On October 19, 2021, the INTOSAI Professional Standards Committee (PSC) held its 18th annual Steering Committee meeting. Minister Bruno Dantas of Brazil’s Federal Court of Accounts (TCU), the Chair of PSC, welcomed participants to the virtual event, which focused on work related to the INTOSAI Framework of Professional Pronouncements (IFPP). The meeting featured a number of updates on...
ublic participation is generally defined as activities by which people's concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion...
The COVID-19 Pandemic is more than a health crisis; it impacts the political, social, economic, religious and financial structures of the entire world. Pandemic impacts have also prompted changes in audit practices. The Caribbean Organization of Supreme Audit Institutions (CAROSAI) implemented a survey in May 2020 to explore...
The International Organization of Supreme Audit Institutions (INTOSAI) Subcommittee on Peer Reviews implements an annual global survey on various peer review aspects within the INTOSAI community. The 2019 survey...
Supreme Audit Institutions (SAIs) represent important mechanisms in safeguarding public resources, and the broad authorities of the Comptroller of Israel are intended to, among other things, strengthen good governance. However, evaluating public audit effectiveness and its ability to enhance good governance is complex and often difficult, if not impossible. This article explores modeling to examine audit effectiveness, including...
The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits conducted a survey to collect data on cooperative audit best practices. The survey revealed a great deal of interest among Supreme Audit Institutions (SAIs) to conduct...
The Communication and Information Technologies Commission (CTIC), spearhead by Dr. Francisco J. Fernández, National Auditor of the Republic of Argentina and CTIC Chairman, implemented an online survey platform to strengthen Supreme Audit Institution (SAI) capabilities in data collection and inquiry processes. CTIC analyzed several alternatives...