By: INTOSAI Journal

Filter By:
Sort By:
In Memoriam: Thembekile Kimi Makwetu

Thembekile Kimi Makwetu, at the helm of the Auditor General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. Born in Cape Town, South Africa, Kimi…

INTOSAI General Secretariat Holds First Virtual Governing Board, Bids Farewell to Esteemed Colleague

In these challenging times requiring innovative, flexible and forward-thinking solutions, the International Organization of Supreme Audit Institutions (INTOSAI) has proven, once again, it is a community that embraces opportunities provided by the digital realm. Since the onset of the COVID-19 pandemic, INTOSAI bodies have hosted more than 50 meetings online. Moreover, many reported…

INTOSAI Approves Public Debt Auditing Guidance

The International Organization of Supreme Audit Institutions (INTOSAI) approved Guidance (GUID) 5250, “Guidance on the Audit of Public Debt,” at the November 2020 INTOSAI Governing Board meeting. With 19 votes affirming the endorsement version, GUID 5250…

A Tribute to Thembekile Kimi Makwetu, Auditor-General of South Africa

Kimi Makwetu, at the helm of the Auditor-General of South Africa (AGSA)—as Deputy Auditor General and Auditor General—for 13 years and head of the International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee since 2013, passed away November 11, 2020. We have lost a great leader who…

State Audit Bureau of Kuwait Participates in Virtual INTOSAI WG SDG KSDI Meeting

Given the current circumstances of the COVID–19 Pandemic, Kuwait was in complete lockdown from the March 12-June 30, 2020. The State Audit Bureau of Kuwait quickly adapted and has participated in numerous virtual events since the pandemic was first declared, including the…

SAO Latvia Implements New Training and Certification System for Public Auditors

The State Audit Office (SAO) of Latvia has consistently promoted professional employee growth as an integral part of its organizational development strategy and began developing a nationally recognized training and certification system for public sector auditors in 2016. The SAO continues investing in staff abilities and skills as a key component in maximizing capacity and upholding…

National Audit Office of Lithuania to Host SIGNALS 2020 in November

The National Audit Office of Lithuania (NAOL) will host the 4th National Conference on Sustainable Development (SIGNALS), which will be held in-person and online on November 25, 2020. Distinguished government, academia, and civil society leaders as well as prominent officials from…

International Observatory on Government and SAI Pandemic-Related Initiatives Officially Launched

The Office of the Comptroller General of the Republic of Peru officially launched the “International Observatory of Government and Supreme Audit Institution (SAI) Initiatives in Relation to COVID-19” website in August 2020. The observatory, designed to…

Audit Innovation in Times of Crisis

“Auditors build trust, help shore up government resilience and are indispensable in the fabric of good governance.” Jeffrey Schlagenhauf, Deputy Secretary-General for the Organisation for Economic Co-operation and Development (OECD), opened the OECD Auditors Alliance virtual meeting on September 23, 2020, welcoming worldwide attendees in contributing to…

SAI Effectiveness, Resilience During Crises

The COVID-19 Pandemic has, more than ever, tested the resilience of both Supreme Audit Institutions (SAIs) and governments and has had multi-dimensional impacts on society. This situation has created a need for SAIs to…

Slovakia’s Supreme Audit Office Develops Interactive Tool Enhancing Transparency, Citizen Participation

In July 2020, the Supreme Audit Office of the Slovak Republic (SAO SR) developed a new interactive analytical tool called the Municipalities on Map (MuMAP). The application…

Karen Hogan Appointed Auditor General of Canada

Karen Hogan was appointed Auditor General of Canada in June 2020. She has over 25 years of professional experience in accounting and auditing and holds a bachelor’s degree and graduate diploma in accounting from Concordia University in Montréal. Fully bilingual, she is a member of…

Pierre Moscovici Appointed First President of the Cour des comptes

Pierre Moscovici was appointed First President of the Cour des comptes, the French Supreme Audit Institution, by the President of the Republic on June 3, 2020. He succeeds Didier Migaud, who is now serving as President of the High Authority for Transparency in Public Life. Mr. Moscovici holds a postgraduate degree in…

Lithuania Welcomes New Auditor General

“More efficient, digitalized audit processes; reduced audit time; advanced technological solutions and information technologies; open data; and artificial intelligence initiatives will help increase audit efficiency and attain higher audit quality,” describes Mindaugas Macijauskas, the new Auditor General of the Republic of Lithuania, in his vision for…

Swiss Federal Audit Office Adjusts Audit Activities, Approaches During COVID-19 Health Crisis

At the end of March 2020, due to the coronavirus spread in Switzerland, the Swiss Federal Audit Office (SFAO) suspended a large proportion of audits while maintaining high priority examinations. This reorientation aims to…

Vietnam’s State Audit Office Continues Enhancing Development Following Constitutional Changes

The State Audit Office of Vietnam (SAV), established in 1994, became an independent institution in January 2014 through a new constitutional amendment, which enhanced the SAV’s legal status, independence and operations. In June 2015, the National Assembly approved a new State Audit Law that…

Algerian Court of Accounts Organizes Joint Training, Participates in Regional Events, Implements COVID-19 Procedures

As part of the “Sharaka” cooperation program with the Netherlands Court of Audit (NCA), the Algerian Court of Accounts (COA) organized two training courses in January, which included COA magistrates and auditors as well as NCA experts. At the end of the training sessions…

SAI Latvia Analyzes National Poverty Reduction Progress

“End poverty in all its forms everywhere”—the first of 17 Sustainable Development Goals (SDGs) at the heart of the 2030 Agenda for Sustainable Development. In 2010, the European Union (EU) highlighted ending poverty in its “Europe 2020 Strategy,” with each EU member state adopting its own national targets. In Latvia…

Egypt’s Accountability State Authority Contributes to Regional Events, Chairs COMESA Board, Participates in African Union Audit

gypt’s Accountability State Authority (ASA) participated in several virtual events, including the 16th Arab Organization of Supreme Audit Institutions (ARABOSAI) Capacity Building Committee and 15th ARABOSAI Professional and Supervisory Standards Committee meetings on May 14, 2020; and the…

SAI Myanmar Hosts Virtual International Standards Training

Myanmar’s Office of the Auditor General of the Union (OAG) has launched virtual training opportunities on International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS). As the OAG continues plans to transform the government accounting system from a cash to accrual basis…

ANAO Adjusts Audit Activities, Implements New Measures to Address COVID-19 Pandemic Impacts

The COVID-19 Pandemic, and the Australian Government’s response to it, significantly affects national public sector risks. This change in risk environment directly impacts work undertaken by the Australian National Audit Office (ANAO) across…

Guatemala Office of the General Comptroller of Accounts Takes Actions to Address COVID-19 Pandemic Implications

Given the imminent arrival, spread and impacts of the COVID-19 Pandemic in Guatemala, the President of the Republic and Council of Ministers declared a state of national emergency in March 2020. This declaration included social distancing provisions, which prevent large concentrations of people and limit travel. When the state of emergency was announced, Guatemala’s Office of the General Comptroller of Accounts…