The Australian National Audit Office (ANAO) uses several approaches to engage with citizens and CSOs during the course of a performance audit, particularly during the fieldwork phase.
SAI Nepal Perspectives on Civil Society Participation in Performance Audits
The Office of the Auditor General of Nepal (OAGN) approved the Citizen Participation Audit (CPA) procedure in 2016. This procedure incorporates civil society partners into the audit process to provide primary sources of data or sector specific information and expertise.
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.
Belgian Court of Audit Receives ISO 9001:2015 certification
The Belgian Court of Audit received its ISO 9001:2015 certification for the processes leading to its core products.
Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements
It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex...
SAI Myanmar Enhances Performance Audit Capacity and Report Writing
A Memorandum of Understanding (MoU) signed between the Supreme Audit Institutions (SAIs) of Myanmar and Norway includes cooperation to enhance work in performance and compliance audits. In January 2020, SAI Myanmar established a 14-member unit specializing in performance audits, and as part of the MoU...
Performance Audits to Communicate, Incorporate, Better Serve Stakeholders
“You must run to keep in place. If you want to get somewhere else, you must run at least twice as fast as that.”—Red Queen theory of evolution. Traditionally, audits, based on accounting standards, have focused on financial statement accuracy and regularity. In the area of public audit, the traditional approach also...
Improving Environmental Performance Audits, Cultivating Sustainability
Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation's Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating...
The Impact of Performance Auditing: A Practice Friendly Review
The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to...
The System-Oriented Approach to Performance Auditing: An Underrated Option
Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to...