Q2 2019

Though we have made progress in addressing corruption, given the global climate where uncertainties are inherent in complex systems of governance—shifting demographics, economic changes, new and evolving risks and technological innovation—we still have work to do…

The State Audit Office of Vietnam (SAV) issued its 2019 audit plan, which will include 190 audits in the coming year. The plan, officially announced earlier this year by Vietnam’s Auditor General (AG) was developed through feedback received from the National Assembly Standing Committee, Prime Minister, Central Inspection Committee and Central Internal Affairs. The plan also incorporates…

Dr. Mari Kobayashi assumed the Presidency of Japan’s Board of Audit (BOA) on December 7, 2018. She succeeds Mr. Teruhiko Kawato, who retired from office on October 22, 2018. Prior to assuming her position as BOA President…

Ms. Goh Soon Poh was appointed Auditor General of Singapore on February 8, 2018, by the President of Singapore. She succeeds Mr. Tan Yoke Meng Willie, who retired on the same date. Prior to joining the Auditor General’s Office (AGO)…

The Supreme Audit Institutions (SAIs) of Myanmar and Norway jointly held an Environmental Audit workshop in Nay Pyi Taw, Myanmar, in February. The workshop, designed to introduce environmental auditing in line with…

The Supreme Audit Institution (SAI) of Belarus introduced a new selective inspections system at the beginning of the year. These audits, coordinated by the SAI and carried out by monitoring and oversight bodies per national law, are based on risk assessment criteria established (and ranked) by evaluating…

The Comptroller General’s Office of the Republic of Costa Rica, the nation’s Supreme Audit Institution (SAI), has undertaken actions to strengthen compliance follow-up activities—a task of great relevance aimed at improving processes that contribute to making a difference in citizens’ lives…

The Supreme Audit Court of the Islamic Republic of Iran (SAC) submitted the Annual Audit Report for Fiscal Years 2017-2018 to Parliament. Dr. Adel Azar, SAC President, presented the report’s summary during the Official General Session of the Parliament in January, where he briefed on…

Ms. Hu Zejun, CNAO Auditor General, at the XIV Asian Organization of Supreme Audit Institutions (ASOSAI) Assembly in Hanoi, Vietnam, assumed the ASOSAI General Secretariat role and responsibilities. In the coming years, Ms. Hu would like the CNAO and ASOSAI to achieve certain milestones…

To achieve positive, long-term outcomes, James-Christian Blockwood, Managing Director of the U.S. Government Accountability Office (GAO) Strategic Planning and External Liaison (SPEL) office, believes creatively and critically thinking about emerging trends and future challenges and collaborating with experts are necessary efforts…

The deprivation of Bulgaria’s valuable architectural heritage has become particularly noticeable in recent years, as many architectural sites are in ruins and hundreds more have been demolished and replaced with new buildings that do not fit into the surrounding environment. As a result…

Experts from the U. S. Government Accountability Office Center for Audit Excellence delivered a training program to State Audit Bureau (SAB) of Kuwait staff on planning and conducting performance audits. The program, held in SAB headquarters March 10-21, 2019, was based on…

The United Arab Emirates (UAE) Supreme Audit Institution (SAI) hosted the first Asian Organization of Supreme Audit Institutions (ASOSAI) meeting on using big data analysis in reviewing national Sustainable Development Goal (SDG) implementation. The event was held at SAI UAE headquarters in Abu Dhabi and included delegates from…

Last year, a law was enacted to strengthen Peru’s Supreme Audit Institution (SAI) and National Control System (NCS), marking a historic milestone in the fight against corruption in the Peruvian State. Since then, SAI Peru has…

In 2019, the Supreme Audit Office of Poland (NIK) celebrates the centenary of its establishment. As part of the celebratory events, the NIK hosted an international conference on “The Role and Challenges of the State Audit in the Modern World” where members from INTOSAI, EUROSAI and the ECA came together to share views on public auditing goals—current and future…

Supreme Audit Institution (SAI) independence can be compared to the roots of a tree—the more deeply rooted, the stronger the tree. Independence is a precondition enabling state bodies to efficiently exercise powers that provide value and benefits to the lives of citizens…

In accordance with constitutional powers and in keeping with the proposal of the Judiciary Superior Council, the President of the Republic, João Lourenço, appointed new COA judges in an official ceremony at the Presidential Palace in June 2018…

Some citizens do not contribute to the common public good. This global phenomenon, free-riding, is widespread, often manifesting itself in several forms, such as not voting in elections or evading taxes. States themselves may also be guilty of free-riding (when not paying proportional contributions to help solve international problems yet still reaping the benefits of positive outcomes). Is free-riding really detrimental to anyone…

Corruption and financial fraud are very challenging issues within the banking system that can inflict irreparable harm to a nation’s development and growth. The potential widespread and destructive effects can reduce social capital and increase poverty, social injustice and class divisions. The banking system will continue to face these issues far into the future until successful counteraction initiatives are implemented…

Preventing fraud and corruption are major challenges facing governments, particularly those of developing countries. Government inability to establish effective internal audit and financial control systems and adequately establish or resource organizations charged with identifying fraud and corruption are just some causes of fraudulent and corrupt behavior. While no system exists to entirely avert fraud and corruption…

Corruption and money laundering demoralize human development, international security and national economies. According to the World Bank and International Monetary Fund (IMF), corruption is the greatest hurdle to lifting millions of people from destitution. Money laundering invigorates corruption, as it does all profit-driven delinquencies. Corruption and money laundering are mutualistic…

In September 2015, nearly all United Nations (UN) member countries committed to the 17 Sustainable Development Goals (SDGs)—global goals created to steer policy making and development funding until 2030. Each goal is comprised of targets, and each target is further refined through one or two indicators designed to measure progress. Though global targets and indicators have been established for each goal…

It is with great sadness that the Office of the Auditor General of Canada announced the death of Michael Ferguson, Auditor General, on February 2, 2019. Mr. Ferguson was appointed Auditor General of Canada on November 28, 2011. Prior to his appointment…

Audit methodology experts from nearly 30 European Organizations of Supreme Audit Institutions (EUROSAI) SAIs gathered in Warsaw, Poland, late last year to attend the region’s inaugural Audit Methodology meeting. Some 60 delegates participated in the two-day event hosted by SAI Poland to discuss…

Air pollution knows no borders, and recent statistics show that more than 85% of the citizens in European Union (EU) cities breathe air containing harmful chemicals. This statistic prompted several SAIS from EUROSAI to join forces, and, along with the ECA…

The International Organization of Supreme Audit Institutions (INTOSAI) Subcommittee on Cooperative Audits has developed a self-instructive virtual course, “Guidelines for the Execution of Cooperative Audits,” earlier this year to address…

At the September 2018 International Organization of Supreme Audit Institutions (INTOSAI) Governing Board meeting in Moscow, General Secretariats from the INTOSAI regions provided activity updates, and many regions expressed interest in conducting cooperative audits on topics ranging from water protection and waste management to climate change. To better disseminate valuable cooperative audit experiences…

In an official a ceremony in Mexico City, the Supreme Audit Institution (SAI) of Mexico transferred the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) presidency to the SAI of Peru. During the oath-taking ceremony…

Preventing fraud and corruption are major challenges facing governments, particularly those of developing countries. Government inability to establish effective internal audit and financial control systems and adequately establish or resource organizations charged with identifying fraud and corruption are just some causes of fraudulent and corrupt behavior. While no system exists to entirely avert fraud and corruption…