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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
Inside INTOSAI
Inside INTOSAI
What is the role of Supreme Audit Institutions in relation to immigrants, refugees, and stateless people?
January 8, 2024
Evaluation of Information Quality From the User’s Perspective

This article presents a methodology to assess the effective transparency of information published on public entities’ portals. It considers not only the mere availability of information but also quality requirements of information, such as timeliness, completeness, conciseness, accuracy, clarity, reliability, accessibility, and relevance.

Assessment of the Maturity and Impact of Tax Incentives for Regional Development: Application of the Control Framework for Public Policies and Impact Assessments

In 2022, the Brazilian Court of Audit (TCU) and the Comptroller General of the Union audited the Automotive Regional Development Policies (PADR) of the Brazilian government. These policies, created in the late 1990s, granted tax credits to automobile manufacturers that established factories in less developed regions of Brazil. 

A New Handbook Highlights Ways External Audits Can Strengthen Budget Credibility

Recognizing the significance of budget credibility and the demand for further research and practical guidance on this critical topic, over the last two years Supreme Audit Institutions (SAIs) have collaborated with the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) and the International Budget Partnership (IBP) to develop a handbook for auditors on how their work can contribute to improving budget credibility. The output of this far-reaching effort has been published recently in Strengthening Budget Credibility Through External Audits: A Handbook for Auditors. 

Inside INTOSAI
Inside INTOSAI
The Supreme Audit Institutions in the Fight against the Climate Crisis: ClimateScanner, a Global Initiative of INTOSAI
November 28, 2023
Evolution and Applications of Artificial Intelligence in SAIs

Over time, many definitions have been given to the term Artificial Intelligence (AI), and the association of the term with others, such as machine learning and deep learning, has resulted in difficulties for a better understanding of the topic.

Inside INTOSAI
Letter from chair of intosai
Inside INTOSAI
The Role of Supreme Audit Institutions in Auditing Policies to Combat Hunger and Poverty
October 16, 2023
Inside INTOSAI
IDI Board
Inside INTOSAI
The INTOSAI Development Initiative Welcomes Four New Board Members
October 4, 2023
Inside INTOSAI
Letter from chair of intosai
Inside INTOSAI
Letter from the Chair of INTOSAI
October 2, 2023
Inside INTOSAI
Inside INTOSAI
INTOSAI Survey to Map SAIs Capacity on Climate Change
August 21, 2023
News in Brief
Minister Bruno Dantas
News in Brief
President Bruno Dantas signs a directive to promote gender equity in the TCU
August 4, 2023
News in Brief
News in Brief
SAI Brazil approves internal guidelines on citizen participation
July 26, 2023