Bridging the Gap

The Turkish Court of Accounts (TCA), which has been conducting Information Technology (IT) audits for more than 15 years, has recently been given a new assignment—to ensure audit efficiency for e-government projects in the public sector…

The French Cour des Comptes, created in 1807 under Napoleon, is one of France’s oldest institutions. It acquired its authority through jurisdictional control of public accountants’ accounts, its primary mission. This type of control was subsequently adopted by other French-speaking, Portuguese-speaking and Spanish-speaking countries. In Madagascar, the Cour des Comptes is facing challenges with a complex issue linked to jurisdictional control. This article aims to elicit questions and reactions to this situation, in order to highlight the importance of the challenge of jurisdictional control of the Malagasy Cour des Comptes, while shedding light on its raison d’être, in promoting the sound management of public funds.

The INTOSAI Working Group on Environmental Auditing (WGEA) has observed an increasing diversity in audits on climate action. In addition to climate change mitigation, Supreme Audit Institutions (SAI) are increasingly auditing climate change adaptation and social aspects. At the same time, developing country SAIs are becoming more engaged. The latest INTOSAI WGEA survey shows that SAIs’ interest in environmental audits and auditing climate action continues to grow.