Tag: Spring 2021

Two revised INTOSAI pronouncements are available at issai.org for audits of financial statements: ISSAI 200 – Financial Audit Principles, and ISSAI 2000 – Application of the Financial Audit Standards. ISSAI 200 provides the key principles for the audit of financial statements or other forms of presentation of financial information. It complements the…

Over the past year, the Working Group on Financial Modernization and Regulatory Reform (WGFMRR) has focused primarily on the impact of the COVID-19 pandemic on the financial sector, governments’ responses to the crisis, and audit work assessing economic recovery efforts. The INTOSAI Governing Board established the working group in 2012 to enhance…

With the pandemic ongoing, the INTOSAI Working Group on Environmental Auditing (WGEA) held its 20th Assembly in January 2021 as a virtual event. The assembly’s main theme was “circular economy,” which encourages more sustainable consumption and production, and the more efficient use of resources. “We believe that the concept of circular economy will help us…

The New Zealand Office of the Controller and Auditor-General is delighted to announce that it will host the 23rd PASAI Congress from June 22-24, 2021. The theme for this year’s Congress is “Impact Through Leadership.” SAI New Zealand and the PASAI Secretariat look forward to…

Access to a Massive Open Online Course (MOOC) on Performance Audit—promoted by the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) Capacity Building Committee, currently under the presidency of Brazil’s Federal Court of Accounts—was made available in October 2020. This free course provides information about…

In a post-conflict Somalia, strong Auditor General leadership and peer-to-peer cooperation with international partners have been key to improving the performance of the country’s SAI. In the span of about three years, the Office of the Auditor General of the Federal Republic of Somalia (OAGS) has transformed itself into an organization that…

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)…