Today, more than ever, the international audit community needs to constantly enhance capacities in order to be in line with key global trends. The Moscow Declaration, adopted at the INCOSAI 2019, outlines the importance of nurturing auditors of the future and fostering an experimental mindset. To achieve these goals, SAI Russia as the Chair of INTOSAI, launched the INTOSAI Digital University (U-INTOSAI).

The INTOSAI Digital University is an open online educational platform, available for the whole INTOSAI community without any limitations. It is designed to provide digital space for the knowledge and best practices sharing, serving as an integrating tool for INTOSAI educational activities to create synergy.

U-INTOSAI is an aggregator, aims to:

• uni

Formation

In September 2019, the 72nd International Organization of Supreme Audit Institutions (INTOSAI) Governing Board re-established the INTOSAI Task Force on Strategic Planning (TFSP). The TFSP intends to ensure that INTOSAI continues to evolve as a dynamic and inclusive organization where our mutual experiences benefit us all. The Task Force will gather input to develop the next strategic plan, ensure continuity of the INTOSAI Strategic Plan for 2023-2028, and establish a means for sound monitoring of the plan’s implementation.

The TFSP is chaired by the United States Government Accountability Office (GAO) and composed of the Secretary General; Goal Chairs and Vice-Chairs; Policy, Finance and Administration Committee members; INTOSAI and Regional Organization Chairs and Secretariats; INTOSAI Development Initiative (IDI); INTOSAI Journal; and the Forum of INTOSAI Professional Pronouncements (FIPP) Chair and Vice-Chair.

  Launch

INTOSAI leaders representing 21 Supreme Audit Institutions (SAIs) gathered for the inaugural meeting via teleconference in February 2020. The Task Force discussed plans for the strategic planning process and opportunities to provide insight into global

In late 2018 the State Audit Institution of the United Arab Emirates (SAI UAE) along with other 14 Supreme Audit Institutions (SAIs)[1] signed up in a research project on a Sustainable Development Goals (SDGs) related topic that was launched by the Asian Organisation of Supreme Audit Institutions (ASOSAI) of which SAI UAE and the other 14 participants are members.  The research project is about audit on implementation of SDGs and specifically asks the project team to explore ways that enable leveraging digital or big data to achieve the SDGs.  SAI UAE accepted to take the leadership of the project and has since been steering the project team to address the project’s question.  The term of the project is two and a half years ending at the 15^th ASOSAI Assembly that is scheduled to be held in Thailand in 2021.

The aim of the project was to

SAI India is developing a bespoke end-to-end IT System named ‘One IAAD One System’ (OIOS), intended to fully automate the entire audit process, with necessary business process re-engineering, and also having a comprehensive Knowledge Management System (KMS).

• OIOS is envisaged as the primary system of record (Single Source of Truth) for the entire chain of audit activities (from audit planning and design through audit execution to issue and follow-up of Inspection Reports to processing and finalisation of the C&AG’s Audit Reports and follow-up). All activities and workflow will be performed real-time through the IT system, not post facto recording. A single IT system will ensure consistent, reliable data in a uniform format across all Audit Offices.
• OIOS covers all types of audit – compliance, financial and performance. The requ

The 2019 meeting of the CBC consisted of three parts: 

• The formal Steering Committee during which the nine work streams of the CBC reported on progress made since the previous meeting and also tabled their high level plans for the next three years 
• The regional forum on capacity development focused on (i) the ASOSAI region growth in supporting its member SAIs, and 
• A very interesting session on the fundamentals of Professionalism of SAIs and their staff.

More than a dozen SAI leaders and donor leaders highlighted the importance of SAI independence in the PFM system; deliberated on the importance of quality, global audit standards; debated the futility of the existence of good standards without a critical mass of capable professionals; re-emphasised the importance of measurement of SAI performance and the quality of outputs, and finally heard from a number of heads of SAIs outlining the future professionalization challenges faced by SAIs.

The meeting was an excellent reminder of the importance of the INTOSAI value chain and the inter-locking functions that creates the value that is INTOSAI.  We were made acutely aware of the importance of the need for releva

INTOSAI Regional Coordinating Platform Meeting Cape Town

 The South African SAI hosted a two-day coordinating platform for INTOSAI global bodies and INTOSAI regions from 21 to 22 May 2019. The purpose of the platform was to create an opportunity for INTOSAI stakeholders to discuss and update each other on current realities and how to improve coordination and alignment of INTOSAI strategic goals.  Below key points were discussed by participants:

• Mr Kimi Makwetu (Auditor Ge

I was eager and delighted when I was informed of the nomination for SAI Young Leader Initiative by IDI,INTOSAI Development Initiative. My happiness was boundless when SAI Young Leader of 2018-2019 from SAI India gave me feedback about the programme, the exposure she had and how the Programme bettered her personality moulding out a wonderful leader of her. After much brainstorming with my colleagues and friends, I decided on my SYL Proposal topic on SDGs.My proposal is preparation of an ‘Audit Guideline for review of efforts towards SDG 14-Life on Water.’ My proposal was shortlisted out of applications from 69 countries and I was to attend an online interview. Following the interview I was informed that I am, one among the 25 SYL 2019-2020s shortlisted for the current year. I was curiously looking forward for the first SYL interaction.

SAI Young Leader First Interaction of 2019-20 was held in Cape Town, The Tavern of the Seas from 13.05.2019 to 24.05.2019.We, a group of

Experience during Green Hat IDI Innovation exchange series

IDI Green Hat series of workshops have been introduced to provide common platform for knowledge sharing among SAI experts. The first such workshop titled Green Hat: IDI Innovation Exchange Series – “SAI and Data Analytics” was held on 7-8 May 2019 in Malta. Overall, 55 Experts from SAIs of AFROSAI-E, OLACEFS, EUROSAI and ASOSAI participated in the workshop and shared their experience of introducing Data Analytics in respective SAIs. The participants demonstrated different practices and tools of Data Analytics used in compliance, financial audits and performance audits. Apart from presenting the experience of SAI India in Data Analytics and a case study, I contributed to the workshop by facilitating a session on “Use of data analytics tools and techniques”.

Presentation

During the presentation, I shared the following facts with the participants about Data Analytics in SAI India:

• SAI India adopted Guid

The XXIII Conference of Commonwealth Auditors General was hosted by Comptroller and Auditor General of India in New Delhi from 21 to 23 March 2017.  The three day Conference was attended by 74 delegates from 36 countries including 25 heads of SAIs. The Conference held discussions under the main theme “Fostering Partnerships for Capacity Development in Public Audit”, in the context of the two sub-themes, namely, “Leveraging technology in public audit” and “Environment audit: A Commonwealth perspective”.

The sub-theme discussions were chaired by Prof. Mussa Juma Assad, Controller & Auditor General of Tanzania and Mr. Michael Ferguson, Auditor General of Canada respectively. Keynote addresses on the two sub-themes were delivered by SAI South Africa and SAI Australia respec

The IDI-KSC “Auditing SDGs programme” has the following results framework:

1.    Advocacy and Awareness Raising

2.    Guidance on Auditing of Preparedness for Implementation of SDGs

3.    ISSAI Based Cooperative Performance Audit of Preparedness of Implementation of SDGs

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In today’s wired world, literally, everything is connected and every single communication of information is recorded as ‘data’. With the generation of massive volumes of data, commonly known as Big Data and increasing availability of low cost technologies to access and process such data, ‘Analytics’ seems to be pervading all facets of life, both in the public and private sectors.

Analytics is the discovery, interpretation, and communication of meaningful patterns in data. This is done by the application of statistics (including visualisation)

Globally, and in each of our respective nations, we are in an era of interconnections, complexity, and rapid change that creates a set of new and daunting challenges for national governance and international institutions. The recent global financial crisis, international health pandemics, cross-border migration and refugees, long-term public sector fiscal sustainability, public corruption and money laundering, and looming fiscal exposures from climate change are prominent examples of the growing interconnectedness of challenges nations individually and collectively face. 

Underscoring those interconnections, this past September, the United Nations (UN) General Assembly Member States jointly committed to the 2030 Agenda for Sustainable Development.  The Sustainable Development Goals (SDGs) are the centerpiece of that agenda and provide an ambitious and long-term commitment for action across a bro

The Genesis of ISSAI 5300

The series 5300-5399 of ISSAIs is allocated to the Guidelines on Information Technology (IT) Audit under the ISSAI framework. However, till date, only one ISSAI, ISSAI 5310, on Information Security Audit existed. This ISSAI had also become due for revision. While deliberating upon the modalities of updating ISSAI 5310 as part of WGITA’s work plan to be presented in Vilnius, Lithuania (2013), the member SAIs recognised that this ISSAI should flow from an umbrella ISSAI, ISSAI 5300, the first in the series that addressed basic postulates of IT Audit, and delineates areas that IT Audit covered. In such a schema, ISSAI 5310 of Information Security Audit was a natural corollary.

While substantial guidance had existed on the subject of Information Technology audit that had been developed under the aegis of WGITA, there was also a growing sense amongst the IT Auditor community of the INTOSAI for an overarching, general princi

The common forum of technical experts for the INTOSAI Framework of Professional Standards (CF) has been set up jointly by the INTOSAI Professional Standards Committee (PSC), Capacity Building Committee (CBC) and Knowledge Sharing Committee (KSC). Fifteen members from across the INTOSAI community have been selected by the three Goal Chairs for their expertise in public sector standard setting, implementation of standards, SAI capacity development, cooperation and public sector auditing including performance, compliance, financial as well as other specialist streams of audit.

I am honoured to have been selected to Chair the forum. I look forward to this very important and challenging role bestowed on me. I would like to introduce the other members of the CF.  Read more

My INTOSAI

Monika González-Koss
Director of the INTOSAI General Secretariat
INTOSAI Director of Strategic Planning (2010 – 2016)

It was in November 1953 when 34 Supreme Audit Institutions (SAIs) and the United Nations met in Cuba, Havana, for their first Congress, to create the International Organization of Supreme Audit Institutions (INTOSAI). Among those 34 founding participants were representatives from South America, Europe, Africa as well as – curiously enough – the Vatican State.

A reflection by Ms Krislin Kivi – Coordinator of the 3^rd Young EUROSAI Conference

When the Young EUROSAI (YES) initiative emerged in 2013, two auditors from our office (the National Audit Office of Estonia) were sent to the YES Conference in Rotterdam. It was a first-of-a-kind event within EUROSAI – a conference from young to young. The two participants returned in sparkling eyes and positive emotions. It was obvious that the event had been truly refreshing and stimulating.

When the invitation dropped into our mailbox for the 2^nd YES