Tag: Spotlight on Science and Technology

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Q3 2023
Auditing Efficient and Safe Environments for Remote Work in the Public Sector in Georgia with IT Governance

Creating an effective and safe environment for remote work in the public sector requires clear policies, careful planning, technology and infrastructure, data security, performance measurement, and focus on productivity of employees, and public sector auditing organizations have a role to play in ensuring this environment.

Addressing the Lack of Access, Infrastructure, and Teacher Trainings for Distance Learning in General Education after COVID-19: Recommendations from SAI Georgia

The State Audit Office of Georgia (SAOG) recognized a need for the performance audit of distance learning during the COVID-19 pandemic, and developed related audit findings and recommendations to overcome challenges.

SAI UAE Implements Ambitious Digital Transformation Program

Anticipating that technology would transform the way governments conduct their business, the leadership of the United Arab Emirates (UAE) has aggressively promoted “e-government”—the use of information and communication technologies (ICT) to more effectively and efficiently deliver government services—for the past 20 years. This steadfast commitment to leveraging technology to improve governance has resulted in the transition from a paper-based to a digitally powered government. To stay relevant in the context of e-government, and to use technological advancements to improve the efficiency of its work, the Supreme Audit Institution (SAI) of the UAE…

IT-based Audits: A Powerful Tool in a Changing Audit Environment

To better serve the needs of citizens and enhance services, many countries have introduced innovative e-government systems using information technology (IT). According to the United Nations Department of Economic and Social Affairs’ (UN DESA) E-Government Survey 2020…

Promising Technologies for Future-proofing Public Sector Audit Work

Technological advances have impacted the work of most SAIs, and emerging technologies have the potential to further shape the ways in which SAIs contribute to good governance. SAIs are at different stages in their technological journeys, and their use of technology may be affected by…

Developing an Audit Framework for Algorithms

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)…

Auditing Machine Learning Algorithms: A White Paper for Public Auditors

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…

Artificial Intelligence: Preparing for the Future of Audit

The technological revolution has transformed and disrupted our lives in an incredible manner, and with ever-increasing volumes of data and related oversight processes, public audit dynamics also require substantial change. Endorsed at the XXIII International Organization of Supreme Audit Institutions (INTOSAI) Congress, the Moscow Declaration encourages Supreme Audit Institutions (SAIs) to…

Artificial Intelligence Creates New Opportunities to Combat Fraud

Combating fraudsters has long been a persistent challenge for governmental entities. While there are no precise figures, fraudulent activities drain billions of taxpayer dollars each year from vital programs. In today’s digitally-connected, information-driven world…

Improve Budget Analysis With Machine Learning, Data Analytics

Regional audit sections of Italy’s Corte dei conti, the nation’s Supreme Audit Institution (SAI), carry out various tasks, including analyzing local authority accounts to verify data accuracy and accounting system sustainability. The Apulia Region…

Innovation Labs: Embrace Change to Reap Rewards

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…