Tag: ASOSAI

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. 

In the dynamic landscape of public sector management, the pursuit of enhanced accountability, efficiency, and transparency is never-ending. Traditional metrics and oversight mechanisms, while foundational, often fall short in capturing the continued progress of implementing audit recommendations. 

The successful implementation of audit recommendations serves as a key indicator of the effectiveness and efficiency of audit activities. Therefore, monitoring and inspecting the implementation of audit recommendations play a critical role in evaluating the quality, effectiveness of audit activities and impact on the management and use of public finances and assets. This process not only demonstrates the level of agreement from audited entities but also identifies reasons for any unimplemented audit recommendations.

The National Audit Office of China (CNAO) places equal importance on both revealing problems in audit and correcting problems identified. Through in-depth research-based auditing, proactive efforts have been made to heighten the effectiveness of follow-up audit featuring clarified implementation responsibilities, operational workflows, and value added outcomes.

As the Auditor General of Thailand, I have observed firsthand the key role that follow-up audits play in ensuring the integrity and effectiveness of government financial management. The State Audit Office of the Kingdom of Thailand (SAO) is committed to rigorous follow-up procedures that uphold our mandate under the Organic Act on State Audit B.E. 2561 (2018).

The 7th Forum of Jurisdictional Supreme Audit Institutions (SAIs), held in Bangkok on 16-17 October 2023, was inaugurated with an opening ceremony that featured a series of distinguished speakers, underscoring the global significance and collaborative spirit of the event. General Chanathap Indamra, the President of the State Audit Commission of Thailand and Chairman of the ASOSAI, extended a warm welcome to participants, setting a tone of camaraderie and shared purpose for the proceedings. Mr. Jean Yves Bertucci, the President of the Chamber of Litigation of the French Court of Accounts, contributed his insights, further enriching the dialogue with perspectives from Forum of Jurisdictional SAIs.

The concept of this article, “Duties and Powers of the State Audit Commission of Thailand to Order an Administrative Penalty” was inspired by reflections upon a similar French model. Professor Dr. Orapin Phonsuwan Sabyeroop wrote an article titled “Control of Budget Enforcement and Fiscal Administration by Judicial Bodies in the French Public Finance System” after completing her Ph.D. at the University of Paris II. Thailand adopted this concept, but adjusted it to fit the country’s context at the time. Due to the inability to establish a court quickly and timely, Thailand initially adopted the model of a board, or the Board of Audit, to enforce these principles before developing a court system similar to France’s in the future. 

The COVID-19 pandemic has brought about unprecedented challenges, one of which is the imposition of physical activity restrictions to curb the spread of the virus (Abouk & Heydari, 2021). These restrictions have significantly altered the way the Audit Board of the Republic of Indonesia (BPK), carries out its auditing processes. In response to these restrictions, organizations and institutions have been forced to adapt and find innovative ways to continue their operations efficiently.

As the largest archipelagic nation in the world, with a length of approximately one-eighth of the Earth’s circumference, Indonesia’s smaller islands boast rich cultural diversity, economic intricacies, and unique environmental contexts. This article delves into the complexities auditors face when undertaking audit tasks on these diminutive, yet economically significant islands. From grappling with limited infrastructure and navigating the geographical remoteness to understanding the economic intricacies of industries that shape these islands, auditors are confronted with a tapestry of challenges that demand a tailored and astute auditing approach.

Being one of the earth’s largest archipelagos, Indonesia’s territory consists largely of bodies of water, with coastal cities scattered across 17.000 islands. However, many of those islands might just disappear in the coming years. As early as 2005, Indonesia’s Marine and Fisheries Research Agency (KKP) reported that 24 islands the size of a football field had sunk.  The National Research and Innovation Agency (BRIN) has also shown that land subsidence in the coastline of Indonesia’s main island is happening at an unprecedented rate, ranging from 2 cm/year to an alarming 11 cm/year in certain parts, including its capital city and economic center, Jakarta. BRIN has forecasted as many as 115 islands will have sunk by the year 2100, 92 of which are caused by the rising sea levels. With most of its infrastructure located along the coastline, Indonesia suffers a higher risk of loss and damage. Thus, staying afloat has become one of our main concerns.

Climate change is one of the prevalent environmental issues that the world is facing nowadays. It is one of the greatest challenges faced by humanity, as it affects every country and has devastating effects on communities and individuals. Climate change is a significant shift on temperature, precipitation, and climate that leads to increasing sea level, warmer temperature, flood and also gradual changes on species and other organism habitat.

In the aftermath of the global pandemic, operational, financial, and strategic landscapes within audited entities have dramatically transformed. This shift necessitates Supreme Audit Institutions (SAIs) to revise their auditing methodologies and face novel challenges as they seek to assess the pandemic’s impact on audited agencies effectively.

In the digital era, the one of the main challenges of public sector auditing is responding to digital disruption. Hence, several Supreme Audit Institutions (SAIs) have attempted to move from a traditional to a modern approach, which is steered by digital technology.

Big Data Analytics (BDA) has increased significantly in recent years. BDA is frequently used to represent immense amounts of data, so users can analyze it more efficiently and make judgements in audit process (Saggi and Jain 2018). Consequently, the worldwide auditing community has formed to mobilize the use of BDA in auditing (Appelbaum, Kogan, and Vasarhelyi 2017).