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Inside INTOSAI
Inside INTOSAI
GUID 5101 on Information Systems Security Audit Seeks Comments on Exposure Draft by 3 June 2024
May 2, 2024
News in Brief
News in Brief
Enhancing Public Relations at the Board of Audit of Japan
May 1, 2024
Digital By Default: A Concept of Creating Digital Culture in the Audit Board of the Republic of Indonesia

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.

Unveiling Challenges: Auditing Small Islands in the Indonesian Archipelago

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.

Staying Afloat—Sinking Cities and How SAIs Can Contribute to Mitigating Sea Level Rise and Climate Change

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.

Audit On Adaptation Action of Climate Change in Small Islands

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.

Supreme Audit Institutions in the Wake of the Pandemic: Addressing Methodologies and Challenges in a New Era

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.

News in Brief
News in Brief
The Role of SAIs in Implementing SDGs: SAI Azerbaijan’s Perspective and Progress
November 13, 2023
Supreme Audit Institutions and Applying the Value Creation Concept for Taxpayers in a Digital Era

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.

BPK Big Data Analytics (BIDICS): From a Question that has No Answer

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). 

Inside INTOSAI
ASOSAI GB Meeting 2023
Inside INTOSAI
Key Elections Held For 2028 INCOSAI Host and INTOSAI Chair and 2027 ASOSAI Assembly Host
October 10, 2023
Board of Audit and Inspection of Korea (BAI) Audit Request System and its Implications for Public Participation

By operating the Audit Request System, BAI also strives to satisfy the need of citizens by rapidly resolving matters that disrupt the lives of the public.

SAI Nepal Perspectives on Civil Society Participation in Performance Audits

The Office of the Auditor General of Nepal (OAGN) approved the Citizen Participation Audit (CPA) procedure in 2016. This procedure incorporates civil society partners into the audit process to provide primary sources of data or sector specific information and expertise.

News in Brief
News in Brief
Mongolian National Audit Office Launches a New E-learning System
October 27, 2022
News in Brief
News in Brief
SAI Thailand Champions the FAIR Concept to Respond to COVID-19 Operations Challenges
October 27, 2022
Mechanisms to Enhance Community Involvement in Public Sector Audits: Evidence from SAI of Indonesia

BPK enhances the role of the community in public sector audits through three public information services, implemented by the PPID.

Citizen Participation in Corruption Eradication From An Audit Perspective

Through the proper mechanisms and implementation of integrity, transparency and accountability principles, the Corruption Eradication Commission of Indonesia, along with other oversight institutions, contribute to eradicating corruption in the public sector.

SAI Thailand Champions the FAIR Concept to Respond to COVID-19 Operations Challenges

SAI Thailand utilizes the FAIR concept (flexibility, agility, information technology, and resilience) to confront the post-pandemic environment for public sector auditing.

The Uzbekistan Chamber Accounts Launches a “State Audit” E-Platform

The Uzbekistan Chamber of Accounts launched a special e-platform, named “State Audit”, which allows the Chamber of Accounts to track control activities of public funds through a centralized system.

Mongolian National Audit Office Launches a New E-learning System

In 2021, the Mongolian National Audit Office (MNAO) carried out major reforms to digitally transform its Electronic and Integrated Audit Management System. The MNAO developed a new web-portal, which provides virtual training, or e-learning accessibility for auditors.

The Chamber of Accounts of the Republic of Azerbaijan Expands International Cooperation

The Chamber of Accounts of the Republic of Azerbaijan actively participates in strengthening external public financial control at the international level in close cooperation with foreign partners. In 2022, as part of these activities, the Chamber of Accounts expanded its international cooperation.

News in Brief
News in Brief
The Chamber of Accounts of the Republic of Azerbaijan Scores Well on the Open Budget Index for Supreme Audit Institutions
October 27, 2022