Tag: sai independence

Supreme Audit Institutions (SAIs) have a vital role for public sector accountability, integrity, and transparency. To fulfill their role and build trust between the organs of the state and society, SAIs need to be independent. 

SAI Independence may be understood as the ability of a Supreme Audit Institution to operate autonomously of the government, without undue influence and control. It is considered a fundamental condition for SAIs to effectively carry out their mandate. The INTOSAI Mexico Declaration on SAI Independence identifies eight conditions, known as the pillars of independence, as the benchmark against which the independence of an SAI can be assessed.

The SAI of Portugal (Tribunal de Contas) is currently an institution that combines both the Anglo-Saxon and the Jurisdictional models of Supreme Audit Institutions. It means that although the audit function is a main function activity of the Court, it also complimentarily has also the power to judge financial liabilities.

In the Federated States of Micronesia, the Yap State Office of the Public Auditor (OPA) is dealing with staffing challenges that are, unfortunately, not uncommon for the Pacific Island region. 

By the INTOSAI Journal and PASAI Introduction In late February to early March 2023, the…

Public sector auditing on small islands presents unique challenges, ranging from limited resources and capacity constraints, to susceptibility to national and environmental disasters, highlighting the complexity of ensuring accountability and transparency in these geographically constrained and vulnerable regions.

Over 110 delegates from AFROSAI-E’s 26 member countries, partner institutions, and key stakeholders attended its 2022 Strategic Review and 18th Governing Board meeting.

During the week of May 15th to May 19th, 2022, the XII CAROSAI Congress was organized in Aruba by the Court of Audit Aruba. The theme for the XII CAROSAI Congress, “Targeting Superior Audit Impact”, promotes accountability, transparency, and inclusiveness.

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