Technical Articles

Learn about best practices, new audit methodologies, case studies, and pragmatic approaches to public sector auditing that you can apply to your own work.

Journal articles from 2003 – 2009:

October 2009

The Office of the State Comptroller of Israel: A Case Study in Independent Government Auditing

Twelfth PASAI Congress Sets New Directions for Auditing in the Pacific

July 2009

Open Budget Survey Findings on SAIs and Independence

Reporting on Nonfinancial Information

April 2009

Financial Audit Guidelines to Be Available in 2010

Case Study: Societal Perceptions of the Superior Audit Office of Mexico

January 2009

Working with the Media to Maximize the Impact of Your Audit Work

Eleventh AFROSAI Assembly

October 2008

Project Management in the Public Sector

Audit Profile: The Auditor-General’s Office of Singapore

20th Conference of Commonwealth Auditors General

July 2008
Auditing Efforts to Combat Money Laundering and Terrorism Financing

Auditing Programs for Integrating People with Disabilities into the Workforce

EUROSAI Holds VII Triennial Congress in Poland

April 2008
Consultation, Compromise, Consensus: Ingredients of a Successful Strategic Planning Process

SAINT: A Public Sector Integrity Assessment Tool

October 2007
INTOSAI’s New Professional Standards Framework

Effectiveness Examinations and Impact Assessments

Harmonization of Financial Auditing Standards in the Public and Private Sectors—What Are the Differences?

July 2007
The SAI's Role in Combating Corruption

Planning and Selecting Performance Audits at the Netherlands Court of Audit

April 2007
Expanding Collaboration between SAIs and Civil Society

CAROSAI Convenes Its Seventh Triennial Congress in the Bahamas

January 2007
Tenth ASOSAI Assembly and Third Symposium

The INTOSAI Development Initiative Celebrates Its 20th Anniversary

The Role of SAIs in Preparing for and Responding to an Influenza Pandemic

October 2006
Achieving Public Sector Outcomes with Private Sector Partners – a New Zealand Perspective

Disaster-Related Aid: Using Geographic Information in Audits

Disaster-Related Aid: International Symposium on Auditing Tsunami Relief Funds

April 2006
Audit and Civil Society: The Korean Experience by Ho-Bum Pyun

January 2006
The Development of the National Audit Office of Mongolia: A Case Study in International Cooperation by Batbayar Badamdorj

October 2005
System-based Auditing and Monitoring of Government Programs and Projects by Bokdong Ha

July 2005
Quality Assurance of Third-Party Information By Erik Israël and Ferrie Pot

April 2005
Harmonization in Overseas Audit Practices: A Joint Audit Approach to the Expenditure of Development Cooperation Funds by Jeroen van Wingerde and Willem Voogd

Auditing Peru’s Cultural Heritage Assets by Luis Arricola Acuna and Ana Teresa Pantoja Urizar-Garfias

Guidelines on Audit Quality by Jacek Mazur, Janos Revesz, Brian Vella, and Harry Havens

October 2004
Developing International Auditing Standards: Cooperation between INTOSAI and the International Federation of Accountants by Kelly Anerud

Looking to the Future: E-learning and SAIs by Patrick Callaghan Who Audits the Auditor? The International Peer Review of the Office of the Auditor General of Canada by Andrew Ferguson and Bill Rafuse

July 2004
A Challenge for SAIs: Quality Management in Public Auditing by Arif Mansur

April 2004
Working Together to Tackle Regional Problems: When Two SAIs (or More) Are Better Than One

by Malgorzata Romanowicz Regularity Auditing and the Environment: The South African Experience by Louis Heunis

Getting Started: Iran’s Environmental Auditing Mandate by Hamed Momeni

Getting Started: Beginning an Environmental Auditing Initiative in Sri Lanka by E.A.G. Ananda

Getting Started: A Brazilian Perspective on Environmental Auditing by Valmir Campelo

Going Back to School: A New Approach to Environmental Audit Training by John Reed

Current Trends in Environmental Auditing: Waste and Water Management by Marlies Alberts

Making the World a Better Place to Live One Audit at a Time: Improving Governance and Accountability in Environmental Protection by Noel Carisse, Liliane Cotnoir, Carolle Mathieu, and John Reed

January 2004
Addressing Fiscal Risks: A Case for Greater Truth and Transparency in Government Financial

Reporting by David Walker

Five Countries Pioneering Accrual Budgeting and Accounting in Central Government by Martin Dees and Paul Neelissen

October 2003
Overview of Reforms in the Mongolian SAI by Batbayar Badamdorj
Integrated Public Sector Financial Management: A Central Role for SAIs by J. Graham Joscelyne

July 2003
The Creation of a New Swedish SAI
SAI Bangladesh: Work Plan for Enhancing Capacity by Asif Ali

April 2003
ANAO Better Practice Guides by Gordon Carey

Accountability and Audit by Jocelyn Thompson

January 2003
Relations Between SAIs and Parliamentary Committees by Jacek Mazur and Brian Vella

The Development of Environmental Auditing Within INTOSAI by Sylvia van Leeuwen