Tag: strategic review

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Applying Strategic Foresight in Performance Audit: Case Study of Audit of Energy Transition in Indonesia

Future uncertainty, driven by factors such as climate change, technological advancements, and global dynamics, poses challenges that require organizations and governments to adopt more flexible, adaptive, and resilient approaches to planning. SAIs play a crucial role in addressing climate change and future uncertainty by providing insights into the effectiveness of climate-related initiatives and fostering greater accountability and transparency. Strategic foresight in auditing is essential for anticipating and preparing for future uncertainties, enabling organizations to navigate risks and opportunities proactively. Applying a six-step foresight framework in auditing the energy transition, particularly in the electricity sector, allows auditors to evaluate progress, identify gaps, and provide recommendations for more sustainable and resilient energy policies. By integrating strategic foresight into auditing practices, organizations can better prepare for the complexities of a rapidly changing world and build resilience against future uncertainties.

The Role of Supreme Audit Institutions in a Changing World

As Auditor General, I have had the privilege of overseeing our national audit office during a period of change and significant challenges. As I reflect on my seven years in office, there are several key themes and lessons learned that I find to be essential for the ongoing development and effectiveness of Supreme Audit Institutions (SAIs) globally.

AFROSAI-E Engages Member Countries and Key Stakeholders at the 2022 Strategic Review & 18th Governing Board Meeting

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.