In September 2017, the Caribbean Island of St. Maarten experienced a catastrophic natural disaster as Hurricane Irma made landfall. The aftermath saw the island’s infrastructure significantly damaged or destroyed. Except for the military, communication, such as the Internet and mobile networks, were available intermittently, leading to sporadic contact with external entities. Efforts were quickly made to evacuate tourists and other visitors from the island while coordinating the arrival of humanitarian aid to provide shelter, food, and support to the impacted residents.
The State Audit Office of Vietnam (SAV) issues audit reports at every audit’s conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on…
Supreme Audit Institutions (SAIs) are the cornerstone of maintaining accountability, transparency and effectiveness in the public sector, particularly in government operations. However, as technology evolves at breakneck speed, it is imperative that SAIs embrace cutting-edge data technologies, such as Machine Learning (ML), to revolutionize their auditing processes. With ML, SAIs can enhance efficiency, accuracy and effectiveness, providing a more comprehensive, data-driven analysis of government operations, thus ensuring the highest standards of accountability and trust.
