Tag: information technology

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…

Information Technology (IT) audits are often complex, and audit outcomes tend to result in technical reports written in technical language. As noted in International Standards of Supreme Audit Institutions (ISSAI) 5300, very few people find such lengthy and complicated documents appealing or understandable. The Supreme Audit Institution (SAI) of Argentina has…

Information Technology (IT) has significantly influenced all aspects of society and continues to open prospects to improve the efficiency and quality of decision-making and problem-solving processes. The XXIII International Congress of Supreme Audit Institutions (INCOSAI) addressed IT—its role and its ability to…

The Turkish Court of Accounts (TCA), which has been conducting Information Technology (IT) audits for more than 15 years, has recently been given a new assignment—to ensure audit efficiency for e-government projects in the public sector…

Kazakhstan’s Accounts Committee for Control over Execution of the Republican Budget, the nation’s Supreme Audit Institution (SAI), organized a seminar for the Asian Organization of Supreme Audit Institutions (ASOSAI) in Astana, Republic of Kazakhstan, earlier this year. The seminar, coordinated with support from Japan’s Board of Audit…

With the spread of Information Technology (IT) in government activities, Supreme Audit Institutions (SAIs) have been increasingly implementing Computer Assisted Auditing Techniques (CAATs). Among the CAATs, Geographic Information System (GIS), which can depict, overlay and analyze geospatial information based on location, can be of value for every step of audit. The GIS can efficiently depict and analyze attribute data, as well as…

This paper presents an alternative model for auditing public works through intensive use of Information Technology (IT). The model is based on the use of Geographic Information Systems (GIS) for collecting, processing and analyzing data; producing tables, graphs and thematic maps; allowing remote monitoring of a large number of constructions; and providing a quick overview of the audited area…