Tag: Norway

“I touch the future. I teach.”- saidChrista McAuliffe, a teacher selected for NASA’s Teacher in Space programme in 1986, highlighting the profound impact educators have on shaping future generations, innovators, and leaders. Her motto reflects a philosophy that teaching is lifelong, influential, and often shapes the future

In a time of constant change, where geopolitical challenges, a changing climate, and increasing uncertainty in the world order are all prevalent, it can be difficult to find positive elements – the silver linings to otherwise grey clouds. But here we are: the INTOSAI Development Initiative (IDI) is celebrating its 40th anniversary this year. We have over these 40 years supported Supreme Audit Institutions (SAIs) globally. Our vision continues to be independent, credible, and sustainable SAIs for better societies and improved lives. 

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

Supreme Audit Institutions (SAIs) and the International Organization of Supreme Audit Institutions (INTOSAI) have increasingly positioned themselves as key actors in advancing sustainable development. Successive INTOSAI strategic plans (2017–2022 and 2023–2028) identify the contribution of SAIs to the implementation, follow-up, and review of the Sustainable Development Goals (SDGs) as a strategic priority. This longstanding commitment has provided an enabling institutional framework that has stimulated numerous initiatives— often supported by the INTOSAI Development Initiative (IDI) — and yielded a growing set of tools, methodologies, and audit reports across diverse sectors and SDG targets.

During a side event at the XXV INCOSAI, the IDI–OECD Global Project on SAI Independence presented its initial results to the wider INTOSAI community. The session included contributions from János Bertók (OECD), Einar Gørrissen (IDI), H.E. Dr. Alangari (Chair of the INTOSAI PFAC), Dr. Caralee McLiesh (Auditor‑General of Australia), and Franziska Spörri (SECO, Switzerland). They discussed the early evidence gathered through the project and reflected on how Supreme Audit Institutions (SAIs) operate within their national accountability systems.

At the XXV INCOSAI, a dedicated side event celebrated INTOSAI’s formal recognition of the Professional Education for Supreme Audit Institution (SAI) Auditors (PESA) qualification, highlighted the launch of INTOSAI co-branding and the Arabic version of the qualification, and supported a key motion at INCOSAI. The INTOSAI community came together to support PESA in its journey, including Supreme Audit Institutions, (SAIs), experts, and partners who had contributed to professionalising public sector auditing.

A successful INCOSAI is reflected in broad knowledge exchange, meaningful dialogue, strengthened international cooperation, and collective decision-making on priority matters. During the Congress, and at the preceding 79th INTOSAI Governing Board meeting, the INTOSAI community convened to present, deliberate, and reach consensus on several significant issues, including the adoption of the triennial budget, the endorsement of new professional pronouncements, the approval of the Sharm El-Sheikh Declaration, and the appointment of new INTOSAI Governing Board members, among other important outcomes.

During INCOSAI XXV, deliberations focused on the growing role of artificial intelligence (AI) in shaping the future of public sector auditing. Delegates from Supreme Audit Institutions (SAIs) around the world convened to examine the opportunities of a technological development that can have far-reaching implications for accountability, governance, and public trust.

Amid today’s complex political climate, low public trust in institutions, and tighter government budgets, the independence of Supreme Audit Institutions (SAIs) becomes more relevant than ever in ensuring that governments manage public funds openly, efficiently and for the benefit of citizens. However, both the Organisation for Economic Development (OECD) and the INTOSAI Development Initiative (IDI) have found that SAIs face major – and sometimes increasing – obstacles. These challenges are not just legal, but also practical—especially in their relationships with executive and legislative branches.

Supreme Audit Institutions (SAIs) have a vital role for public sector accountability, integrity, and transparency. To fulfill their role and build trust between the organs of the state and society, SAIs need to be independent. 

In October 2022, the INTOSAI Development Initiative (IDI) and the Organisation for Economic Co-operation and Development (OECD) began collaborating on a joint effort to explore the challenges faced by Supreme Audit Institutions (SAIs) in safeguarding their independence. Rather than focusing solely on legal frameworks, the goal was to examine SAI independence from a broader and more practical perspective, taking into account informal pressures, institutional dynamics, and political realities that affect how independence is exercised in practice.

Climate change already has severe consequences for developing countries. Through the Paris Agreement, adopted in 2015, Norway and other industrialised countries committed to support climate change adaptation efforts in developing countries. 

EUROSAI Working Group on Environmental Auditing (EWGEA) celebrated its 25th anniversary during its Spring Session on 15-17 May 2024, hosted by the National Audit Office of Malta. The EWGEA Chair received many words of appreciation on this occasion from both previous EWGEA Chairs:, the Auditor General of Norway and Auditor General of Estonia.

Since the SAI Performance Measurement Framework (SAI PMF) was introduced in 2010, an impressive 96 SAIs have completed a SAI PMF assessment. While SAI PMF has become an established tool among SAIs globally, uptake so far has been more limited among SAIs with jurisdictional competencies, with only 12 being jurisdictional-model SAIs out of the 96.  

Supreme Audit Institutions (SAIs) have a vital role for public sector accountability, integrity, and transparency. To fulfill their role and build trust between the organs of the state and society, SAIs need to be independent. 

SAI Independence may be understood as the ability of a Supreme Audit Institution to operate autonomously of the government, without undue influence and control. It is considered a fundamental condition for SAIs to effectively carry out their mandate. The INTOSAI Mexico Declaration on SAI Independence identifies eight conditions, known as the pillars of independence, as the benchmark against which the independence of an SAI can be assessed.

Amongst the many things the INTOSAI Donor Cooperation (IDC) does to strengthen support to the SAI community, the IDC’s brokerage activities have helped connect SAIs with resources, guidance, and partnerships from donors, peer partners, and other organizations. The INTOSAI Development Initiative’s (IDI) Global Foundations Unit leads this work with the goal of enhancing the capacity of SAIs to lead their own development initiatives.