Bridging the Gap

Good governance depends on the efficient and transparent management of public funds. Financial audits and oversight mechanisms have become increasingly important as public trust is closely tied to financial accountability. These audits and mechanisms have two main purposes: detecting and preventing corruption and mismanagement, as well as promoting transparency and strengthening institutions to deliver tangible benefits to citizens.

INTOSAI members have a responsibility to help each other operate at the highest level possible. Consequently, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia—under the leadership of its president, Dr. Hussam Alangari—has established a Saudi Fund for SAI Improved Performance (Saudi FSIP). GCA has allocated…

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…