Inside INTOSAI

Subcommittee on Cooperative Audits Launches New Virtual Catalogue of Cooperative Audits

July 10, 2024

Author: Office of the Comptroller General of the Republic of Peru

The Subcommittee on Cooperative Audits announced on June 17, 2024 the launch of the new version of the workstream’s Virtual Catalogue of Cooperative Audits, a project developed by the Office of the Comptroller General of the Republic of Peru in its capacity as the Chair of this Subcommittee, with the support of the resources kindly provided by the Capacity Building Committee (CBC) and available at this web address:

https://intosai-cooperativeaudits.contraloria.gob.pe/

The proposal for updating the previous Virtual Catalogue, which to date has which has been visited over 18,000 times by almost 8,000 visitors, and where the reports have been downloaded almost 73,000 times; was first made in 2021, during the COVID-19 pandemic, and received the support of the CBC Leadership for its implementation. Developing the new website during the pandemic proved more difficult than anticipated, but the end result is one that the Subcommittee can be proud of. 

The objective of this tool is to provide a more user-friendly virtual catalogue of cooperative audits conducted between two or more SAIs (in any of the three types of cooperative audits: joined, parallel and coordinated) belonging to all of INTOSAI’s Regional Organizations. By acting as a central hub for information related to cooperative audits, it aims to promote the development of cooperative audit programs between SAIs across the globe.

In this sense, the new virtual catalogue presents information through interactive statistical graphs to show in a user-friendly way the number of Cooperative Audits carried out in all INTOSAI Regional Organizations worldwide with their respective characteristics, such as Audit Period, the Regional Organization to which the participating SAIs belong, the type of cooperative audit, the Sustainable Development Goals (SDGs) if any why the cooperative audit was related to, as well as the particular category and/or subject matter of the particular audit. 

On the other hand, similar to the previous virtual catalogue developed by the Subcommittee, the functionality of displaying information on each audit, as well as the respective report, is maintained, allowing the user to search for them through their name or advanced searches through filters such as Language, Regional Group, SAI, SDG, Audit Period, Year of Publication, Type of Audit and Category of the Audit.

The new Catalogue includes the 324 cooperative audit reports that had been previously compiled for the previous iteration of the Virtual Catalogue, with reports published between the year 2000 and the present.