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The Use of Artificial Intelligence (AI) in the Execution of Audits

In the light of the world’s developments in information technology, the term Artificial Intelligence (AI) has been traded in discussions often in recent times. It is considered a modern field that attracts the attention of all societies, which is constantly evolving, and it is expected to play a crucial role in humanity’s future. Utilizing AI systems and modern information technology is key for the future of data processing in auditing to complete the audit work efficiently and effectively.

Algerian Court of Accounts Contributes to Regional and International Events

On March 17, 2021, Mr. Abdelkader Benmarouf, President of the Algerian Court of Accounts (COA), chaired a meeting of the African Union Board of External Auditors held by videoconference. During the meeting…

Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

Accounts Chamber of Tajikistan Opens New Library to Commemorate Ninth Anniversary

The Accounts Chamber of the Republic of Tajikistan opened a new library on December 19, 2020, to commemorate its 9th Anniversary. The library currently contains 3,700 books in three languages on such topics as…