Tag: integrity

The integrity and ethics standards and guidelines of supreme audit institutions (SAIs) have been provided by the International Standards of Supreme Audit Institutions (ISSAI). INTOSAI P1 on the Lima Declaration states that members and auditors of a SAI must have the qualifications and moral integrity required to carry out their duties. ISSAI 100 on Fundamental Principles of Public Sector Auditing states that SAIs need to develop and maintain procedures relevant to organizational ethics and quality control to ensure that the supreme audit institution and its auditors comply with standards, ethics and statutory provisions. Furthermore, ISSAI 130 on the Code of Ethics emphasizes the need for a SAI to implement an ethics control system that comprises specific strategies, policies, and procedures. These practical elements, such as regular ethics training, clear ethical guidelines, and a system for reporting ethical violations, are crucial to guide, manage, and control ethical behaviour, making the implementation of ethics control systems a tangible and effective process. 

As the Auditor General of Thailand, I have observed firsthand the key role that follow-up audits play in ensuring the integrity and effectiveness of government financial management. The State Audit Office of the Kingdom of Thailand (SAO) is committed to rigorous follow-up procedures that uphold our mandate under the Organic Act on State Audit B.E. 2561 (2018).

Through the proper mechanisms and implementation of integrity, transparency and accountability principles, the Corruption Eradication Commission of Indonesia, along with other oversight institutions, contribute to eradicating corruption in the public sector.

From February 11-26, 2021, SAO held its 8th International Integrity Seminar. Approximately 90 participants from SAIs in nearly 40 countries—the largest number of participants so far—attended the two-week-long knowledge-sharing event. The aim of the masterclass, which was held online due to the COVID-19 pandemic, was to foster a culture of integrity…

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote…

Combating fraudsters has long been a persistent challenge for governmental entities. While there are no precise figures, fraudulent activities drain billions of taxpayer dollars each year from vital programs. In today’s digitally-connected, information-driven world…

The International Organization of Supreme Audit Institutions (INTOSAI) Secretary General hosted two high-level meetings in February aimed at guiding the future of the INTOSAI community…

For the first time, the Office of the Comptroller General of the Republic of Peru, Peru’s Supreme Audit Institution (SAI), will carry out Anticorruption Mega Operation Control (AMOC) in prioritized areas as part of the SAI’s territorial approach in preventing, investigating, detecting and addressing acts of corruption and functional misconduct. This new anti-corruption strategy, implemented in March 2020, consists of…

Though we have made progress in addressing corruption, given the global climate where uncertainties are inherent in complex systems of governance—shifting demographics, economic changes, new and evolving risks and technological innovation—we still have work to do…

Last year, a law was enacted to strengthen Peru’s Supreme Audit Institution (SAI) and National Control System (NCS), marking a historic milestone in the fight against corruption in the Peruvian State. Since then, SAI Peru has…

A key decision of the 2017 European Organization of Supreme Audit Institutions (EUROSAI) Congress was that one-year project groups could be established by State Audit Institutions (SAIs). The State Audit Office (SAO) of Hungary took this opportunity and created…

The International Organization of Supreme Audit Institutions (INTOSAI) Self-Assessment Integrity (IntoSAINT) project group, a Capacity Building Committee (CBC) workstream chaired by Mexico’s Supreme Audit Institution (SAI), held its annual meeting in Mexico City in July. The meeting allowed IntoSAINT workstream members to discuss…

New resources are now available that Supreme Audit Institutions (SAIs) may find helpful when conducting audits using the extractive industries value chain, which describes the development process from discovery through extraction to lasting value creation for society. An important step in the value chain process is awarding contracts and licenses…

In 2016, Korea spent approximately 25 trillion won on Social Overhead Capital (SOC), which equates to roughly 15% of the central government’s budget. The SOC is defined as 46 specified infrastructure projects—roads, railroads, harbors, dams and schools. These projects, major sources of financial burdens to administrative agencies, have demonstrated, through several studies, overestimated demand forecasts and underestimated costs…