The INTOSAI Journal interviews Benjamin Nelson, Managing Director for Audit Policy and Quality Assurance, U.S. Government Accountability Office, about how peer review contributes to capacity building of Supreme Audit Institutions. Mr. Nelson directs the...
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...
The Turkish Court of Accounts (TCA) celebrated its 158th anniversary on May 29, 2020. The TCA, established in 1862 during the Ottoman Empire as Turkey’s Supreme Audit Institution, actually bears a history spanning 1,180 years considering its existence as an audit body since the historical Turkish states...
Public administrations worldwide are increasingly challenged by society and stakeholders to demonstrate and improve value for sustainable development. Supreme Audit Institutions (SAIs) serve as important pillars of national socio-economic systems and play pivotal roles in enhancing public sector performance, which means meeting the highest...
In keeping with the International Organization of Supreme Audit Institutions (INTOSAI) mission to continuously improve government auditing and Supreme Audit Institution (SAI) capacity development, Theme II of the XXIII INTOSAI Congress (INCOSAI),"The Role of SAIs in Achieving National Priorities and Goals," expanded upon previous INCOSAI discussions on...
Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic...
The three-day INTOSAI-Regions Coordination Platform (IRCP) united global bodies and regions to explore synergies, address the INTOSAI value chain and crosscutting priorities, and foster an integrative approach in developing solutions and aligning efforts. The meeting kicked off with a new approach...
Controlling and assuring quality can be challenging, particularly in environments where resources are limited, since quality involves systems and processes aimed at ensuring SAIs issue reports that are appropriate and in accordance with applicable laws and regulations. Creating a central, dedicated quality office is essential—it allows a SAI to focus on...
Quality management is vital to Supreme Audit Institutions (SAIs)—in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)...
The State Audit Office of Vietnam (SAV) issues audit reports at every audit's conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on...