Tag: lessons learned

The integration of artificial intelligence (AI) in the public-sector has reached a point at which Supreme Audit Institutions (SAIs) can no longer treat it as a distant or experimental matter. Emerging applications of agentic AI are beginning to reshape the work of professional knowledge services, including auditing. The pace of this development, driven both by private-sector commercial adoption and by the rapid evolution of open technical standards, makes technology relevant for public auditing today rather than at some point in the future.

In recent years, intermediate cities have emerged as critical drivers of regional development, yet evaluating their public services poses unique challenges for Supreme Audit Institutions (SAIs). To address this gap, Costa Rica’s SAI developed and implemented an innovative performance audit methodology specifically tailored to these distinct urban centers. This specialized framework advances traditional performance auditing by integrating a pragmatic assessment of public value, equity, and sustainable development within decentralized contexts.

Supreme Audit Institutions (SAIs) are crucial for good governance, accountability, and transparency. In Bhutan, the Royal Audit Authority (RAA) audits public resources, with its effectiveness critically dependent on independence amidst political, economic, or institutional pressures. This article examines SAI Bhutan’s real-world experiences, highlighting its successes in safeguarding independence and the persistent challenges it faces, drawing insights from official publications, peer reviews, and specific audit cases.

Tanzania is one of the East African countries vested with stunning landscapes, rich culture, and iconic tourist attractions. Tanzania’s economy is classified as lower-middle-income, with a Gross Domestic Product (GDP) of around $75 billion US dollars. The economy is diverse, with agriculture, mining, and tourism being key contributors.  In recent years, Tanzania has made significant strides in infrastructure development, energy production, and social services, which have collectively bolstered economic growth. Despite these advancements, the country continues to grapple with challenges related to corruption and financial crimes.  The government has intensified efforts in combating these issues, corruption remains a significant impediment to development and poverty reduction. The country’s ranking on international anti-corruption indexes reflects ongoing challenges, with Transparency International placing Tanzania at 94th out of 180 countries in its Corruption Perceptions Index (CPI) for 2023.

In response to public demand and global trends, the State Audit Office of Latvia (SAI of Latvia) has initiated the most significant transformation in its audit operations in the past two decades.

Supreme Audit Institutions (SAIs) aim to make a difference in the lives of citizens. For SAIs operating in challenging contexts, reaching this lofty aim is not always obvious. In 2018 the INTOSAI Development Initiative (IDI), African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E), and African Organisation of French-speaking Supreme Audit Institutions (CREFIAF), came up with a groundbreaking model to support SAIs operating in challenging contexts.

The International Budget Partnership (IBP) initiated the Audit Accountability Initiative to bring together supreme audit institutions (SAIs) and civil society organizations (CSOs) to strengthen government responsiveness to audit recommendations through more effective communication and engagement.