Q4 2020

The Turkish Court of Accounts (TCA), which has a tradition dating back more than a thousand years, celebrated its 158th Anniversary this year with a heavy heart as the entire world lives under the shadow of the COVID-19 Pandemic. The pandemic created a “new normal” forcing Supreme Audit Institutions (SAIs) and governments alike to…

It has been with great pleasure that I have served as the President of the International Journal of Government Auditing (Journal) for nearly six years, and I positively reflect on the many accomplishments we have achieved in advancing the Journal and audit organizations around the world. As the official voice of the International Organization of Supreme Audit Institutions…

Supreme Audit Institutions (SAIs)—as independent, objective entities—play a major role in improving public financial management transparency and accountability.
SAIs also greatly contribute to the Sustainable Development Goals (SDGs) by auditing national preparedness for SDG implementation and undertaking performance audits to track…

Ms. Nancy Gathungu was sworn in as the Auditor General of the Supreme Audit Institution (SAI) of Kenya on July 17, 2020. She succeeds Mr. Edward Ouko and will serve a non-renewable 8-year term. Prior to her appointment as Auditor General, Ms. Gathungu served as SAI Kenya’s Director of Quality Assurance and as Chief Internal Auditor at…

The Supreme Audit Court of the Islamic Republic of Iran welcomes new members to the institution for the positions of Senior President, Public Prosecutor, and Director General of Public Relations and International Affairs…

It has been eight years since the establishment of the Accounts Chamber of the Republic of Tajikistan. In this short period, the Accounts Chamber has achieved many successes as the nation’s Supreme Audit Institution. As part of its Development Strategy 2019-2023…

Mr. Abdelkader Benmarouf, President of the Algerian Court of Accounts (COA), presented the COA Evaluation Report on the 2017 Financial Regulation Preliminary Draft Law to the National People’s Assembly Finance and Budget Committee on June 11, 2020. The report…

Given the current circumstances of the COVID–19 Pandemic, Kuwait was in complete lockdown from the March 12-June 30, 2020. The State Audit Bureau of Kuwait quickly adapted and has participated in numerous virtual events since the pandemic was first declared, including the…

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…

The National Audit Office of Lithuania (NAOL) will host the 4th National Conference on Sustainable Development (SIGNALS), which will be held in-person and online on November 25, 2020. Distinguished government, academia, and civil society leaders as well as prominent officials from…

The Office of the Comptroller General of the Republic of Peru officially launched the “International Observatory of Government and Supreme Audit Institution (SAI) Initiatives in Relation to COVID-19” website in August 2020. The observatory, designed to…

In July 2020, the Supreme Audit Office of the Slovak Republic (SAO SR) developed a new interactive analytical tool called the Municipalities on Map (MuMAP). The application…

ublic participation is generally defined as activities by which people’s concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion…

For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital…

Performance audits are often long and complex, and the public a diverse audience who want to know if administrators are making good use of public resources in a broad range of critical areas. These factors make producing readable reports a challenging task. However, by keeping the final product in mind and following guidelines, SAIs can…

The PSC met virtually on October 6, 2020, to discuss past accomplishments and future initiatives with an agenda that featured such topics as strategic objectives and crosscutting priorities, international standards, the network of standards liaison officers, Technical Support Function and Strategic Development Plan (SDP) progress. In his opening remarks, Bruno Dantas…

The Steering Committee of the International Organization of Supreme Audit Institutions (INTOSAI) Knowledge Sharing and Knowledge Services Committee (KSC) met on September 21, 2020. The event, which included…

The INTOSAI Supervisory Committee on Emerging Issues (SCEI) Expert Group on the Strategic Role of SAIs in Addressing Challenges Posed by the COVID-19 Pandemic hosted a webinar on “Remote Auditing: Technological Challenges and Solutions,” July 24, 2020. More than 150 delegates representing an estimated 50 SAIs…

Implementing the International Standards of Supreme Audit Institutions (ISSAIs) is a major undertaking—a lengthy process requiring clear managerial direction as well as considerable training and development. For Supreme Audit Institutions (SAIs) operating in complex and challenging contexts…

Marian Banaś, President of the Supreme Audit Office of Poland, handed over chairmanship of the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group to Janar Holm, Auditor General of the National Audit Office of Estonia, in June. The EUROSAI IT Working Group…

“Auditors build trust, help shore up government resilience and are indispensable in the fabric of good governance.” Jeffrey Schlagenhauf, Deputy Secretary-General for the Organisation for Economic Co-operation and Development (OECD), opened the OECD Auditors Alliance virtual meeting on September 23, 2020, welcoming worldwide attendees in contributing to…

The technological revolution has transformed and disrupted our lives in an incredible manner, and with ever-increasing volumes of data and related oversight processes, public audit dynamics also require substantial change. Endorsed at the XXIII International Organization of Supreme Audit Institutions (INTOSAI) Congress, the Moscow Declaration encourages Supreme Audit Institutions (SAIs) to…