Tag: Featured Articles

Filter By:
Sort By:
Q1 2024
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.

Applying Standards and Ensuring Quality Audits

After the Office of the Auditor-General (OAG) of Fiji established a Quality Assurance (QA) function in 2017, the benefits went beyond assurance that the SAI’s audit engagements complied with ISSAIs. It also enabled the SAI to implement improvements to its audit methodology and Quality Control (QC) system.

Resilience in the Face of Adversity: The General Audit Chamber’s Journey to Technological Fortitude

In September 2017, the Caribbean Island of St. Maarten experienced a catastrophic natural disaster as Hurricane Irma made landfall. The aftermath saw the island’s infrastructure significantly damaged or destroyed. Except for the military, communication, such as the Internet and mobile networks, were available intermittently, leading to sporadic contact with external entities. Efforts were quickly made to evacuate tourists and other visitors from the island while coordinating the arrival of humanitarian aid to provide shelter, food, and support to the impacted residents.

Auditor-General’s Office of Papua New Guinea Enhances Audit Management

Papua New Guinea is by far the largest of the developing island nations in the PASAI network. Its infrastructure is deficient, with inconsistent internet and power supply nationwide. Efforts are underway to construct a highway network that will connect the mountainous country, but once completed, maintenance may prove problematic due to landslides, tropical weather and seismic activity. 

Recruiting and Building Capacities of Qualified Staff in the Yap State Office of the Public Auditor

In the Federated States of Micronesia, the Yap State Office of the Public Auditor (OPA) is dealing with staffing challenges that are, unfortunately, not uncommon for the Pacific Island region. 

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.

New Caledonia’s Territorial Audit Office Assesses Environmental and Natural Disaster Resilience

Like many places in the Intertropical Convergence Zone, the French territory of New Caledonia is affected by potentially destructive climatic hazards. These include cyclones and periods of drought or heatwaves that exacerbate forest fires. However, what we know about the impact of climate change on New Caledonia is still insufficient.

Small Island Developing States and Climate Challenges: Perspectives from the INTOSAI WGEA, PASAI and the Maldives

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.

The Office of the Public Auditor of Palau and Environmental Resilience 

The Republic of Palau entered into two loan agreements for $28 million with the Asian Development Bank (ADB) to fund the Koror–Airai Sanitation Project (the project). The project’s objective project was to provide effective, efficient and sustainable sanitation services to the Koror and Airai areas of Palau, and was expected to be completed by 2022. The project included sewage collection, a treatment and disposal system, and consulting services to manage and implement these activities. 

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.

Looking Towards the Future of Accountability: Highlights from the PASAI Congress on Enhancing Public Auditing in the Pacific Region

By the INTOSAI Journal and PASAI Introduction In late February to early March 2023, the…

CAROSAI Identifies Small Island Challenges in the Region, Highlighting the Need for Resources and SAI Independence

Public sector auditing on small islands presents unique challenges, ranging from limited resources and capacity constraints, to susceptibility to national and environmental disasters, highlighting the complexity of ensuring accountability and transparency in these geographically constrained and vulnerable regions.

Q3 2023
Leveraging A Geographic Information System (GIS) in Public Audit

Emerging technology has revolutionized the world, and has become a preferred ally for auditors, as its use can significantly help in improving the efficiency and effectiveness of their work. Governments and public sector organizations worldwide are embracing innovative technologies to modernize their auditing practices. These technologies include blockchain, artificial intelligence (AI), data analytics, etc. 

Boost the Impact of Your Performance Audits: Building Blocks for a Theory on the Impact of Supreme Audit Institutions

Many Supreme Audit Institutions (SAIs) have in recent decades adopted performance auditing as one of their main tasks. Performance audits extend a SAI’s role from main public auditor to judge, jury and even management consultant. INTOSAI has promoted performance auditing as a method to establish the economy, effectiveness and efficiency of government policy (‘the 3Es’) and a means to strengthen government accountability and transparency. 

Evaluation of Information Quality From the User’s Perspective

This article presents a methodology to assess the effective transparency of information published on public entities’ portals. It considers not only the mere availability of information but also quality requirements of information, such as timeliness, completeness, conciseness, accuracy, clarity, reliability, accessibility, and relevance.

The Australian National Audit Office Develops Methodology for Auditing Ethics

The importance of ethics in government programs has been highlighted in multiple Australian National Audit Office (ANAO) audits, particularly those examining procurement and grants administration. The lack of adequate documentation and records to support the rationale for decisions made and actions undertaken by audited entities is a consistent theme.

Assessment of the Maturity and Impact of Tax Incentives for Regional Development: Application of the Control Framework for Public Policies and Impact Assessments

In 2022, the Brazilian Court of Audit (TCU) and the Comptroller General of the Union audited the Automotive Regional Development Policies (PADR) of the Brazilian government. These policies, created in the late 1990s, granted tax credits to automobile manufacturers that established factories in less developed regions of Brazil. 

A New Handbook Highlights Ways External Audits Can Strengthen Budget Credibility

Recognizing the significance of budget credibility and the demand for further research and practical guidance on this critical topic, over the last two years Supreme Audit Institutions (SAIs) have collaborated with the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) and the International Budget Partnership (IBP) to develop a handbook for auditors on how their work can contribute to improving budget credibility. The output of this far-reaching effort has been published recently in Strengthening Budget Credibility Through External Audits: A Handbook for Auditors. 

Power Up Your Evidence

One of the distinguishing features of audit organizations and reports is the emphasis on evidence to support findings and recommendations, so any techniques that have the potential to make that evidence more powerful should be given high priority. One way that offers that potential is to closely examine three of the techniques used by audit organizations to collect evidence: surveys, semi-structured interviews, and data collection instruments (DCIs). 

Incorporating a Sustainable Development Goal Lens in Performance Audits

Auditing the Sustainable Development Goals (SDGs) can increase accountability of government for commitments made to the 2030 Agenda for Sustainable Development as well as expedite progress towards achieving these goals.