By: INTOSAI Journal

The State Audit Office of Vietnam (SAV) issued a set of 39 public sector audit standards last year. These compliance standards, based on the International Standards of Supreme Audit Institutions (ISSAI), along with a glossary of technical terms, will now be applied to every audit SAV performs. The issuance, as part of SAV’s commitment to the INTOSAI Development Initiative…

The Supreme Audit Institutions (SAIs) of Belarus and Slovakia signed a Memorandum on Cooperation during the Committee of State Control of Belarus’ visit to the Slovak Republic. The document was signed by Mr. Vladimir Kukharev, Deputy Chairman of the Committee of State Control of Belarus, and Mr. Karol Mitrik, Head of the Supreme Audit Office (SAO) of Slovakia. According to the memorandum…

The INTOSAI Development Initiative (IDI) launched the Auditing Sustainable Development Goals (SDGs) capacity building program in June 26, 2017. The program, currently offered to Supreme Audit Institutions (SAIs) in English speaking regions, aims to support SAIs in conducting ISSAI-based cooperative performance audits of preparedness for SDG implementation…

The Turkish Court of Accounts (TCA) hosted the 10th European Organization of Supreme Audit Institutions (EUROSAI) Congress in Istanbul, Turkey, May 22-25, 2017. This year’s congressional theme—”Implementation of International Standards of Supreme Audit Institutions (ISSAIs): Challenges and Solutions for Improvement”—geared participants toward discovering ways ISSAIs can be enhanced to best serve…

A few years ago, a great idea arose in the European Organization of Supreme Audit Institutions (EUROSAI), an idea that proved a perfect match for young staff of Supreme Audit Institutions (SAIs), an idea that led to the realization of two extremely successful events—Young EUROSAI (YES) Conferences. The National Audit Office of Estonia’s young staff continues the legacy of YES success…

“Audit is our business. Information is our oxygen.” These words, offered by Mr. Wesley Vaz Silva from the Supreme Audit Institution (SAI) of Brazil, capture the essence of the 24th United Nations (UN)/International Organization of Supreme Audit Institutions (INTOSAI) Symposium held in Vienna, Austria, May 31-June 2, 2017. Roughly 150 delegates from more than 70 SAIs and international institutions, including the UN Department of Economic and Social Affairs…

The Riksdag (Swedish Parliament) elected three new Auditors General (AG) February 15, 2017. The new AGs, who took office March 15, 2017, are (pictured above from left to right) Mr. Ingvar Mattson, Mr. Stefan Lundgren and Ms. Helena Lindberg. The AGs are appointed for a single 7-year term to the Swedish National Audit Office (NAO) and are expected to remain in the position until the term’s end. Together, the AGs decide…

The National Assembly of Ecuador appointed Dr. Carlos Pólit Faggioni as the Comptroller General of the State for a period of 5 years on March 15th, 2017.

In accordance with national regulations, prior to his formal appointment, the Council for Citizen Participation and Social Control officially ratified Dr. Pólit as the head of Ecuador’s Supreme Audit Institution (SAI). Ratification came after the Citizens Selection Commission report approval and contest of merits and opposition results…

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…

The International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Financial Modernization and Regulatory Reform (WGFMRR) continues to make substantive progress promoting knowledge sharing and enhancing its capacities. During the WGFMRR 4th annual meeting…

The strength of the International Organization of Supreme Audit Institutions (INTOSAI) has always been a result of its unity and diversity. Leveraging both of these elements allows us to truly succeed in a global profession using local solutions. In recent years, the Capacity Building Committee (CBC) established a successful footprint within the INTOSAI community by demonstrating a strategic focus, recognizing the role of all key stakeholders and fostering cooperation at all levels…

Vítor Caldeira was appointed President of Tribunal de Contas of Portugal October 2016 by decree of the President of the Portuguese Republic. Mr. Caldeira, who served as the Portuguese member of the European Court of Auditors (ECA) since March 2000, held the position of President of the ECA since 2008, following his election for three consecutive terms. As ECA President, he was responsible for…

The Supreme Audit Office (SAO) of the Slovak Republic (SR) organized a seminar on the “Implementation of ISSAI 300—Fundamental Principles of Performance Auditing—Experience and Best Practice” in Bratislava, Slovakia, in April 2017. Nearly 60 international delegates and 30 national experts attended the two-day event…

The European Organization of Supreme Audit Institutions Task Force on Municipality Audit (EUROSAI TFMA) had its kick-off meeting April 11-12, 2017, in Vilnius, Lithuania. Forty-nine representatives from SAIs representing 25 EUROSAI countries assembled to build the foundation for task force future work. During the inaugural meeting, the Working Program 2017-2020 was discussed and approved, which encompassed planning activities, sharing responsibilities, establishing deadlines and defining strategic goals…

The Comptroller and Auditor General of India hosted the XXIII Commonwealth Auditors General Conference (CAGC) in New Delhi, India, March 21-23, 2017. Seventy-four delegates from 36 countries, including 24 heads of Supreme Audit Institutions (SAIs), attended the three-day event. Discussions centered on the main theme, “Fostering Partnerships for Capacity Development in Public Audit,” within the context of two sub-themes…

The State Audit Institution of the United Arab Emirates (UAE) officially moved into its new headquarters on April 2, 2017, in Zayed City. Dr. Harib Al Amimi, President of UAE’s State Audit Institution, stated that allocating an independent structure for the organization emphasized leadership’s interest in enhancing the Supreme Audit Institution’s (SAI) ability to support, empower and…

The Honorable Mr. Tanka Mani Sharma Dangal was appointed as Auditor General of Nepal May 22, 2017. Prior to his appointment, Mr. Sharma held positions as Secretary at the office of the Prime Minister and Council of Ministers, General Administration and Public Procurement Monitoring Office, in addition to serving as Director General for several departments…

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to…

The INTOSAI-Donor Cooperation has re-launched the Global Call for Proposals (GCP). The GCP matches SAIs’ needs-based capacity development proposals with donor funding and/or INTOSAI support. The GCP is being re-launched in a stronger format with a two-tiered approach. March 31 marked the launch of the new Global Call for Proposals (GCP) Tier 1 by the INTOSAI-Donor Cooperation…

Supreme Audit Institutions (SAIs) are invaluable in implementing the Sustainable Development Goals (SDGs), a set of 17 global goals with 169 targets to be accomplished by 2030. The United Nations (UN) believes SAIs are essential in promoting and fostering…

“No man is an island.” This famous phrase, written by John Donne, suggests we are better together than we are apart. This simple notion is behind all cooperative efforts, no matter how large or small. As of 2015, there were 2,890 municipalities in the Slovak Republic, and the Supreme Audit Office of the Slovak Republic (SAO SR) has the responsibility to audit all of them. With such a high number of municipalities and audit subjects…

The incoming chair and vice-chair of the Professional Standards Committee (PSC), the Brazilian Federal Court of Accounts (TCU—SAI Brazil) and the European Court of Auditors (ECA—SAI European Union) took the baton from the outgoing chair (Rigsrevisionen—SAI Denmark) during the INTOSAI Congress in December, and they have plans for an ambitious program…