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United Nations- INTOSAI Symposium Engages Discussion on the Role of SAIs on Climate Action

Author: Toni Gillich, INTOSAI Journal Secretary, U.S. GAO  The 26th United Nations(UN)/INTOSAI Symposium 2024 took…

ClimateScanner – An Innovative Methodology For SAIs to Monitor Government Action on Climate Change

Authors: Paula Hebling Dutra, Hugo Chudyson Araújo Freire, Carlos Eduardo Lustosa da Costa, Dashiell Velasque…

News in Brief
News in Brief
Panel of External Auditors of UN Meets in Paris
December 17, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI’s inaugural General Meeting held in Paris
November 13, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI is born!
October 31, 2024
Talking about equality, inclusion, and harassment prevention in Supreme Audit Institutions:  the experience of the Brazilian Federal Court of Accounts

Institutions that begin to develop efforts on issues such as gender equality, diversity and inclusion, and prevention of harassment know that it is natural for resistance, discomfort, and questions to arise within the workforce. This is normal and legitimate, as in any organizational process involving innovation or change. 

Citizen Participation in Monitoring the Decisions of the Federal Court of Accounts: A Path to Transparency and Efficiency in Public Management

In 2023, the Federal Court of Accounts (TCU), the SAI of Brazil, issued 137 decisions containing deliberations for its jurisdictional units. These decisions generated 1,110 items subject to monitoring, including determinations and recommendations. Monitoring the implementation and impact of these deliberations is a process as important as the audits themselves, demanding a considerable effort from the SAI’s resources.

Inside INTOSAI
Inside INTOSAI
Letter from the Chair of INTOSAI: The Importance of the Role of Supreme Audit Institutions in Education
October 16, 2024
Implementation of Deliberations: Case Study of Audit at the Transport Infrastructure Agency

The Supreme Audit Institution (SAI) of Brazil, known as the Tribunal de Contas da União (TCU), is tasked with overseeing the federal entity’s accounting, financial, budgetary, operational, and asset management to ensure legality, legitimacy, and economy. The Federal Constitution of 1988 empowers the TCU to enforce compliance with the law by setting deadlines for necessary corrective measures upon detecting illegality.

Inside INTOSAI
Inside INTOSAI
Letter from the Chair of INTOSAI: The Importance of the Role of Supreme Audit Institutions as External Auditors
September 30, 2024
Inside INTOSAI
Inside INTOSAI
Letter from the Chair of INTOSAI: Public-Private Partnerships in Infrastructure
August 19, 2024
Inside INTOSAI
Inside INTOSAI
Auditing for Effective, Accountable and Inclusive Institutions for Implementing Sustainable Development Goals: Key Highlights of the INTOSAI Side event at the High-Level Political Forum
August 8, 2024
Inside INTOSAI
Inside INTOSAI
Letter from the Chair of INTOSAI – The Strategic Importance of Foresight for the Work of Supreme Audit Institutions
July 18, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI Statutes Signed in Morocco
July 4, 2024
Inside INTOSAI
Inside INTOSAI
Energy Transition in the Context of the Climate Crisis
June 19, 2024
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.

Public Prosecution Offices within Supreme Audit Institutions’ jurisdiction, their role and importance for the due process of law: A glance at the findings of a global survey

The INTOSAI-P 50 document outlines twelve principles for the jurisdictional activities of Supreme Audit Institutions (SAIs) empowered with the corresponding mandate, which allows them to rule on the liability of individuals accountable by law in case of irregularities or mismanagement.

Inside INTOSAI
Inside INTOSAI
Strengthening the Independence of Supreme Audit Institutions: A Global Commitment
May 7, 2024
Inside INTOSAI
Inside INTOSAI
ClimateScanner Global Call: Supreme Audit Institutions unite at UN headquarters to assess national climate action and tackle climate change
April 24, 2024
Inside INTOSAI
Inside INTOSAI
The Importance of ISSAI 140 for Quality Management in Government Audits  
April 16, 2024
Inside INTOSAI
Inside INTOSAI
The Role of Supreme Audit Institutions in Gender Equality
March 11, 2024
Inside INTOSAI
Inside INTOSAI
The Role of Supreme Audit Institutions in the Prevention and Mitigation of Disasters
February 21, 2024