Tag: ASOSAI

Supreme Audit Institutions (SAIs)—as independent, objective entities—play a major role in improving public financial management transparency and accountability.
SAIs also greatly contribute to the Sustainable Development Goals (SDGs) by auditing national preparedness for SDG implementation and undertaking performance audits to track…

The technological revolution has transformed and disrupted our lives in an incredible manner, and with ever-increasing volumes of data and related oversight processes, public audit dynamics also require substantial change. Endorsed at the XXIII International Organization of Supreme Audit Institutions (INTOSAI) Congress, the Moscow Declaration encourages Supreme Audit Institutions (SAIs) to…

Sustainable development—development that meets present needs without compromising the ability to meet future needs—can be divided into three integrated dimensions: economic, environmental and social. These aspects must be balanced if we are to achieve the United Nations (UN) “future we want.” How is such balance achievable and what does it look like conceptually? This article discusses…

The Board of Audit (Board) of Japan submitted its annual report to Japan’s Prime Minister in November and recently welcomed a new Board President…

Controlling and assuring quality can be challenging, particularly in environments where resources are limited, since quality involves systems and processes aimed at ensuring SAIs issue reports that are appropriate and in accordance with applicable laws and regulations. Creating a central, dedicated quality office is essential—it allows a SAI to focus on…

The Royal Audit Authority (RAA) hosted the 10th meeting of the Forum for INTOSAI Professional Pronouncements (FIPP) Paro from March 4-8, 2019. Twenty-three delegates from 15 member countries attended the meeting and…