Tag: Editorial

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Q1 2024
Shaping SAI Aruba’s Strategic Direction with the SAI PMF

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.

Big Impact, Small Island SAI

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.

Q3 2023
Q2 2023
Believing the Impossible – the Role of International Cooperation

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.  

INCOSAI, Rio de Janeiro – Stronger Together.

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

Engaging with Civil Society Enables High Quality Audits in Critical Times: Perspectives from the U.S. GAO

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.

Building Resilience in Times of Adversity

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…

Enhancing Operations Contributes to the Agility and Resilience of Supreme Audit Institutions

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…

From Awareness-Raising to Concrete Action: IDI’s Initiatives to Support SAI Independence

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…

Collective Action and Long-Term Strategies: Combating Corruption in a Post-Pandemic World

The COVID-19 pandemic has been a litmus test for Supreme Audit Institutions (SAIs). Across the globe, governments have generated sizable investments to provide health and social coverage. International organizations have quickly mobilized substantial funds to aid the neediest populations. The crisis has produced…

Harnessing the Power of Communication, Collaboration and Innovation

The Turkish Court of Accounts (TCA), which has a tradition dating back more than a thousand years, celebrated its 158th Anniversary this year with a heavy heart as the entire world lives under the shadow of the COVID-19 Pandemic. The pandemic created a “new normal” forcing Supreme Audit Institutions (SAIs) and governments alike to…

Addressing COVID-19 Implications Nationally, Globally

The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. As an independent, non-partisan, objective agency, the U.S. Government Accountability Office (GAO) provides oversight of the federal response to the COVID-19 Pandemic. GAO has…

Auditing Sustainable Development: INTOSAI Community Milestones

The Spring 2020 Edition of the International Organization of Supreme Audit Institutions (INTOSAI) Journal is dedicated to a very promising, yet quite challenging, topic: the 2030 Agenda for Sustainable Development. While the world has seen a number of development agendas, none have been fully comprehensive, proactive and inclusive. The novel coronavirus outbreak has, once again, reminded us…

The Future of Public Sector Auditing: Living in Times of Change

Technology is driving change in society, and different professions are rediscovering roles and aligning themselves with the technological direction of the future. The auditing profession cannot be immune to these effects…

Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures

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…

70th INTOSAI GB Meeting a Success in Graz, Austria

Thirty-three delegations, including more than 20 heads of Supreme Audit Institutions (SAIs), met in Graz, Austria, for the 70th International Organization of Supreme Audit Institutions (INTOSAI) Governing Board (GB) meeting November 6-7, 2017. Chaired by Dr. Harib Al Amimi, the GB made numerous important decisions, including…