Tag: EUROSAI

In December 2020, the Algerian Court of Accounts (COA) published its 2020 annual report, which includes the main findings, observations, and assessments resulting from the Supreme Audit Institution’s (SAI) investigative work. The report also includes…

Soon after his appointment in June 2020 as First President of the Cour des comptes, Pierre Moscovici identified the need for a new strategic plan that would define the SAI’s priorities for the next five years, enhance its impact on citizens’ lives, and…

In a 1995 case against Israel’s State Comptroller, the Israeli Supreme Court stated in its ruling that the “Comptroller has no discretion as to whether it should commit itself to the task of preparing an opinion as required of it; it is a mandatory obligation,” and directed the Comptroller to render an opinion on the required subjects.
Nearly a quarter of a century later, the Comptroller’s office, the nation’s Supreme Audit Institution…

Algorithms can make government operations opaque, or a “black box.” With limited guidelines available, how can SAIs assess whether governments are using algorithms in a responsible and lawful manner? With its January 2021 report “Understanding Algorithms,” the Netherlands Court of Audit (NCA)…

The Parliamentary Assembly of Bosnia and Herzegovina has appointed Mr. Hrvoje Tvrtković as the new Auditor General of the Supreme Audit Institution (SAI) of Bosnia and Herzegovina. Mr. Tvrtković, who formally assumed office on…

2020 marked SAI Bosnia and Herzegovina’s 20th anniversary. Despite facing notable challenges at the very beginning of its work—including a disorganized public administration system and absence of criteria…

The National Audit Office of Kosovo (KNAO) dates back to 2003. Though a relatively new organization in terms of age, the KNAO is considered one of the most credible national institutions by both local and international partners and remains committed to…

2020 was a special year for the State Audit Office (SAO) of Hungary, as the SAO celebrated two anniversaries—150 years since its foundation and 30 years of independent audit activities following its re-establishment in 1990. The SAO was founded by the Hungarian National Assembly in 1870, but SAO operations were…

The National Audit Office (NAO) of Finland conducts financial, compliance performance, and fiscal policy audits. Prompted by data analytics opportunities, centralized implementation quality and efficiencies as well as a goal to provide better service to a wider variety of customers, NAO Finland…

Uncertain times require creative thinking and great flexibility, both of which helped facilitate a successful SIGNALS 2020 conference—an annual event hosted by the National Audit Office of Lithuania (NAOL)—as the global accountability community continues to adapt to…

When the beginning of the COVID-19 pandemic hit in early 2020, the Netherlands Court of Audit (NCA) was working on a five-year “Sharaka” cooperative program with seven partner Supreme Audit Institutions (SAIs) from Algeria, Iraq, Jordan, Morocco, Palestine, Sudan and Tunisia. Sharaka means partnership in Arabic, and the program aspires to…

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote…

Since its inception, the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group (ITWG) has strived to provide a platform enabling European audit institutions to exchange good IT audit practices and effectively use IT in oversight work. To achieve this, the ITWG has…

The world is changing, and Supreme Audit Institutions (SAIs) are evolving. Over the last 20-30 years, SAIs—slowly and gradually—have been transforming working methods to better address external factors, such as changes in State and society. Identifying trends is a valuable undertaking that facilitates discussion, promotes idea exchange, and enhances global efforts. Motivated by…

Public authorities and government entities have already started developing and implementing Artificial Intelligence (AI) and Machine Learning (ML) algorithms to improve public services and reduce costs. While prospective gains are immense, this technology also presents new challenges and risks, such as…

Marian Banaś, President of the Supreme Audit Office of Poland, handed over chairmanship of the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group to Janar Holm, Auditor General of the National Audit Office of Estonia, in June. The EUROSAI IT Working Group…

At the September 2015 United Nations (UN) Sustainable Development Summit, Heads of State, including the Slovak Republic, adopted the 2030 Agenda for Sustainable Development, which included 17 Sustainable Development Goals (SDGs)—global goals establishing objectives across economic, environmental and social dimensions to be achieved by 2030. All 17 SDGs are…

In the very heart of Europe—Prague, Czech Republic—representatives from all European Supreme Audit Institutions (EUROSAI) will unite to participate in the XI EUROSAI Congress from May 31-June 4, 2020. The Supreme Audit Office of the Czech Republic…

Potential useful data is piling up everywhere. Scientific and Technological (S&T) advances are happening quickly and are, just as quickly, becoming difficult to follow. Discussions on topics—such as audit automation, Machine Learning, Artificial Intelligence and Blockchain—abound, as does advice to move everything to the infamous cloud, and these trends are certainly impacting…

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs…

Confronted with a movement protesting the gas tax increase, the French government took action by launching a National Grand Débat to promote direct exchange with citizens. This national consultation was designed to shed light on citizen concerns within four main themes—ecological transition, taxation, public services and democracy. The consultation was divided into two phases…

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic…