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The Professional Trajectory of the Judicial Function: A Case Study from the Federal Court of Accounts of Brazil

Since 2020, the Federal Court of Accounts of Brazil (TCU) has been structuring a policy of professional trajectories, with the aim of greater professionalization of its auditors. A professional trajectory is defined as the sequence of positions or roles occupied throughout the functional life of an auditor, encompassing qualifications, experiences, and competencies necessary to perform functions at a certain career level.

Enhancing Strategic Management Capabilities: Empowering Strategic Planning with PASAI’s Facilitation Skills Workshop

One of the Pacific Association of Supreme Audit Institutions (PASAI)’s programme activities is to ensure all member supreme audit institutions (SAIs) develop and implement their own comprehensive and realistic strategic plans. However, SAIs may lack the ability and capacity to develop their own strategic and operational plans, as well as establish frameworks to monitor and report on their performance against these plans. In February 2023, three member SAIs did not have a strategic plan, and five had strategic plans that were set to expire within the year. 

Applying Standards and Ensuring Quality Audits

After the Office of the Auditor-General (OAG) of Fiji established a Quality Assurance (QA) function in 2017, the benefits went beyond assurance that the SAI’s audit engagements complied with ISSAIs. It also enabled the SAI to implement improvements to its audit methodology and Quality Control (QC) system.

CSO Engagement a New Opportunity for Many Pacific Island SAIs: PASAI Stakeholder Engagement

Pacific Association of Supreme Audit Institutions (PASAI), delivered a workshop called Effective Stakeholder Engagement attended by staff from 10 Pacific Island public audit offices.

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.

OLACEFS Continues to Make Progress in the Area of Gender Equality and Non-Discrimination

Over the years, the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) has developed new spaces and advances in terms of Gender Equality.

OLACEFS Capacity Building Committee Launches the 2022-2024 OLACEFS Training Plan

The Capacity Building Committee (CCC) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) launched the 2022-2024 OLACEFS Training Plan, which contemplates the offer of capacity building initiatives for the three-year period. 

SAI Azerbaijan Hosts ECOSAI Governing Board and Training Committee Meetings

The Chamber of Accounts of the Republic of Azerbaijan hosted the 25th Governing Board and 20th Training Committee meetings of the Economic Cooperation Organization of Supreme Audit Institutions (ECOSAI) on December 6, 2021, in Baku. The Chamber has been a member of ECOSAI—a regional forum of the SAIs of South and Central Asia—since September 2002 and has repeatedly…

SAI Egypt Participates in Various International Events

The Accountability State Authority (ASA) of Egypt, the country’s Supreme Audit Institution (SAI), participated virtually in the 42nd meeting of the Council of Ministers of the Common Market for Eastern and Southern Africa (COMESA) on November 9, 2021. The meeting was chaired by…

AFROSAI-E Supports SAIs in Becoming Gender-Responsive Organizations

In 2020, the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E) embarked on a journey to support the region’s SAIs in their efforts to strengthen gender equality. The two main objectives of this initiative were to help SAIs become gender-responsive organizations, and to…

Peer Review Seminar Offers Valuable Knowledge, Insights

The Supreme Audit Office (SAO) of Slovakia, the Chair of the INTOSAI Capacity Building Committee’s (CBC) Subcommittee on Peer Reviews, organized a virtual seminar on “Getting Ready for Peer Review” on November 10, 2021. Nine speakers from seven SAIs and the European Court of Auditors (ECA) shared their insights into peer review procedures, as well as…

Virtual Audit Workshops Facilitate Learning, Collaboration during the Pandemic

Among the many drastic changes wrought by the COVID-19 crisis has been the sudden shift to a virtual work environment. At the start of the pandemic, some audit offices had already made significant strides toward enabling remote work, while others conducted work primarily in-person, whether to build a collaborative work culture, ensure safe handling of sensitive documents, or due to limited information technology infrastructure or other reasons. The pandemic has presented..

OLACEFS Capacity Building Committee Publishes Portfolio of Resources

The Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) Capacity Building Committee (CCC) has published a portfolio with the main products it has developed in recent years. The aim of this effort was to…

SAI Myanmar Launches Courses to Enhance Staff Proficiency

The Office of the Auditor General of the Union (OAG), Myanmar’s Supreme Audit Institution (SAI), recently launched two internal courses: a refresher course for staff officers, and a capacity-building course for senior auditors, with 109 and 58 participants, respectively. The goals of the two-month-long courses—led by five Deputy Directors and an Assistant Director—are to…

Improving the Effectiveness of Internal Audit Departments Within Public Sector Entities

Over the last five years, agencies in the Kingdom of Saudi Arabia’s public sector have undergone fundamental transformations—including restructuring, implementing governance mechanisms, and activating control requirements—aimed at improving their performance. The General Court of Audit (GCA), the country’s Supreme Audit Institution (SAI), has sought to contribute to these efforts by…

More than 800 SAI Auditors Begin an Exciting Professional Education Journey

“Education is the most powerful weapon you can use to change the world,” said Nelson Mandela. This is a maxim that the INTOSAI community has taken to heart in the development, launch, and rollout of the Professional Education for SAI Auditors Pilot (PESA-P), a first-ever pilot by, and for…

SAI Turkey Provides Training to Build Capacity of Public Entities

The Turkish Court of Audit (TCA) provides trainings not only to its own staff and international stakeholders, but also to employees of the public entities it audits, in accordance with international standards, TCA’s Strategic Plan (2019-2023), and its communication strategy. These trainings…

GAO Hosts Webinar on “Real-time Auditing”

On April 7, 2021, the U.S. Government Accountability Office (GAO) held the first in a series of free international webinars to promote knowledge sharing and address emerging issues the INTOSAI community is facing during the pandemic. More information about the webinar series can be found here. The topic of the first webinar was the challenges and lessons learned in conducting real-time audits of COVID-19 activities. The webinar featured…

OLACEFS Offers Free Online Course on Performance Audits

Access to a Massive Open Online Course (MOOC) on Performance Audit—promoted by the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) Capacity Building Committee, currently under the presidency of Brazil’s Federal Court of Accounts—was made available in October 2020. This free course provides information about…

SAO Latvia Implements New Training and Certification System for Public Auditors

The State Audit Office (SAO) of Latvia has consistently promoted professional employee growth as an integral part of its organizational development strategy and began developing a nationally recognized training and certification system for public sector auditors in 2016. The SAO continues investing in staff abilities and skills as a key component in maximizing capacity and upholding…

Algerian Court of Accounts Organizes Joint Training, Participates in Regional Events, Implements COVID-19 Procedures

As part of the “Sharaka” cooperation program with the Netherlands Court of Audit (NCA), the Algerian Court of Accounts (COA) organized two training courses in January, which included COA magistrates and auditors as well as NCA experts. At the end of the training sessions…

Egypt’s Accountability State Authority Contributes to Regional Events, Chairs COMESA Board, Participates in African Union Audit

gypt’s Accountability State Authority (ASA) participated in several virtual events, including the 16th Arab Organization of Supreme Audit Institutions (ARABOSAI) Capacity Building Committee and 15th ARABOSAI Professional and Supervisory Standards Committee meetings on May 14, 2020; and the…