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The Development of Financial Audit Approaches and Impact on Efficiency and Effectiveness 

The financial statement audit, aims to provide confidence in financial statements for users’ decisions. Financial statement auditors give an independent opinion on whether financial statements are presented in accordance with the designated framework and accurately represent an entity’s financial position and activity outcomes. As organizations have developed and grown in size, so has the complexity of their operations, which have greatly influenced financial statement audit approaches. These developments do not erase the previous methods; instead, it builds upon them to make the audit process more efficient and effective.

Leveraging A Geographic Information System (GIS) in Public Audit

Emerging technology has revolutionized the world, and has become a preferred ally for auditors, as its use can significantly help in improving the efficiency and effectiveness of their work. Governments and public sector organizations worldwide are embracing innovative technologies to modernize their auditing practices. These technologies include blockchain, artificial intelligence (AI), data analytics, etc. 

News in Brief
News in Brief
General Court of Audit of Saudi Arabia Celebrates Centennial Anniversary
December 11, 2023
News in Brief
News in Brief
Commemorating the 100th Anniversary of National Leader Heydar Aliyev: Reflections on the establishment of the Chamber of Accounts
July 27, 2023
The Accountability State Authority of Egypt Set to Host Next INCOSAI in 2025

The Accountability State Authority of Egypt, Egypt’s Supreme Audit Institution (SAI), will host the XXV…

News in Brief
News in Brief
SAI Egypt Participates in a Number of INTOSAI Meetings and Events, and Leads Key Accountability Efforts
October 27, 2022
News in Brief
News in Brief
The Algerian Court of Accounts (COA) Implements Cooperation Programs and Engages the INTOSAI Community in High-Level Regional and International Events
October 27, 2022
The Algerian Court of Accounts (COA) Implements Cooperation Programs and Engages the INTOSAI Community in High-Level Regional and International Events

The Algerian Court of Accounts (COA) has recently concluded and implemented a number of cooperation programs, further demonstrating the COA commitment to effective partnerships.

SAI Egypt Participates in a Number of INTOSAI Meetings and Events, and Leads Key Accountability Efforts

Since January 2022, the Accountability State Authority of Egypt (ASA) participated in a number of meetings and events, contributing to knowledge sharing within the INTOSAI community, as well as the broader auditing community.

SAI Egypt Participates in Various International Events

The Accountability State Authority (ASA) of Egypt, the country’s Supreme Audit Institution (SAI), participated virtually in the 42nd meeting of the Council of Ministers of the Common Market for Eastern and Southern Africa (COMESA) on November 9, 2021. The meeting was chaired by…

SAI UAE Implements Ambitious Digital Transformation Program

Anticipating that technology would transform the way governments conduct their business, the leadership of the United Arab Emirates (UAE) has aggressively promoted “e-government”—the use of information and communication technologies (ICT) to more effectively and efficiently deliver government services—for the past 20 years. This steadfast commitment to leveraging technology to improve governance has resulted in the transition from a paper-based to a digitally powered government. To stay relevant in the context of e-government, and to use technological advancements to improve the efficiency of its work, the Supreme Audit Institution (SAI) of the UAE…

SAI Egypt Participates in Various INTOSAI Events

From June through August 2021, the Accountability State Authority (ASA) of Egypt, the country’s Supreme Audit Institution (SAI), participated virtually in…

Strategic Management when All Bets Are Off

When the COVID-19 pandemic hit in March 2020, 22 Supreme Audit Institution (SAI) teams participating in INTOSAI Development Initiative’s (IDI) Strategy, Performance Measurement and Reporting (SPMR) initiative found themselves in a precarious situation. They had spent over a year assessing their performance and crafting a strategic plan, which seemed to be turned upside down in the face of…

SAI Egypt Participates in Financial Audit of the African Union and Affiliated Institutions

The Accountability State Authority of Egypt (ASA) participated from March 22 to April 23, 2021, in the financial audit of the African Union and affiliated institutions for fiscal year 2020. Egypt has been a permanent member of…

Improving the Effectiveness of Internal Audit Departments Within Public Sector Entities

Over the last five years, agencies in the Kingdom of Saudi Arabia’s public sector have undergone fundamental transformations—including restructuring, implementing governance mechanisms, and activating control requirements—aimed at improving their performance. The General Court of Audit (GCA), the country’s Supreme Audit Institution (SAI), has sought to contribute to these efforts by…

Promising Technologies for Future-proofing Public Sector Audit Work

Technological advances have impacted the work of most SAIs, and emerging technologies have the potential to further shape the ways in which SAIs contribute to good governance. SAIs are at different stages in their technological journeys, and their use of technology may be affected by…

SAI Egypt Hosts WGFACML Meeting, SDG Training Session

The Accountability State Authority (ASA) of Egypt, headed by ASA President and Working Group on Fight Against Corruption and Money Laundering (WGFACML) Chair Hesham Badawy, virtually hosted the 14th WGFACML meeting on November 24, 2020, with the participation of 24 working group member Supreme Audit Institutions (SAIs). During the meeting…

SAI Turkey Provides Training to Build Capacity of Public Entities

The Turkish Court of Audit (TCA) provides trainings not only to its own staff and international stakeholders, but also to employees of the public entities it audits, in accordance with international standards, TCA’s Strategic Plan (2019-2023), and its communication strategy. These trainings…

INTOSAI and SAI Saudi Arabia Funds Help with Continuity of Operations During Pandemic

In complementary efforts, INTOSAI and the General Court of Audit of the Kingdom of Saudi Arabia, the country’s Supreme Audit Institution (SAI), have provided funding to SAIs to help with continuity of operations during the pandemic. Under the leadership of Dr. Hussam Alangari, Auditor General of Saudi Arabia, and Mr. Gene Dodaro, Comptroller General of the United States…

Saudi Fund Supports SAI Business Continuity During COVID-19 Pandemic

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…

Algerian Court of Accounts Continues Contributions to Good Governance

A COA delegation chaired by Mr. Abdelkader Benmarouf, COA President, contributed to numerous high-level events, including the International Organization of Supreme Audit Institutions (INTOSAI) 74th Governing Board meeting and the Arab Organization of Supreme Audit Institutions 61st Executive Council meeting. The COA also contributed to the…

Supreme Audit Court of Iran Participates in WGFACML Meeting, Sustainability Training

The Supreme Audit Court (SAC) of the Islamic Republic of Iran participated in the 14th annual International Organization of Supreme Audit Institutions (INTOSAI) Working Group on the Fight Against Corruption and Money Laundering (WGFACML) meeting to exchange…