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Auditing Efficient and Safe Environments for Remote Work in the Public Sector in Georgia with IT Governance

Creating an effective and safe environment for remote work in the public sector requires clear policies, careful planning, technology and infrastructure, data security, performance measurement, and focus on productivity of employees, and public sector auditing organizations have a role to play in ensuring this environment.

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…

BPK Big Data Analytics (BIDICS): From a Question that has No Answer

Big Data Analytics (BDA) has increased significantly in recent years. BDA is frequently used to represent immense amounts of data, so users can analyze it more efficiently and make judgements in audit process (Saggi and Jain 2018). Consequently, the worldwide auditing community has formed to mobilize the use of BDA in auditing (Appelbaum, Kogan, and Vasarhelyi 2017). 

Data Science as a Catalyst for Audit Transformation

In the context of information society, digital transformation has led to an exponential growth in the production and storage of data, giving birth to what is known as data science, to address the need for new tools capable of smartly processing great volumes of data and transforming them into actionable information for decision-making in multiple environments.

SAI Albania Audit 5G Implementation

Albania is in a favorable geographic position to serve as a trade hub, tourist destination, and provider of financial and other services. The enhanced use of technology in manufacturing, infrastructure, and communications could give the country a competitive advantage in these fields. 

Leveraging AI in Performance Auditing: A Feasibility Study for the State Audit Office of Thailand

The State Audit Office (SAO) of Thailand has embarked on a journey of digital transformation. The objective is to leverage AI to enhance audit performance and foster a data-driven culture within the organization. This initiative is in line with their audit policy, which emphasizes the importance of using advanced technologies in audit processes. This article focuses on the feasibility of incorporating the advanced language model, as generative AI like ChatGPT, in SAO’s performance audit.

Evolution and Applications of Artificial Intelligence in SAIs

Over time, many definitions have been given to the term Artificial Intelligence (AI), and the association of the term with others, such as machine learning and deep learning, has resulted in difficulties for a better understanding of the topic.

Machine Learning Application for SAIs

Supreme Audit Institutions (SAIs) are the cornerstone of maintaining accountability, transparency and effectiveness in the public sector, particularly in government operations. However, as technology evolves at breakneck speed, it is imperative that SAIs embrace cutting-edge data technologies, such as Machine Learning (ML), to revolutionize their auditing processes. With ML, SAIs can enhance efficiency, accuracy and effectiveness, providing a more comprehensive, data-driven analysis of government operations, thus ensuring the highest standards of accountability and trust.

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.  

Addressing the Lack of Access, Infrastructure, and Teacher Trainings for Distance Learning in General Education after COVID-19: Recommendations from SAI Georgia

The State Audit Office of Georgia (SAOG) recognized a need for the performance audit of distance learning during the COVID-19 pandemic, and developed related audit findings and recommendations to overcome challenges.