Bridging the Gap

The development of the Sustainable Development Goals (SDGs), in my view, is a reflection of the proclivity of the human spirit to forge towards the betterment of the human race. I am an early supporter of the SDGs—embracing the targets’ ambitiousness, as well as the all-inclusive approach and framework surrounding…

Professional skepticism is a key element in high-quality audits, as it ensures auditor judgments are less clouded by personal biases. According to audit standards, professional skepticism involves having a questioning mind and critically assessing audit evidence. However…

The International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) recently launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program geared toward enabling the growth of young leaders and spurring them to contribute toward SAI development through specific initiatives. As part of the SYL program…