saudi Arabia, and Mr. Gene Dodaro, Comptroller General of the United States, the “SAI Continuity during COVID-19” grant funded the purchase of…

New Infographic from INTOSAI’s ACCC Showcases SAI Resilience and Creativity

SAIs in difficult circumstances have often demonstrated considerable creativity and resilience during the pandemic. INTOSAI’s Capacity Building Committee workstream on Auditing in Complex and Challenging Contexts (ACCC) has sought to capture some of this richness in its new infographic on Getting Connected. The document is not a classic how-to manual, but rather a…

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…

SAI Guatemala Encourages Citizens to Contribute to a Culture of Transparency

To promote a culture of ethics, probity, and transparency in public administration, the Supreme Audit Institution (SAI) of Guatemala recently released a mobile app, available for iOS and Android, which enables citizens themselves to…

EUROSAI IT Working Group Demystifies Artificial Intelligence

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…

OLACEFS Commission Enhances the Work of SAIs through Technology and Innovation

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…

SAI Myanmar Enhances IT Sector

The government of Myanmar has taken important steps toward achieving its vision of digital transformation, including developing a Digital Economy Roadmap (2019), e-Government Master Plan (2016-2020), and Framework for Economic and Social Reform (FESR) (2012-2015). The Office of the Auditor General of the Union (OAG) of Myanmar is contributing to these efforts and has…

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SAI Peru Uses IT to Optimize Oversight During Pandemic

The Supreme Audit Institution (SAI) of Peru is implementing initiatives to digitally transform and technologically innovate how it prevents and detects risks of corruption and functional misconduct. Cross-referencing massive online information with…

EUROSAI IT Working Group: Supporting the “Future Auditor”

Since its inception, the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group (ITWG) has strived to provide a platform enabling European audit institutions to exchange good IT audit practices and effectively use IT in oversight work. To achieve this, the ITWG has…

SAI Poland Hands Over EUROSAI ITWG Chairmanship to SAI Estonia

Marian Banaś, President of the Supreme Audit Office of Poland, handed over chairmanship of the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group to Janar Holm, Auditor General of the National Audit Office of Estonia, in June. The EUROSAI IT Working Group…

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…