Tag: Special Contribution

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Q3 2023
Brokering Support for SAIs: Get to Know the INTOSAI Donor Cooperation’s Brokerage Initiatives

Learn about the INTOSAI Donor Cooperation’s Brokering Upscaled SAI Support (BUSS) and Global SAI Accountability Initiative (GSAI) Initiatives.

Brokerage to Strengthen the INTOSAI Community: An Interview with Marcela Hommefoss

Amongst the many things the INTOSAI Donor Cooperation (IDC) does to strengthen support to the SAI community, the IDC’s brokerage activities have helped connect SAIs with resources, guidance, and partnerships from donors, peer partners, and other organizations. The INTOSAI Development Initiative’s (IDI) Global Foundations Unit leads this work with the goal of enhancing the capacity of SAIs to lead their own development initiatives. 

The Development of Financial Audit Approaches and Impact on Efficiency and Effectiveness 

The financial statement audit, aims to provide confidence in financial statements for users’ decisions. Financial statement auditors give an independent opinion on whether financial statements are presented in accordance with the designated framework and accurately represent an entity’s financial position and activity outcomes. As organizations have developed and grown in size, so has the complexity of their operations, which have greatly influenced financial statement audit approaches. These developments do not erase the previous methods; instead, it builds upon them to make the audit process more efficient and effective.

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.

Q2 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.

The Use of Artificial Intelligence (AI) in the Execution of Audits

In the light of the world’s developments in information technology, the term Artificial Intelligence (AI) has been traded in discussions often in recent times. It is considered a modern field that attracts the attention of all societies, which is constantly evolving, and it is expected to play a crucial role in humanity’s future. Utilizing AI systems and modern information technology is key for the future of data processing in auditing to complete the audit work efficiently and effectively.

GAO Launched First-Ever Virtual International Fellowship Program in 2022

After 40 years of conducting its International Auditor Fellowship Program (fellows program) in-person, the U.S….

The Australian National Audit Office and the Australian Capital Territory Audit Office host the International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference

The International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference, an initiative of the Australasian…

Technology is Advancing Every Day, We Think Oversight Should Too!

The Government Accountability Office—the United States Supreme Audit Institution—established its Innovation Lab in 2019 as a research entity dedicated to exploration and experimentation of data science techniques and emerging technologies. The goal is to amplify GAO’s oversight capabilities across the evolving web 3.0 landscape. The INTOSAI Journal recently joined the Lab for a tour of the facility at GAO headquarters where an entrepreneurial team of data scientists, technologists, and analysts come together collaboratively across a portfolio of novel projects ranging from deployment of large language models to use of extended reality.

SAI Bosnia and Herzegovina’s First Communication Strategy Targets Improved Civil Society Engagement

The Audit Office of the Institutions of Bosnia and Herzegovina (SAI Bosnia and Herzegovina) developed its first communication strategy for a four-year period (2022-2025). The communication strategy aims to increase the impact of SAI Bosnia and Herzegovina, and enables delivery of proper value and benefits for the society through enhanced stakeholder engagement.

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.

INTOSAI Regional Coordination Platform (IRCP) Back Together After Pandemic

In the first week of June in 2022, this INTOSAI-Regions Coordination Platform (IRCP) gathered in a hybrid format to discuss INTOSAI’s response to capacity development challenges and opportunities faced by SAIs.

Supreme Audit Institutions: Game Changers in the Fight Against Corruption

The phenomenon of corruption is no longer a concept—it is an international crime crossing borders; undermining political stability and peace; devastating social, economic and political structures; obstructing development plans; destroying trust in governments; and emboldening terrorism. Such implications necessitate addressing corruption with more…

A Tribute to Thembekile Kimi Makwetu, Auditor-General of South Africa

Kimi Makwetu, at the helm of the Auditor-General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. We have lost a great leader who…

GAO Center for Audit Excellence Marks Five-Year Anniversary

On September 30, 2020, GAO’s CAE marked its fifth anniversary, having made significant progress in expanding GAO capabilities to build audit capacity and promote good governance around the country and around the world. The CAE, which reports to GAO’s Strategic Planning and External Liaison (SPEL) office, provides…

Accounts Chamber of the Russian Federation Shares First Year Progress in Implementing Moscow Declaration

One year has passed since the International Organization of Supreme Audit Institutions (INTOSAI) community gathered to exchange best practices and discuss the most acute issues in auditing and public administration at the XXIII INTOSAI Congress (INCOSAI), where the Moscow Declaration was endorsed. The declaration, a guide for INTOSAI’s future, highlights the spirit of INCOSAI discussions and provides a rededication to…

Grand National Débat: The French Supreme Audit Institution Connected to the Citizens

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…

Turning a Bad News Headline Into a Good News Story

It was the type of newspaper coverage most Supreme Audit Institutions (SAI) would dread. “Unaudited Accounts Cause Issues,” declared a September 2018 Cook Island News headline. The article, which went on to detail how the Cook Islands has a backlog of unaudited public accounts…