Bridging the Gap

One of the distinguishing features of audit organizations and reports is the emphasis on evidence to support findings and recommendations, so any techniques that have the potential to make that evidence more powerful should be given high priority. One way that offers that potential is to closely examine three of the techniques used by audit organizations to collect evidence: surveys, semi-structured interviews, and data collection instruments (DCIs). 

On January 16, 2019, the National Audit Office of Lithuania (NAOL) celebrated the Centenary of its establishment, an anniversary marking a challenging, yet colorful, history. The NAOL continues to make every effort to be recognized as an independent Supreme Audit Institution (SAI) that is…

Minsk (the Republic of Belarus) hosted the XVI Council of Heads of Supreme Audit Institutions (SAIs) of the Commonwealth of Independent States (the Council) June 7-8, 2016. The President of the Republic of Belarus, Alexander Lukashenko, along with the Chairman of the Executive Committee, Executive Secretary of the Commonwealth of Independent States, Sergei Lebedev, greeted attendees of the XVI session that included…