Tag: special audit

Mozambique’s supreme audit institution (SAI) continues to operate under a hybrid model inherited from the colonial epoch, resembling the jurisdictional model. Mozambique’s Administrative Court (Tribunal Administrativo, TA) consolidates three distinct courts within a single organization, represented by its respective chambers. The First and Second Chambers are focused on Administrative, and Tax and Customs litigation, respectively. The Third Chamber performs the functions of an SAI. Despite a visible and steady process of institutional development in recent years, the main obstacle to its progress has been its hybrid structure. This configuration hinders the institution’s organizational, financial, and functional independence, the foundational basis for the effective functioning of an SAI as recognized in the 1977 Lima Declaration. Consequently, there is no fully functional SAI in Mozambique that meets the recommendations of the United Nations (UN), INTOSAI, and international best practices.

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

Following a number of current, as well as anticipated, resource overruns, the Norwegian Parliament (the Storting) requested the Office of the Auditor General of Norway (OAGN) perform a special audit on a major building project on the site of Parliament—a project both initiated and managed by the Parliament itself. The project, originally budgeted for $100 million in May 2013, consisted of three parts…