By: INTOSAI Journal

At the XXII Congress in Abu Dhabi, United Arab Emirates, ASOSAI and AFROSAI signed a Memorandum of Understanding (MoU) that launches an outline to initiate, develop and follow-up on standardized cooperation through a systematized and regular cooperation mechanism. Through this MoU, both organizations will facilitate the enhancement of professional capacities to improve auditing by…

Supreme Audit Institutions (SAIs) pursue three objectives when evaluating public policies: (1) enlighten public debate, (2) offer recommendations to improve or discontinue a public policy and (3) analyze the follow-up to these evaluations. The Evaluation Working Group (EWG), composed of 22 SAI members and chaired by SAI France, was tasked with establishing widely accepted guidelines on evaluating public policies. The resulting document…

The new website presents an interactive user experience where downloading different IDI publications—guidance materials, IDI plans and reports, previous IDI and INTOSAI-Donor Cooperation newsletters and other global public goods—is now possible.  Information about IDI, various capacity development programs and the INTOSAI-Donor Cooperation are also available…

The Supreme Audit Institutions (SAIs) of Myanmar and Norway joined efforts to implement a Production Sharing Contract (PSC) workshop earlier this year. The workshop, designed to facilitate effective audits in the Oil and Gas sector, was hosted by SAI Myanmar and included experts from…

Kuwait’s State Audit Bureau (SAB) participated in numerous workshops, seminars and committee meetings to cap off 2016, including the European Organization of Supreme Audit Institutions (EUROSAI) Working Group on Environmental Auditing (WGEA) 14th Meeting in Macedonia that included a training seminar on “Audit Sustainable Development.” SAB also contributed…

As part of the ongoing effort in implementing the International Standards of Supreme Audit Institutions (ISSAI), the Comptroller General (CG) of the Republic of Guatemala, Mr. Carlos Enrique Mencos Morales, successfully finalized necessary actions to develop an e-Learning program, “Professional Update on International Standards of Supreme Audit Institutions.” The Government Regulatory and Training Department led the training program…

The Board of Audit and Inspection (BAI) of Korea hosted a triennial seminar themed on “How to Ensure Efficient Auditing and Effectiveness of Audit Results.” The seminar, held in Seoul, Korea, mid-October last year, saw 50 participants from 31 SAIs in the Asian Region. During the event, participants were divided into three groups, where they shared individual Supreme Audit Institution (SAI) policies and practices…

The International Seminar on “Sustainable Development Goals and Oversight” held in Santiago, Chile, shortly after INCOSAI XXII, came to a successful conclusion. The seminar’s aim was twofold—to serve as a platform to disseminate the 2030 Agenda and to encourage discussion on the role external control should play in implementing the goals. In addition, the seminar provided an opportunity to launch…

Climate change is considered, by many, to be a complex, crosscutting issue that poses risks to several environmental and economic systems. According to the National Research Council of the United States, although exact details cannot be predicted with certainty, there is a clear scientific understanding that climate change presents serious consequences to human society and many of the physical and ecological systems upon which it depends…

A model of academic excellence for public management and government control in Latin America. The opening of Supreme Audit Institution (SAI) Peru’s new National Training Center reflects the Office of the Comptroller General of the Republic of Peru’s dedication to institutional strengthening continuously promoted over the years…

The Auditor General’s Office (AGO) of the Republic of Maldives published its Strategic Plan (SP) for 2017-2019, which has been officially launched by the Vice President of the Republic of Maldives, Mr. Abdulla Jihadh. Mr. Jihadh noted that auditors are to report facts, not to find fault, and he urged government and state entities to cooperate with auditors and facilitate access…

In 2016, the Bulgarian National Audit Office (NAO) began implementing an audit to assess the effectiveness on the development of e-health in the country. E-health, as determined by the European Union, is a key factor for the European market of health services and control to manage progressively increasing health system expenditures. E-health seeks to improve citizens’ health status and quality of life…

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues…

This year’s International Auditor Fellowship Program (IAFP) kicked off Wednesday, March 22, at the United States Government Accountability Office (GAO) headquarters in Washington, D.C. Mr. Gene Dodaro, U.S. Comptroller General, and Ms. Patricia Dalton, GAO’s Chief Operating Officer, welcomed the 15 auditors representing 12 countries in an opening ceremony. The auditors—who hail from…

Each audit carried out by the National Audit Office of Lithuania (NAOL) results in an audit report describing findings, as well as recommendations on how to improve the performance of an audited entity. Audit recommendations, part of the audit report, are accessible on the NAOL website after the audit is completed. Until now…

As I undertake the challenging mission of chairing INTOSAI’s Professional Standards Committee (PSC), I am grateful for this opportunity to address the worldwide Supreme Audit Institution (SAI) community to discuss this new period of standard setting in public auditing. The 22nd INCOSAI inaugurated a new phase by approving the 2017-2022 Strategic Plan, authorizing the review of the current International Standards…

The Romanian Court of Accounts has adopted new Methodological Norms in the field of public procurement and has recently published guidelines on public procurement and sectoral procurement examination on the institution’s website. The guidelines act as a work tool for staff having field control competencies. The guidelines have been drafted in keeping with the…

Martin Matthews began his seven-year term as New Zealand’s Controller and Auditor-General on February 1, 2017. Matthews, who has worked in public service for more than 36 years, joined the Audit Office in 1979, where he spent his first 18 years holding various portfolios and reaching the role of Assistant Auditor-General from 1990 to 1998. He has also held the positions…

Egypt’s Accountability State Authority (ASA) participated in several Common Market for Eastern and Southern Africa (COMESA) events, including the 36th COMESA Committee meeting on Administration and Budgetary matters held in Lusaka, Zambia. Several key recommendations were issued, including the…

The President of the Supreme Audit Office (SAO) of the Czech Republic, Mr. Miloslav Kala, signed an agreement with the International Federation of Accountants (IFAC) in December, granting the SAO permission to translate and publish the 2016 Handbook of International Public Sector Accounting Pronouncements (IPSAS). The 2016 IPSAS Handbook includes a conceptual framework…

Mr. Teruhiko Kawato, President of the Board of Audit of Japan (the Board), submitted the Fiscal Year 2015 audit report to Prime Minister Shinzo Abe. The report, containing results on audits the Board conducted between 2015 and 2016, includes final accounts of annual expenditures and revenues of state and government-affiliated institutions…

A new Code of Ethics was adopted at the XXII INCOSAI in Abu Dhabi. The new Code responds to needs of the current public auditing environment. Ethical behavior is of key importance to Supreme Audit Institutions (SAIs) in establishing a positive reputation and building trust with stakeholders. A code of ethics provides SAIs (and staff) a set of values and principles…