By: INTOSAI Journal

The SAI of Costa Rica, in coordination with the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI), executed a performance audit in 2016 to analyze the effectiveness and efficiency of “Bridge to Development (BTD),” a national strategy designed to care for families in extreme poverty. With the increased emphasis on auditing the implementation of Sustainable Development Goals (SDGs)…

Following a number of current, as well as anticipated, resource overruns, the Norwegian Parliament (the Storting) requested the Office of the Auditor General of Norway (OAGN) perform a special audit on a major building project on the site of Parliament—a project both initiated and managed by the Parliament itself. The project, originally budgeted for $100 million in May 2013, consisted of three parts…

The Board of Audit of Japan (BOA), in collaboration with Japan International Cooperation Agency (JICA), hosted a seminar on “Government Audit in Public Construction Works” as part of Japan’s official development assistance programs. The annual event, held June 18-July 8, 2017, at JICA’s training center in Tokyo, Japan, and BOA’s training facility in Gunma Prefecture, Japan, is designed to share experiences and best practices with Supreme Audit Institutions (SAIs) of developing countries…

The SAO of the Czech Republic (Czech SAO) has maintained a long-term focus on the environment and its importance for sustainability. In this endeavor, the Czech SAO is an active member of the Working Group on Environmental Auditing (WGEA) for both the International Organization of Supreme Audit Institutions (INTOSAI) and the European Organization of Supreme Audit Institutions (EUROSAI). Under the umbrella of the INTOSAI WGEA…

The National Audit Office (NAO) of Malta hosted the 2017 European Union (EU) Contact Committee joint seminars on the Fiscal Policy Audit Network and Europe 2020 Strategy Audit Network May 30-31, 2017. Thirty-five participants from 18 national audit institutions, along with European Court of Auditors (ECA) representatives, attended the Fiscal Policy Audit Network seminar designed to improve methodologies and practices in auditing national fiscal policy. The network, chaired by the National Audit Office of Finland, strives to…

The International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) and the United Nations (UN) jointly held the “Supreme Audit Institution (SAI) Leadership and Stakeholder Meeting” July 20-21, 2017, at the UN headquarters in New York. The meeting, which focused on “Auditing Preparedness for the Implementation of the Sustainable Development Goals (SDGs),” brought together high-ranking SAI representatives and prominent stakeholders…

The Supreme Audit Office of the Czech Republic (SAO) was elected to chair the European Organization of Supreme Audit Institutions (EUROSAI) at the Congress in Istanbul, Turkey, in May. The SAO, leading EUROSAI from 2020-2023, will host the 2020 Congress in Prague. The SAO summarizes the vision for EUROSAI with Project “3C”—Communication, Cooperation and Comparison. Under the 3C vision, the SAO strives to achieve effective collaborative relationships during its presidency, recognizing that EUROSAI should be efficient and add value to its members. The aim is to achieve…

The Republic of the Philippines Commission on Audit (COA) celebrated its national women’s month earlier this year by hosting an event centered on the efforts of the Philippine Statistical System on Gender Statistics, along with a presentation on the Sustainable Development Goals (SDGs), and the eventual audit plan for Philippine programs under the SDG road map…

The Supreme Audit Office (SAO) of the Czech Republic, under the auspices of the Czech Republic Chamber of Deputies of Parliament Committees on Budgetary Control and Environment, hosted an international seminar on “Challenges in the Sustainable Energy Field” on April 27, 2017. The seminar’s aim was twofold: to present results on two international SAO projects and…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Information Technology Audit (WGITA) met in Seoul, Republic of Korea, May 22-23, 2017. Korea’s Board of Audit and Inspection (BAI) hosted this 26th WGITA meeting that included 54 representatives from 27 Supreme Audit Institutions (SAIs). Heads of SAIs from…

A delegation from the National Audit Office of Estonia (NAOE) visited the National Audit Office of Finland (NAOF) June 2, 2017, to share experience and practices on various auditing fields, including the football field! Three parallel expert sessions were held: (1) Analytics and Auditing: Exchange of Experiences About Methods Applied in Audits; (2) Exchange of NAOE and NAOF Experiences in IT Auditing; and (3) Auditing Sustainable Development Goals: NAOE and NAOF Approach and Plans…

The State Audit Bureau (SAB) of Kuwait amended its organizational structure to include six audit sectors and four new departments: Internal Audit, Reports Follow-up, Quality Assurance and Strategic Planning. The SAB acting president led an official delegation to Albania’s State Supreme Audit Office in March, resulting in…

Mr. Daniel Yaw Domelevo has been appointed as Auditor General for the Republic of Ghana and the head of Ghana’s Supreme Audit Institution (SAI). Mr. Domelevo’s expertise in Public Financial Management (PFM) includes a proven track record serving…

Recently, the implementation of a new audit act generating positive change was announced in Lesotho. This new act repeals the 1973 Audit Act, which formed the Office of the Auditor General (OAG) mandate that was established in 1963. The 2016 Audit Act, which took effect April 1, 2017, provides for OAG’s continued existence. Additionally, it calls for…

The President of the Turkish Court of Accounts (TCA), Mr. Seyit Ahmet Baş, welcomed representatives from the European Court of Auditors (ECA) (pictured top left) in March 2017 for various European Union (EU) public entity performance audits. The ECA also held a technical meeting with TCA officials and addressed…

The German Supreme Audit Institution (SAI) published its spring report in April 2017, which complements the major annual report published each fall. This year’s spring report encompasses more than 50 audit findings from various branches of federal government departments, such as taxes, environmental issues, defense, road works, railway construction and information technology. The report includes some controversial cases…

In the context of Vietnam’s rising economy, along with strong regional and global economic integration, healthy, transparent and sustainable public finance holds extremely important implications. The State Audit Office of Vietnam’s (SAV) role in monitoring and supervising the use and management of public finance and assets became an urgent and inevitable societal requirement. Through the adaptation of international auditing standards…

The European Organization of Supreme Audit Institutions (EUROSAI) Working Group on the Audit of Funds Allocated to Disasters and Catastrophes (WGAFAD&C) met in Rome, Italy, in March 2017. The Accounting Chamber of the Ukraine, with the assistance of the Court of Audit of the Italian Republic, chaired the meeting, which included…

The Audit Board of the Republic of Indonesia (BPK) organized a Supreme Audit Institution (SAI) Performance Measurement Framework (PMF) seminar earlier this year in Bali, Indonesia, to increase awareness about SAI PMF as a useful tool for SAIs within the Asian region. The SAI PMF is an international framework for self, peer or external assessment of a SAI’s performance…

After serving the INTOSAI-Donor Secretariat (IDS) for six years, this is, perhaps, the last article I will write as a member of this inspirational organization. Mr. Ole Schoyen now leads IDS, along with a team comprised of several new staff members. I will remain with the INTOSAI Development Initiative (IDI)—hoping to help the new IDS team avoid similar mistakes I made and hoping to provide solutions to potential future missteps…

S.J. Stuiveling, former President of the Netherlands Court of Audit passed away April 20, 2017, at the age of 71. A member of the Netherlands Court of Audit from 1984 to 2015, she held the esteemed position as its President for the last 16 years of her career. Saskia, as she was known, was preceded by her reputation when she was appointed to the Court of Audit’s Board…

The Audit Office of the Republic of Cyprus hosted a kick-off meeting in Nicosia, Cyprus, to launch a cooperative audit on marine protected areas in the region. The cooperative audit aims to identify and evaluate actions taken by governments of Mediterranean countries and Portugal to protect marine biodiversity…