Tag: Netherlands

Many Supreme Audit Institutions (SAIs) have in recent decades adopted performance auditing as one of their main tasks. Performance audits extend a SAI’s role from main public auditor to judge, jury and even management consultant. INTOSAI has promoted performance auditing as a method to establish the economy, effectiveness and efficiency of government policy (‘the 3Es’) and a means to strengthen government accountability and transparency. 

Algorithms can make government operations opaque, or a “black box.” With limited guidelines available, how can SAIs assess whether governments are using algorithms in a responsible and lawful manner? With its January 2021 report “Understanding Algorithms,” the Netherlands Court of Audit (NCA)…

When the beginning of the COVID-19 pandemic hit in early 2020, the Netherlands Court of Audit (NCA) was working on a five-year “Sharaka” cooperative program with seven partner Supreme Audit Institutions (SAIs) from Algeria, Iraq, Jordan, Morocco, Palestine, Sudan and Tunisia. Sharaka means partnership in Arabic, and the program aspires to…