Tag: Editorial

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.

The French Constitution entrusts the Cour des Comptes with the task of informing the public through its public reports. The Annual Public Report (APR) is an essential vehicle for this information. The law specifies that it concerns “a major public policy issue to which the Cour des Comptes wishes to draw the attention of the public authorities and contribute to informing citizens”. In its 2024 annual public report, the Cour des Comptes examined the theme of public action to adapt to climate change.

As Auditor General, I have had the privilege of overseeing our national audit office during a period of change and significant challenges. As I reflect on my seven years in office, there are several key themes and lessons learned that I find to be essential for the ongoing development and effectiveness of Supreme Audit Institutions (SAIs) globally.

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. 

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).

Supreme Audit Institutions (SAIs) with jurisdictional functions from around the world make up approximately a quarter of the International Organization of Supreme Audit Institutions (INTOSAI) membership. According to Pompe et. Al (2022), these SAIs not only audit, but also assume crucial roles in the adjudication and management of public funds. SAIs with jurisdictional functions have become a beacon of transparency and accountability, as they conduct reviews of accounts, and impose sanctions upon detecting poor management or financial irregularities in government administration. 

About 25% of all supreme audit institutions (SAIs) represented in INTOSAI undertake jurisdictional activities. Most of them are found in the French-speaking, Spanish-speaking and Portuguese-speaking areas of the world. But, it’s an attractive model that extends beyond these linguistic and cultural spheres: Latvia, South Africa and Thailand have recently equipped their SAIs with a new competence and an appropriate organization to sanction the misuse of public money. Others, like Indonesia or Vietnam, are willing to obtain new jurisdictional powers or similar functions. This is also a model that can evolve: The French legislator has just radically reformed the system of liability for public managers, which had been in force for decades. 

During the 12th Caribbean Organisation of Supreme Audit Institutions (CAROSAI) Congress in Aruba, the Capacity Building Committee meeting at the 24th INCOSAI conference in Brazil, and the INTOSAI Donor Cooperation meetings in Jamaica, the Court of Audit Aruba had the opportunity of sharing its results and experiences in conducting the SAI Performance Measurement Framework (PMF) assessment. This assessment played a pivotal role in shaping SAI Aruba’s strategic direction, and subsequently, initiated a systematic capacity-building process supported by active participation in the IDI’s Strategy, Performance, Measurement and Reporting (SPMR) initiative.

Our Cook Islands audit team is small in size but big on ambition. Having led my SAI for a little more than a year, I am relatively new to the role, but I have trained and worked alongside my auditor colleagues in the Pacific Island region for many years now. Ultimately, our team works to ensure the people of the Cook Islands have trust and confidence in the public sector (or ‘civil service’), and in the spending of taxpayer money.

Scientific and technological development has become an unnoticeable element of our everyday tasks and interactions, reshaping our society, economy, culture and lifestyle. It has been said that technological development is faster than ever before, but it is more accurate to say that technological development will never be as slow as it is now.  

By Minister Bruno Dantas, President of the Tribunal de Contas da União (TCU) Organizing the…

In recent years, Supreme Audit Institutions (SAIs) have increasingly seen the value in engaging with civil society as a way to enhance government accountability and the quality of their audits. While we regularly engage with civil society during the normal course of our work, at no time has this been more important than during global emergencies, such as the COVID-19 pandemic that we all have experienced for going on three years.

I was Vice President of the Brazilian Federal Court of Accounts (TCU) when COVID-19 broke out worldwide, posing extraordinary challenges to people and organizations. However, this was not the first time I had faced adversity. Having lived through difficult historical periods in Brazilian history, such as the years of military dictatorship, I have been…

As difficult as the COVID-19 pandemic has been, one of its gifts is the opportunity to reflect on progress made and prepare for the challenges that lie ahead. With staff that are experiencing the impact of the pandemic on a daily basis, leaders of Supreme Audit Institutions (SAIs) must first and foremost…

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter…