Tag: ASOSAI

The first Young ASOSAI Excellence Program was held in Nanjing and Shanghai, China from September 22nd to 26th, 2025. More than 90 young auditors from 42 SAIs attended the program. 

The term “Supreme Audit Institution (SAI) independence” is defined as the ability to accomplish tasks objectively and effectively and to be protected against outside influence. Such independence, or a necessary degree of independence, shall be laid down in the Constitution, details may be set out in legislation, and an independence audit mandate shall be guaranteed (Lima Declaration 1977). Organizational independence refers to financial, managerial, and administrative autonomy (The Mexico Declaration, 2007). It is achieved through the application of key principles, various means, and safeguards that promote accountability and ensure transparency.

The independence of Supreme Audit Institutions (SAIs) is an essential element to ensure the effectiveness of auditing. It ensures that audit results are objective, credible, and free from external influence. Independence reinforces public confidence in the audit process and strengthens accountability mechanisms in government. Although, when auditing sensitive government entities, such as national security agencies, SAI independence can encounter significant challenges.

Independence is not merely a theoretical principle in the governance of state financial audit institutions, but rather an absolute requirement for the realization of credible public accountability. Independence is the primary foundation of INTOSAI-P10. INTOSAI-P10 emphasizes that the Indonesian Audit Board can only be objective and effective if it is independent from the audited entity and protected from external influences. Public trust is the greatest asset for any state institution. This trust is born from one fundamental key: independence, namely the freedom to work objectively, honestly, and free from pressure from any party. The independence of the BPK is the primary foundation for audit results to be recognized, trusted, and have a real impact on improving state financial governance. 

Supreme Audit Institutions (SAIs) are pivotal in safeguarding public resources, ensuring that governments are held accountable and fostering transparency in the management of public funds. A key to fulfilling this role is their independence from undue external influence, which allows them to perform audits with objectivity and credibility. As emphasized by INTOSAI’s guidance, SAIs operate most effectively when shielded from interference, allowing them to properly strategize, acquire necessary information, and report findings without restrictions (INTOSAI, 2019). Political influence, budgetary constraints, and limited access to records can undermine audit quality and public trust. This article examines how the General Court of Audit (GCA) of Saudi Arabia has successfully navigated challenges to its independence through robust legal frameworks and disciplined execution, offering practical insights that other SAIs can adopt to reinforce independence and thereby enhance governance and public confidence.

Supreme Audit Institutions (SAIs) are crucial for good governance, accountability, and transparency. In Bhutan, the Royal Audit Authority (RAA) audits public resources, with its effectiveness critically dependent on independence amidst political, economic, or institutional pressures. This article examines SAI Bhutan’s real-world experiences, highlighting its successes in safeguarding independence and the persistent challenges it faces, drawing insights from official publications, peer reviews, and specific audit cases.

This paper examines the integration of performance audit perspectives into financial audits on the Audit Board of the Republic of Indonesia’s (BPK) by using the Financial Audit with Performance Audit Perspective (FAPA) framework. This paper demonstrates how FAPA approach, documented through Long-Form Audit Reports, enhances audit impact by evaluating both financial accuracy and operational effectiveness. Despite challenges in methodological alignment, stakeholder management, timing, and coordination, we present a structured workflow model for effective implementation of the FAPA framework. The paper advocates for further integration of sustainability and foresight elements to promote long-term value creation in public financial management, better meeting evolving stakeholder expectations and supporting Sustainable Development Goals.

Infrastructure is a fundamental part of economic growth, contributing to approximately 14% of the global gross domestic product (GDP). The lack of robust infrastructure can have wide-ranging consequences, affecting societal risks such as societal polarization, health and well-being, inequality and lack of economic opportunity or unemployment. The Word Economic Forum (WEF) stated that insufficient public infrastructure ranks among the top 20 global risks. Given its significance, leveraging infrastructure is essential for fostering economic development. 

In China, water security is considered a critical aspect of infrastructure, focusing on optimizing the water resource distribution system and improving the flood control and disaster mitigation system. In 2022, to accelerate the construction of a national water network and build a modern, high-quality water infrastructure network, and to comprehensively address issues of water resources, water ecology, water environment, and water disasters, the Chinese government issued the “National Water Network Construction Planning Outline” (hereinafter referred to as the “Water Network Plan”). In 2023, the National Audit Office of China carried out a special audit on construction and operation of major water diversion projects, aiming to assist in building a safe and resilient modern water network. The audit focused on revealing prominent problems in the construction and operation of major water diversion projects and finding out the systemic barriers, mechanistic defects, and institutional loopholes behind these issues. This article, based on relevant planning and constructions of the national water network, studies key areas that audits should focus on, and discusses experiences, practices of audit, and shares typical cases for reference.

Waste, often regarded as the byproduct of industrialization and urbanization, has become one of the most critical global issues, with municipal waste generated worldwide exceeding two billion tons each year. This number will continue to rise due to increased human activity throughout the entire lifecycle of non-municipal waste as well, including that from agriculture, construction, industry, and healthcare. 

The Sustainable Development Goals (SDGs) Report 2024 indicates that only 17% of the SDG targets remain on track as planned. The COVID-19 pandemic, global conflicts, and climate change have profoundly and significantly impacted progress towards meeting the SDGs.

Future uncertainty, driven by factors such as climate change, technological advancements, and global dynamics, poses challenges that require organizations and governments to adopt more flexible, adaptive, and resilient approaches to planning. SAIs play a crucial role in addressing climate change and future uncertainty by providing insights into the effectiveness of climate-related initiatives and fostering greater accountability and transparency. Strategic foresight in auditing is essential for anticipating and preparing for future uncertainties, enabling organizations to navigate risks and opportunities proactively. Applying a six-step foresight framework in auditing the energy transition, particularly in the electricity sector, allows auditors to evaluate progress, identify gaps, and provide recommendations for more sustainable and resilient energy policies. By integrating strategic foresight into auditing practices, organizations can better prepare for the complexities of a rapidly changing world and build resilience against future uncertainties.

From an aerial view, the Maldives appears as a dazzling pearl necklace, with its scattered islands forming intricate atolls in the Indian Ocean. Yet, the true heart of our nation lies beneath the surface—our extensive and vital reef system. Spanning 4,513 square kilometers, these reefs are the seventh largest globally, sustaining a diverse ecosystem of over 1,200 marine species. For our small island nation, these pristine waters, vibrant marine life, and sandy beaches are not just natural treasures but the backbone of our economy. Furthermore, our reefs act as crucial barriers, protecting our low-lying islands—80% of which are less than one meter above sea level—from the ocean’s relentless forces. 

The integrity and ethics standards and guidelines of supreme audit institutions (SAIs) have been provided by the International Standards of Supreme Audit Institutions (ISSAI). INTOSAI P1 on the Lima Declaration states that members and auditors of a SAI must have the qualifications and moral integrity required to carry out their duties. ISSAI 100 on Fundamental Principles of Public Sector Auditing states that SAIs need to develop and maintain procedures relevant to organizational ethics and quality control to ensure that the supreme audit institution and its auditors comply with standards, ethics and statutory provisions. Furthermore, ISSAI 130 on the Code of Ethics emphasizes the need for a SAI to implement an ethics control system that comprises specific strategies, policies, and procedures. These practical elements, such as regular ethics training, clear ethical guidelines, and a system for reporting ethical violations, are crucial to guide, manage, and control ethical behaviour, making the implementation of ethics control systems a tangible and effective process.