Tag: EUROSAI

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Sharaka Program Successfully Implements Virtual Exchange

When the beginning of the COVID-19 pandemic hit in early 2020, the Netherlands Court of Audit (NCA) was working on a five-year “Sharaka” cooperative program with seven partner Supreme Audit Institutions (SAIs) from Algeria, Iraq, Jordan, Morocco, Palestine, Sudan and Tunisia. Sharaka means partnership in Arabic, and the program aspires to…

Leading by Example Creates Culture Shift: SAO Hungary Employs Mechanisms to Enhance Transparency, Accountability and Integrity

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote…

EUROSAI IT Working Group: Supporting the “Future Auditor”

Since its inception, the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group (ITWG) has strived to provide a platform enabling European audit institutions to exchange good IT audit practices and effectively use IT in oversight work. To achieve this, the ITWG has…

New Trends in Audit Work and the Future of Accountability

The world is changing, and Supreme Audit Institutions (SAIs) are evolving. Over the last 20-30 years, SAIs—slowly and gradually—have been transforming working methods to better address external factors, such as changes in State and society. Identifying trends is a valuable undertaking that facilitates discussion, promotes idea exchange, and enhances global efforts. Motivated by…

Auditing Machine Learning Algorithms: A White Paper for Public Auditors

Public authorities and government entities have already started developing and implementing Artificial Intelligence (AI) and Machine Learning (ML) algorithms to improve public services and reduce costs. While prospective gains are immense, this technology also presents new challenges and risks, such as…

SAI Poland Hands Over EUROSAI ITWG Chairmanship to SAI Estonia

Marian Banaś, President of the Supreme Audit Office of Poland, handed over chairmanship of the European Organization of Supreme Audit Institutions (EUROSAI) Information Technology (IT) Working Group to Janar Holm, Auditor General of the National Audit Office of Estonia, in June. The EUROSAI IT Working Group…

UN SDGs and SAI Slovenia
Is Slovakia Prepared to Implement Agenda 2030?

At the September 2015 United Nations (UN) Sustainable Development Summit, Heads of State, including the Slovak Republic, adopted the 2030 Agenda for Sustainable Development, which included 17 Sustainable Development Goals (SDGs)—global goals establishing objectives across economic, environmental and social dimensions to be achieved by 2030. All 17 SDGs are…

2020 EUROSAI Congress to Illustrate Future of Audit

In the very heart of Europe—Prague, Czech Republic—representatives from all European Supreme Audit Institutions (EUROSAI) will unite to participate in the XI EUROSAI Congress from May 31-June 4, 2020. The Supreme Audit Office of the Czech Republic…

Innovation Labs: Embrace Change to Reap Rewards

Potential useful data is piling up everywhere. Scientific and Technological (S&T) advances are happening quickly and are, just as quickly, becoming difficult to follow. Discussions on topics—such as audit automation, Machine Learning, Artificial Intelligence and Blockchain—abound, as does advice to move everything to the infamous cloud, and these trends are certainly impacting…

Data, Auditing & Strategy: Unlocking Knowledge in Capitalizing on Opportunities, Addressing Challenges

Data has become a prominent auditing buzzword—as revealed through the increased use of the term throughout the global accountability community to include the International Organization of Supreme Audit Institutions (INTOSAI) and its member Supreme Audit Institutions (SAIs). While data opens up new possibilities for SAIs…

Grand National Débat: The French Supreme Audit Institution Connected to the Citizens

Confronted with a movement protesting the gas tax increase, the French government took action by launching a National Grand Débat to promote direct exchange with citizens. This national consultation was designed to shed light on citizen concerns within four main themes—ecological transition, taxation, public services and democracy. The consultation was divided into two phases…

Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic…