Tag: technology

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 International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI) recently launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program geared toward enabling the growth of young leaders and spurring them to contribute toward SAI development through specific initiatives. As part of the SYL program…

CTIC and EFSUR, two OLACEFS committees, contributed to big data discussions at the most recent OLACEFS General Assembly and helped implement new initiatives within MERCOSUR respectively…

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…

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…

Technology has transformed peoples’ lives—social relations and interactions with companies and governments worldwide. Public agencies must understand this new reality and act accordingly to provide services and policies that adhere to the channels and relationship patterns of the digital age. The same challenge applies to Supreme Audit Institutions (SAIs), which must now modernize practices and engagement…

This paper presents an alternative model for auditing public works through intensive use of Information Technology (IT). The model is based on the use of Geographic Information Systems (GIS) for collecting, processing and analyzing data; producing tables, graphs and thematic maps; allowing remote monitoring of a large number of constructions; and providing a quick overview of the audited area…

The audit profession in the Netherlands has been involved in a series of major incidents in recent years. The good news is that the Dutch audit profession has adopted a raft of measures since we wrote to Parliament in 2014, highlighting the main concerns from a public-sector viewpoint. The question is whether we are fighting the final battle in the war to restore public trust or just the next in a long series of battles…