By: INTOSAI Journal

The International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee (CBC) Subcommittee on Cooperative Audits has developed a virtual catalog to work as a worldwide repository of cooperative audits carried out within the INTOSAI community. The catalog, available to all INTOSAI members, is a great reference source for…

The European Court of Auditors (ECA) hosted the fifth annual meeting of the Global Audit Leadership Forum (GALF) in April 2018 at the ECA premises in Luxembourg. Attended by representatives of 20 Supreme Audit Institutions (SAIs) and the ECA, the two meeting themes were…

Through parliamentary election, Duško Pejović, PhD, began his term of office as President of the State Audit Institution (Institution) of the Republic of Serbia in April 2018. During his inauguration, Dr. Pejović spoke of the Institution’s past, as well as its way forward noting…

Cultivating Supreme Audit Institutions’ (SAI) technical capacity, particularly in developing countries, is crucial. Increased technical capacity helps strengthen organizational structure and operations, while incorporating improved service delivery approaches, which adds value and benefits to the lives of citizens. Improved technical capabilities also…

The Parliament of Estonia appointed long-serving state official, Mr. Janar Holm, as Auditor General of Estonia earlier this year. He assumed office in April after taking an oath before Parliament. Holm succeeds…

Under the Bulgarian Presidency of the Council of the European Union, the BNAO organized a high-level conference on “The Role of the Supreme Audit Institutions (SAIs) in Enhancing Accountability, Transparency and Integrity in the Public Sector.” The conference included delegates from…

The question of resources and their efficiency is as old as humankind. INTOSAI and individual SAIs certainly have this topic on their minds. Energy efficiency is also at the heart of Europe 2020 Strategy for smart, sustainable and inclusive growth and the transition to a resource efficient economy. Energy efficiency is arguably one of the most cost effective ways to…

Human resources are the most valuable asset in each organization and there is a relationship between human resource management and organizational performance. In the field of state audit, failure in human resource management would negatively impact the overall performance of a supreme audit institution (SAI)). In an endeavour to develop human capital competencies in SAIs, training is introduced as…

The State Audit Office of the Republic of Latvia was created according to the supreme audit institution model which provides recommendations for improvement to the audited entity. This model does not include any mandate to apply sanctions towards the audited entity if any infringements or discrepancies are to be found or if the auditee fails to implement the recommendations. According to the law…

With the spread of Information Technology (IT) in government activities, Supreme Audit Institutions (SAIs) have been increasingly implementing Computer Assisted Auditing Techniques (CAATs). Among the CAATs, Geographic Information System (GIS), which can depict, overlay and analyze geospatial information based on location, can be of value for every step of audit. The GIS can efficiently depict and analyze attribute data, as well as…

The new Sustainable Development Goals (SDGs) were negotiated as a result of a global commitment made at Rio+20 to be implemented from 2016 until 2030. The SDGs will be at the center of the post-2015 development agenda. The goals will pose many challenges for national development strategies of all countries, with important implications for…

Ms. María José de la Fuente y de la Calle was appointed President of the Spanish Court of Audit (SCA) in July by His Majesty King Felipe VI. She will serve a three-year term. As SCA President, she also assumes responsibilities as…

“It’s a done deal. We are going to get a significant amount of sea level rise.” Jeff Goodell does not mince words. “Sea-level rise is one of the central facts of our time, as real as gravity. It will reshape our world in ways most of us can only dimly imagine”…

The SAV, in an effort to continue its international cooperation, will host the 14th ASOSAI Assembly in Hanoi this year. The assembly will set the stage for delegates to learn more about the SAV, the nation’s Supreme Audit Institution (SAI), as well as the nation itself. Vietnam, a dynamic and friendly destination, provides the perfect backdrop for global SAIs to learn about the SAV and ASOSAI while exploring…

New resources are now available that Supreme Audit Institutions (SAIs) may find helpful when conducting audits using the extractive industries value chain, which describes the development process from discovery through extraction to lasting value creation for society. An important step in the value chain process is awarding contracts and licenses…

The National Audit Office (NAO) of Lithuania will host “Signals 2018” November 28, 2018, in Vilnius, Lithuania. “Signals 2018,” the NAO’s second sustainable development conference, will invite participants to consider two signals…

The Verkhovna Rada (Parliament) of Ukraine appointed Mr. Valeriy Patskan as Chairman of the Accounting Chamber of Ukraine March 15, 2018. Mr. Patskan was born in April 21, 1975, in the village of Zolotareve in the Khust District of Zakarpattia Oblast (Ukraine). In 1999, he graduated from…

The International Organization of Supreme Audit Institutions (INTOSAI) established a new Framework for Professional Pronouncements (IFPP) in 2016 at the XXII INCOSAI. The IFPP aims to enhance the clarity and credibility of professional pronouncements and further the use and applicability of the International Standards of Supreme Audit Institutions (ISSAIs) as…

The Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), with support from the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI), hosted a conference for the Coordinated Audit on SDG 5: Gender Equality. Participants in the April 2018 event in Buenos Aires, Argentina, included…

The Republic of Tajikistan selected Mr. Chillazoda Karakhon to serve as Chariman of the Accounts Chamber. Nominated by the President of the Republic of Tajikistan, he was approved by Tajikistan’s Majlisi Namoyandagon of Majlisi Oli (Parliament) February 21, 2018. He was born…

Mr. Skuli Eggert Thordarson formally assumed office as the Auditor General of Iceland May 1st, 2018. Mr. Thordarson, was unanimously elected by Althingi, Iceland’s Parliament, will serve a six-year term.  He succeeds Mr. Sveinn Arason who retired April 30, 2018, after ten years of service. Prior to assuming his position as Auditor General…

Thailand’s Auditor General’s office is now the State Audit Office (SAO) of the Kingdom of Thailand. General Chanathap Indamra was appointed as the President in September 2017 for a term of seven years. Mr. Prajuck Boonyoung was appointed as the Auditor General in February 2018, where he will serve a six-year term…