Tag: Feature Articles

Filter By:
Sort By:
SDG Audit Results Framework

The new Sustainable Development Goals (SDGs) were negotiated as a result of a global commitment made at Rio+20 to be implemented from 2016 until 2030. The SDGs will be at the center of the post-2015 development agenda. The goals will pose many challenges for national development strategies of all countries, with important implications for…

Applying Lessons Learned to Increase Integrity, Transparency

In 2016, Korea spent approximately 25 trillion won on Social Overhead Capital (SOC), which equates to roughly 15% of the central government’s budget. The SOC is defined as 46 specified infrastructure projects—roads, railroads, harbors, dams and schools. These projects, major sources of financial burdens to administrative agencies, have demonstrated, through several studies, overestimated demand forecasts and underestimated costs…

Capitalizing on Standards, Knowledge Sharing to Audit Disaster Recovery Efforts

In 2016, a 7.8 magnitude earthquake rocked the Ecuadorian coast, constituting one of the most catastrophic tragedies in the history of the country. The quake left 663 people dead, 6,274 injured, 80,000 people displaced, great damage to infrastructure and more than 2,300 aftershocks in the following months. Consequently, reparation measures cost approximately 3,344 USD million, challenging the…

Exploring New Ways to Audit Training, Build Capacity, Address Sustainability

Capacity building is critical for all dynamic organizations, both public and private. Training, an essential tool to systematically build capacity, also helps achieve desired organizational objectives. Public sector training programs are generally funded through national budgetary allocations and tend to be subject to audit by Supreme Audit Institutions (SAIs), the nature of which is determined by…

Transforming the World Through Sustainability Efforts

Supreme Audit Institutions (SAIs) have served citizens by ensuring accountable use of public resources for national development. Irrespective of borders, across the International Organization of Supreme Audit Institutions (INTOSAI) community, members are collaborating with international peers and counterparts to ensure value-based delivery of services to citizens. This proven conviction in SAI capabilities is exemplified by…

The Impact of Performance Auditing: A Practice Friendly Review

The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to…

Using Innovative Tools, Techniques in Local Government Auditing

Supreme Audit Institutions (SAIs) are constantly looking for ways to strengthen audit capacity and effectively disseminate audit results to stakeholders. What steps can SAIs take to increase added value of audits and decrease risks of bad governance? Some solutions include…

Addressing Cybersecurity: UK NAO Efforts to Tackle Increasing Challenges

Addressing cybersecurity challenges is a clear priority for the United Kingdom (UK) government. In the 2010 National Security Strategy, cyber was classified as a “tier 1 threat”—the government considered cybersecurity equally as threatening as a conventional military attack or a…

Restructuring to Improve Capacity, Ensure Quality

Germany’s Supreme Audit Institution (SAI), also known as the Bundesrechnungshof, implemented a major restructuring project from 2015-2016 that fundamentally reformed its organizational structure and strengthened practices and procedures leading to…

Materiality: At the Heart of Auditing

Why should Supreme Audit Institutions (SAIs) report matters to their legislatures? Why some issues but not others? For whom are these issues important? These questions trouble SAIs globally—in daily operations, as well as in audit prioritization. Yet, literature and discussions…

Engaging Citizens in SDG Monitoring Through Available, Accessible Data

At the 2017 Young EUROSAI (YES!) Conference held in Tallinn, Estonia, “Citizen Participation in Data Collection for Measuring Sustainable Development Goals (SDGs),” represented a central theme. In a workshop moderated by the Netherlands Court of Audit (NCA) and the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI)…

SAI Costa Rica, IDI Assess “Bridge to Development”

The SAI of Costa Rica, in coordination with the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI), executed a performance audit in 2016 to analyze the effectiveness and efficiency of “Bridge to Development (BTD),” a national strategy designed to care for families in extreme poverty. With the increased emphasis on auditing the implementation of Sustainable Development Goals (SDGs)…

Czech Republic SAO Supports SDG Audits

The SAO of the Czech Republic (Czech SAO) has maintained a long-term focus on the environment and its importance for sustainability. In this endeavor, the Czech SAO is an active member of the Working Group on Environmental Auditing (WGEA) for both the International Organization of Supreme Audit Institutions (INTOSAI) and the European Organization of Supreme Audit Institutions (EUROSAI). Under the umbrella of the INTOSAI WGEA…

SAI Vietnam Capitalizes on International Auditing Standards

In the context of Vietnam’s rising economy, along with strong regional and global economic integration, healthy, transparent and sustainable public finance holds extremely important implications. The State Audit Office of Vietnam’s (SAV) role in monitoring and supervising the use and management of public finance and assets became an urgent and inevitable societal requirement. Through the adaptation of international auditing standards…

The System-Oriented Approach to Performance Auditing: An Underrated Option

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to…

Preparing Supreme Audit Institutions for the Sustainable Development Goals

Supreme Audit Institutions (SAIs) are invaluable in implementing the Sustainable Development Goals (SDGs), a set of 17 global goals with 169 targets to be accomplished by 2030. The United Nations (UN) believes SAIs are essential in promoting and fostering…

SAIs and Climate Change Adaptation

Climate change is considered, by many, to be a complex, crosscutting issue that poses risks to several environmental and economic systems. According to the National Research Council of the United States, although exact details cannot be predicted with certainty, there is a clear scientific understanding that climate change presents serious consequences to human society and many of the physical and ecological systems upon which it depends…

Environmental Performance Auditing in Australia, Canada, India

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues…

New Code of Ethics Adopted

A new Code of Ethics was adopted at the XXII INCOSAI in Abu Dhabi. The new Code responds to needs of the current public auditing environment. Ethical behavior is of key importance to Supreme Audit Institutions (SAIs) in establishing a positive reputation and building trust with stakeholders. A code of ethics provides SAIs (and staff) a set of values and principles…

Using GIS to Monitor Public Works

This paper presents an alternative model for auditing public works through intensive use of Information Technology (IT). The model is based on the use of Geographic Information Systems (GIS) for collecting, processing and analyzing data; producing tables, graphs and thematic maps; allowing remote monitoring of a large number of constructions; and providing a quick overview of the audited area…

Recruiting Heads of Supreme Audit Institutions

The INTOSAI México Declaration on Supreme Audit Institution (SAI) Independence established the principle that SAI heads and members of collegial institutions should be appointed by a process that ensures independence from the executive. Yet, little is written within the SAI community on what constitutes an appropriate process for recruiting and appointing new heads…

SAIs a Necessity in Turbulent Times

Throughout the global financial crisis over the past few years, social and political instability has amplified the level of uncertainty associated with socio-economic processes. This uncertainty has led to a severe negative impact, particularly on emerging and transitioning nations, including Tajikistan. Tajikistan’s economy, like that of many developing countries, remains vulnerable to international financial and economic changes…