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www.intosaijournal.org spring 2020 edition
Board of Editors
Margit Kraker, President, Rechnungshof, Austria
Spring 2020
Sylvain Ricard, Interim Auditor General, Canada Vol. 47, No. 2
Nejib Gtari, Premier Président, Cour des Comptes, Tunisia
Gene L. Dodaro, Comptroller General, United States of America The International Journal of Government Auditing is
Dr. Elvis Amoroso, Comptroller General, Venezuela published quarterly in Arabic, English, French, German
and Spanish on behalf of INTOSAI (International
President Organization of Supreme Audit Institutions). The Journal,
James-Christian Blockwood (U.S.A.) which is an official organ of INTOSAI, is dedicated to
the advancement of government auditing procedures
Vice President and techniques. Opinions and beliefs expressed are
Michael Hix (U.S.A.) those of individual contributors and do not necessarily
reflect the views or policies of the organization.
Editor
The editors invite submissions of articles, special reports,
Heather Santos (U.S.A.)
and news items, which should be sent to the editorial
offices at:
Special Contributors
Kristie Conserve (U.S.A.) U.S. Government Accountability Office
Paul Miller (U.S.A.) 441 G Street, NW, Room 7814
Washington, D.C. 20548
Administration and Operations U.S.A.
Michael Huskey (U.S.A.)
E-mail: intosaijournal@gao.gov
Peter Knopes (U.S.A.)
Online: http://intosaijournal.org/our-submissions/
journal-submission/
Associate Editors
AFROSAI Secretariat Given the Journal’s use as a teaching tool, articles most
ARABOSAI Secretariat likely to be accepted are those that deal with pragmatic
aspects of public sector auditing. These include case
ASOSAI Secretariat
studies, ideas on new audit methodologies or details
CAROSAI Secretariat
on audit training programs. Articles that deal primarily
EUROSAI Secretariat with theory would not be appropriate. Submission
OLACEFS Secretariat guidelines are located at http://intosaijournal.org/our-
PASAI Secretariat submissions/.
INTOSAI General Secretariat
The Journal is distributed electronically to INTOSAI
Office of the Auditor General, Canada
members and other interested parties at no cost. It is
Office of the Auditor General, Tunisia also available electronically at www.intosaijournal.org
Office of the Auditor General, Venezuela or www.intosai.org and by contacting the Journal at
U.S. Government Accountability Office intosaijournal@gao.gov.
TH S
SSUE
4 Editorial
6 Letter from the Journal
7 News in Brief
18 Special Contribution
Bridging the Equality Gap: SAI Female Leadership
24 IDI Special on Gender Equality Initiatives
26 Feature Stories
Auditing SDG Implementation: A Wheel of Balance
Is Slovakia Prepared to Implement Agenda 2030?
31 Inside INTOSAI
36 Spotlight on Capacity Building
ALS
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40 Spotlight on Science & Technology PME
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EDITORIAL
"The novel coronavirus outbreak has,
once again, reminded us we live in a
world without borders when faced with
global disasters. The good news–it’s not
only a matter of common problems, it’s
a matter of joint solutions."
AUDITING SUSTAINABLE DEVELOPMENT:
INTOSAI COMMUNITY MILESTONES
by Aleksei Kudrin, Chairman, Accounts Chamber of the Russian tackling the challenge we face today. Specific indicators
Federation, and Chairman of the International Organization of and benchmarks have been formed or revised giving us
Supreme Audit Institutions the opportunity to move to well-defined standards and an
international indicator-based “language” to communicate
and better understand the global situation. In fact, the world
The Spring 2020 Edition of the International Organization
received tools to monitor conditions in any country and answer
of Supreme Audit Institutions (INTOSAI) Journal is dedicated
the question: are we doing everything possible to solve
to a very promising, yet quite challenging, topic: the 2030
problems and achieve sustainability?
Agenda for Sustainable Development. While the world has
seen a number of development agendas, none have been In this context, how can Supreme Audit Institutions (SAIs)
fully comprehensive, proactive and inclusive. contribute? We have been talking a great deal about SDG
17, which urges stakeholders from all the United Nations
The novel coronavirus outbreak has, once again, reminded us countries to revitalize partnerships and enhance the means
we live in a world without borders when faced with global for implementing sustainable development. SAIs play a part
disasters. The good news–it’s not only a matter of common in such endeavors, providing a strategic view on governance
problems, it’s a matter of joint solutions. mechanisms that can be applied to make efforts of public
institutions, private sector organizations and society coherent.
The 2030 Agenda set ambitious targets, particularly for
the healthcare sector, objectives that include eliminating Important results have already been achieved. In addition to
communicable diseases. To a certain extent, the Sustainable auditing SDG-related spheres, SAIs have started performing
Development Goals (SDGs) have already played a role in specific SDG audits. Though at various audit stages (from
4 International Journal of Government Auditing—Spring 2020
EDITORIAL
assessing preparedness to evaluating implementation), these We continue work on the INTOSAI University project, an online
activities generate valuable knowledge (a resource the educational platform for auditors, as well as a broader,
INTOSAI community has always been keen to share). worldwide audience. I am convinced INTOSAI University
will be an extremely useful tool to exchange knowledge
The most remarkable example, perhaps, is the joint INTOSAI on important topics, such as SDG auditing, particularly in
Development Initiative (IDI)/Knowledge Sharing Committee conditions when hosting international meetings is not an option.
auditing preparedness program. The program, conducted
by more than 70 SAIs, addressed overarching governance Other, more recent, joint initiatives include the first INTOSAI
matters and SDG implementation policies in various countries. SDG coordination meeting held in Vienna. The February
Results indicate that SDG strategies, budgetary provisions or 2020 event resulted in a draft SDG Action Plan devised by
coordination mechanisms with clearly defined responsibilities INTOSAI Chair, General Secretariat, Goal Committee and
have yet to be put in place by many nations. The massive IDI representatives.
experience obtained by SAIs was shared with institutions
responsible for generating Voluntary We envisage all SAIs actively contributing
National Reviews–bringing visibility to to this plan, which contains specific SDG
governments on identified issues and "Sharing knowledge to find measures, such as finalizing the ISAM,
helping form joint cross-departmental the most effective and efficient launching an SDG information hub; and
mechanisms to find solutions. Program
solutions is ever relevant to designing a unified online “SDG Atlas”
outcomes also provided the foundation
that incorporates SAI SDG reports and
for the IDI SDG Audit Model (ISAM), achieve sustainable development–
recommendations.
a framework designed to impart a now and for generations to come."
sound methodological basis for SAIs
The SDG Action Plan also calls for the
conducting SDG audits.
Working Group on SDGs and Key
Sustainable Development Indicators (WGSDG KSDI) to
The XXIII INTOSAI Congress held in Moscow reaffirmed the
strengthen the coordination of SDG-related activities and
audit community’s commitment to making tangible contributions
more robustly share experiences in developing and utilizing
to SDG implementation. The Moscow Declaration urged SAIs
practically-oriented evaluation instruments.
to promote more effective, transparent and informative
accountability for public sector outcomes, thus enhancing SAI
The WGSDG KSDI, chaired by the Accounts Chamber, evolved
roles in SDG achievement, which includes relevant audit-
from the Working Group on Key National Indicators, a group
based advice on strategic parliamentary, governmental and
possessing more than 10 years of experience in creating
public administration issues. A particular emphasis was placed
guidelines to measure progress in achieving national goals.
on inclusiveness: no one should be left behind, and SAIs need
to find more efficient ways to address this important aspect of
WGSDG KSDI work will support SAIs as strategic partners to
the 2030 Agenda.
governments in promoting SDG implementation, and its insight
More than ever, using digitalization and data analytics is and experience will provide a unique opportunity to become
critical, as exploring opportunities to publish data in an open an SDG audit competence center. The group now comprises
format can improve governance transparency and provide 32 members and observers, and we invite INTOSAI member
citizens with a better understanding of what works and what SAIs to join and contribute to initiatives that will certainly touch
doesn’t. Additionally, electronic data and analytic techniques all corners of the world nationally, regionally and globally.
can be used to nurture the auditors of the future to efficiently
use cutting-edge tools and share knowledge through peer-to- INTOSAI has established lofty goals for the years to come,
peer communication. and, in light of today’s challenges, we should not be tempted
by any illusions we can sort everything out on our own. Sharing
As INTOSAI Chair, the Accounts Chamber of the Russian knowledge to find the most effective and efficient solutions is
Federation (Accounts Chamber) is ready to lead efforts in ever relevant to achieve sustainable development–now and
shaping the international audit community's future. for generations to come.
www.intosaijournal.org 5
LETTER FROM THE JOURNAL
The Journal remains resourced,
operational and committed to
ensuring INTOSAI members
and the broader accountability
community stay connected.
During this time of distancing,
travel limitations and
uncertainty, we look forward to
exploring new ways to collaborate
and share information.
The emergence of the COVID-19 Pandemic has, globally, put webpage and focusing on lessons learned to help prevent
us on a tumultuous path. The pandemic has affected public future pandemics and related impacts;
health, the global economy, our governments, the citizens • Disseminating encouraging messages from Auditors General
we serve, the International Organization of Supreme Audit on the INTOSAI Community Portal;
Institutions (INTOSAI), our Supreme Audit Institutions (SAIs)
• Holding Task Force on Strategic Planning virtual meetings
and our employees. As science continues closing in on this
to ensure INTOSAI is prepared for any future widespread
virus infecting millions around the world and affecting us
issues; and
all, INTOSAI responsibilities—and its eventual role in the
aftermath—become more apparent. • Leveraging INTOSAI Development Initiative workstreams
for continued SAI support and enhancing SAI relevance
INTOSAI, a voluntary international organization that improves through online guidance, education and interaction on
accountability and enhances knowledge sharing on a global auditing national COVID-19 response efforts and future
scale, remains one of the largest non-political, government public health system resilience.
organizations on the world stage with more than 195 member-
nation SAIs. “The PFAC COVID-19 Initiative will play an important role in
helping SAIs around the world continue to serve their citizens
Structured across seven regions, INTOSAI communicates, and governments while sharing and learning from best
collaborates and cooperates through a vast network that practices of other SAIs to help the INTOSAI community operate
continuously exemplifies INTOSAI's motto, “Mutual experience effectively in this new environment.”—Gene L. Dodaro, United
benefits all.” States Comptroller General and PFAC Vice Chair.
Through actions taken now, INTOSAI has an opportunity to The Journal, INTOSAI's official communication mechanism,
help in the current pandemic fight, as well as lessen the impact remains resourced, operational and committed to ensuring
of similar, future events. INTOSAI will play an integral role in INTOSAI members and the broader accountability community
the review and follow-up of worldwide efforts to address stay connected. During this time of distancing, travel limitations
and learn from the emergence of COVID-19. Meanwhile, and uncertainty, we look forward to exploring new ways to
INTOSAI continues supporting member organizations through collaborate and share information, and the Journal encourages
unified initiatives, such as: audit organizations to share individual stories as well as SAI
contributions to national pandemic endeavors.
• Establishing a COVID-19 Initiative (under Policy, Finance
and Administration Committee (PFAC) guidance) to maintain James-Christian Blockwood, INTOSAI Journal President and
continuity of operations across INTOSAI and individual Managing Director, United States Government Accountability
SAIs, while sharing relevant information via a dedicated Office Strategic Planning and External Liaison
6 International Journal of Government Auditing—Spring 2020
NEWS IN BRIEF
NEWS FROM SAIs
AROUND THE WORLD
News from Egypt
CONTRIBUTING TO GLOBAL ANTI- • 15th ARABOSAI
Capacity Building
CORRUPTION INITIATIVES
Committee meeting in
The President of the Accountability State Authority (ASA) Oman; and
headed a delegation participating in December 2019 events
hosted by the United Arab Emirates State Audit Institution. • Inaugural meeting for
At the seminar on "Strengthening Collaboration between the ARABOSAI Auditing
SAIs and Anti-corruption Authorities," he delivered a speech Sustainable Development
that highlighted training as an important component to help Goals Committee in Tunisia
increase staff capacity in combating corruption. (the ASA was nominated to serve as
Committee Vice President).
The ASA President also contributed to dialogue at the 8th
Conference of State Parties to the United Nations (UN)
Convention Against Corruption (COSP8). The COSP8 PROVIDING EXPERTISE TO
session included reviewing convention execution; discussing COMESA, AU BOEA
international cooperation methods to better confront and The ASA chairs the Common Market for
deter corruption and recover assets; and preparing for the Eastern and Southern Africa (COMESA)
2021 UN General Assembly.
Board of External Auditors for fiscal year
2018. The Board has finalized its charter
SHARING KNOWLEDGE, EXPERIENCES IN elaboration, as well as all required
REGIONAL CAPACITY audit instruments, which are currently in
approval stages by relevant COMESA
The ASA hosted and participated in several events throughout organs.
January and February, including:
• A workshop on "The Role of Regional Organizations in A permanent member of the African
Evaluating and Following-up on SAIs' Performance" that Union Board of External Auditors, the
included delegates from 22 SAIs, as well as an ARABOSAI ASA is participating in the interim
representative and expert from the African Organization audit for African Union accounts for
of English-speaking Supreme Audit Institutions (AFROSAI-E); fiscal year 2019.
• The 79th Permanent Committee for the Financial Auditing
Journal meeting hosted by the Arab Organization of
Supreme Audit Institutions (ARABOSAI) in Tunisia;
www.intosaijournal.org 7
NEWS IN BRIEF
News from Cyprus
AUDIT OFFICE HOSTS SEMINAR
ADDRESSING NEW EU REGULATION
The Audit Office of the Republic of Cyprus hosted a seminar
on the European Union’s new General Data Protection
Regulation. The seminar, held in November 2019, focused
on the impact the regulation will have on Supreme Audit
Institutions in performing audits, as well as handling, storing
and destroying personal data.
Twenty-two participants from 13 European SAIs participated
in the event, which also included several guest speakers:
Johan van Damme, Data Protection Officer, European Court
of Auditors; Niels Bertil Rasmussen, Office of Data Protection,
European Commission; and Irene Haller, Internal Audit Office,
European Commission.
News from Guatemala
GENERAL COMPTROLLER OF ACCOUNTS • More than 1,200 staff members were trained on the
“National Development Priorities Planning Process in the
CONTRIBUTES TO NATIONAL SDG EFFORTS Results Management Framework.”
• The CGC hosted a discussion on sustainable development
The General Comptroller of Accounts (CGC) of the Republic of
objectives designed to foster a culture of collaboration and
Guatemala formed a strategic alliance with the Presidency’s transparency; promote accountability; and more effectively
Secretariat of Planning and Programming, who is responsible achieve compliance with national development priorities.
implementing the National Development Plan and Sustainable
• The CGC, with support from the German Agency for
Development Goals (SDGs) in the country. International Cooperation 2030 Agenda Project, held
a workshop on “Managing for Results, Monitoring and
Under the leadership of Dr. Edwin Humberto Salazar Jerez, Evaluation of Institutional Results Based on Performance
Comptroller General, the CGC carried out several activities Indicators” aimed at strengthening the planning process
in 2019 as part of the alliance. with a focus on the SDGs and results management.
8 International Journal of Government Auditing—Spring 2020
NEWS IN BRIEF
News from Malta
FINLAND AUDITOR GENERAL VISITS Yli-Viikari gave an inspiring speech
on “Current Trends in Public Audit—A
MALTA NATIONAL AUDIT OFFICE Global Perspective,” and identified
The Auditor General of the National Audit Office (NAO) of emerging issues affecting public
Finland, Tytti Yli-Viikari, accompanied by Jenni Leppälahti, audit, such as auditing Sustainable
visited the NAO of Malta January 31, 2020, to discuss Development Goal implementation
enhanced cooperation between the two institutions. and navigating potential scientific
and technological impacts on the
Dialogue included an open exchange of experiences and audit profession.
knowledge on several mutually interesting public sector
auditing topics, including how national audit institutions play During her speech, Yli-Viikari noted, “The added value of
key roles in enhancing good governance across the public public audit is in giving insight to decision-makers on complex
sector. policy issues and policy coherence while also strengthening
accountability mechanisms.”
Yli-Viikari, discussed current developments and organizational
changes within the Finnish NAO, which increasingly considers She added, “There is tremendous potential in cooperation
public interests while also ensuring audit work focuses on and international benchmarking, which is why it is a great
major risk areas. pleasure for me to learn from the practices of the Maltese
Audit Office and share thoughts on the current issues our
The Auditor General of the NAO of Malta, Charles Deguara,
administrations face."
highlighted recent NAO Malta progress that includes ongoing
implementation of the organization's five year strategic plan,
increasing infographics in audit work, and integrating video
products into reports.
www.intosaijournal.org 9
NEWS IN BRIEF
News from Turkey
In developing the communication strategy, the TCA adopted
a participatory approach, one that considered external
stakeholder expectations and contributions. To achieve this, the
TCA analyzed both internal and external environments then
identified key stakeholders and corresponding communication
strategies (see Figure 1).
The new communication strategy aims to:
• Create value for all stakeholders, including citizens and
parliament;
NEW COMMUNICATION STRATEGY=NEW
• Increase audit impact through effective stakeholder
ERA IN STAKEHOLDER ENGAGEMENT engagement; and
Communication remains a significant tool for any successful • Significantly contribute to strengthening Turkish public
organization, and the Turkish Court of Accounts (TCA), sector and sustainable development accountability and
Turkey’s Supreme Audit Institution (SAI), is well aware that transparency.
good communication channels with stakeholders can help
achieve organizational strategic goals and contribute to Contact the TCA via email at int.relations@sayistay.gov.tr for
an effective, transparent and accountable public financial more information.
management system.
The TCA, an International Organization of Supreme Audit
Institutions (INTOSAI) member, participated in the 2019
INTOSAI Development Initiative (IDI) SAI Young Leaders
(SYL) program by nominating a young leader who devised a
proposed change approach, “Developing a Communication
Strategy.”
The proposal, which formed the basis for the TCA 2019-
2023 Communication Strategy, focused on transforming
current stakeholder engagement practices into an agile,
effective communication plan.
The TCA 2019-2023 Communications Strategy aims to
ensure (1) organizational goals and objectives are achieved
and (2) the TCA contributes to public sector accountability
and transparency by increasing audit impact.
The strategy is proactive and extends beyond reporting
to stakeholders by highlighting feedback mechanisms;
employing a two-way process; and complying with TCA’s
role in fulfilling the Sustainable Development Goals. The TCA
also considered possible enterprise risks and established
communication channels to eliminate or mitigate potential
negative impacts on relevant activities. Figure 1: Key Stakeholders and Engagement Strategies
10 International Journal of Government Auditing—Spring 2020NEWS IN BRIEF
News from Bahrain
NAO HOSTS SEMINAR while balancing professional and personal commitments was
difficult; however, Abdulrahman considered the competition
ON IMPORTANCE OF an opportunity to develop research skills while successfully
INTERNAL AUDIT representing the NAO.
The National Audit Office (NAO) of
Honored to personally receive the award from NAO’s
the Kingdom of Bahrain organized
Auditor General, H.E. Shaikh Ahmed bin Mohammed Al
a seminar on the importance of
Khalifa (pictured third from left), Abdulrahman noted, “Taking
internal audit. The two-day seminar, attended by more than
part in the competition expanded my knowledge and skills
150 employees from 55 government agencies, including
in conducting scientific research. I highly recommend this
NAO instructors and experts from the University of Bahrain,
experience.”
Bahrain Institute for Banking and Financial Studies, Deloitte
and Touche, Ernst and Young, PricewaterhouseCoopers (PwC)
and Klynveld Peat Marwick Goerdeler (KPMG), focused on NAO CONTRIBUTES
international standards, important developments and latest TO SUSTAINABILITY
practices. The event also highlighted NAO work procedures Fakhriya Sarhan, NAO Bahrain
and processes, including the legal framework guaranteeing Performance Audit Supervisor,
NAO’s independence as a Supreme Audit Institution (SAI), as participated in a workshop
well as its audit mandate, objectives and methodology for on “Sustainable Development:
preparing and issuing reports. The Concept and Audit” in Jaipur, India. The workshop,
Participants discussed the role of corporate governance in organized by the INTOSAI Working Group on Environmental
protecting public funds; whether non-audit services affect Auditing, provided an excellent platform for participants to
auditor independence and audit quality; and importance exchange knowledge on auditing Sustainable Development
of international auditing standards, particularly referencing Goal (SDG) issues and presented opportunities to engage
International Organization of Supreme Audit Institutions with field experts; learn about basic concepts; and share
(INTOSAI) guidance. Key seminar sessions concentrated on best international practices. The event also included a field
internal audit—its critical role in adding value; improving visit to Barefoot College in Tilonia, India, providing inspiration
organizational efficiency and effectiveness; and contribution on meeting present needs while securing future resource
to risk management. Delegates also deliberated the auditor’s availability.
role in personal data protection, common fraud cases, and Recognizing the importance of Agenda 2030, the SDGs and
auditing disruptive technology risks. their incorporation into INTOSAI Strategic Plan 2017-2022,
NAO Auditor General, Shaikh Ahmed bin Mohammed Al NAO workshop participation adds to organizational efforts
Khalifa, noted the symposium’s ability to create awareness of in cultivating sustainable development capacity.
internal audit and its role in protecting public funds along with
strengthening the partnership between NAO and government SAI PMF WORKSHOP
agencies to promote an integrated approach to auditing.
HELPS NAO DEVELOP
SKILLS, EXPERIENCES
STAFF EARNS AWARD Aysha Adam, NAO Bahrain
IN REGIONAL RESEARCH Head of Financial Resources,
COMPETITION participated in the February
2020 SAI Performance Measurement Framework (PMF)
Abdulrahman Mohamed Abdulla workshop hosted by the State Audit Bureau of Kuwait. In
Husain (pictured second from left), cooperation with the World Bank, the workshop aimed to
Senior Auditor at Bahrain’s NAO, understand SAI PMF—the evaluation process and how SAIs
earned third place honors in the 12th Arab Organization of and stakeholders can use performance measurement reports.
Supreme Audit Institutions (ARABOSAI) Scientific Research Training sessions focused on examining experiences and
Competition for his scientific research on “Developing Audit developing skills in applying SAI PMF principles in planning,
Work and Achieving Added Value.” Researching the topic implementing and reporting.
www.intosaijournal.org 11NEWS IN BRIEF
News from Peru
REGIONAL ANTI-CORRUPTION MEGA participation. SAI Peru officials will return to each region after
two months to share findings with citizens.
OPERATION CONTROL UNDERWAY
Corruption and poverty are primary concerns. According to a
For the first time, the Office of the Comptroller General of the 2018 Public Prosecutor Office report, "Corruption in Regional
Republic of Peru, Peru’s Supreme Audit Institution (SAI), will and Local Governments," there have been 117 elected
carry out Anti-corruption Mega Operation Control (AMOC) authorities involved in proceedings for regional, provincial
in prioritized areas as part of the SAI’s territorial approach and district corruption offenses.
in preventing, investigating, detecting and addressing acts of Cajamarca will be the first regional intervention. While
corruption and functional misconduct. Cajamarca possesses the largest gold mine in South America
This new anti-corruption strategy, implemented in March 2020, with an annual budget of $1.5 million, it is paradoxically the
consists of a region-specific massive deployment of auditors, region bearing the highest poverty levels, high percentage
programs and services to examine issues requiring timely of sanctioned former public officials for functional misconduct,
intervention and effective response. This territorial approach and a large number of citizen complaints filed for alleged
public administration irregularities.
provides a complete radiography of regional issues and allows
SAI Peru to evaluate and initiate actions in public works and The AMOC approach aims to prevent and reduce corruption
services relevant to citizens, contribute to good public resource and functional misconduct; contribute to improving public
use, and identify opportunities service improvement. SAI Peru administration; and make a difference in the lives of citizens
will simultaneously deploy social oversight programs—such who legitimately aspire to access quality public works, goods
as Citizen Monitors and Youth Auditors—to promote citizen and services.
12 International Journal of Government Auditing—Spring 2020NEWS IN BRIEF
News from the Slovak Republic
SUPREME AUDIT OFFICE HIGHLIGHTS incorporating accredited and accepted quality standards is
essential, but how can SAI work truly be evaluated?
IMPORTANCE OF QUALITY AND PEER
REVIEWS, LEADS BY EXAMPLE A peer review, though demanding, provides benefits and
added value that usually exceed the costs. Considering the
by Karol Mitrík, President, Supreme Audit Office of the Slovak unique position SAIs occupy in the public sector, a peer review
Republic is a worthwhile investment.
By voluntarily undertaking a peer review, a SAI makes its work
Public administrations worldwide are increasingly challenged
available for external assessment based on internationally
by society and stakeholders to demonstrate and improve value
accepted auditing standards—of great importance at both
for sustainable development. Supreme Audit Institutions (SAIs)
national and international levels.
serve as important pillars of national socio-economic systems
and play pivotal roles in enhancing public sector performance, While the Supreme Audit Office of the Slovak Republic (SAO
which means meeting the highest professional standards and SR) is not compelled to undertake an external assessment under
levels of integrity. the country´s legal framework, present SAO SR leadership
reached out to colleagues from the United States Government
It is imperative SAIs adopt a culture aimed at continuously Accountability Office (GAO), as the peer review team lead,
improving and investing resources to develop capacities along with the SAIs of Finland, Hungary and Poland, to take
needed to discharge duties and achieve established goals a closer look at SAO SR operations—planning, audit activity
while also maintaining independence. quality, and openness and communication.
A SAI’s reputation is based on output quality, so it remains The assessment will follow International Organizations of
Supreme Audit Institutions (INTOSAI) guidance, and the peer
vital to seek excellence in this area. Arguments for achieving
review team has already held its first meeting earlier this
excellence are, perhaps, more compelling for SAIs than other
year. Additional meetings are planned with final report
institutions due to the nature of SAI work—reviewing or
delivery expected in December 2020.
assessing actions of others.
The SAO SR champions the peer review process and continues
Quality and excellence are rarely achieved spontaneously— leading by example. As the Subcommittee on Peer Review
they must be managed. Quality influences credibility and Chair, the SAO SR organized a successful peer review
relevance, and leadership, responsible for establishing and conference in 2018 and plans to host a similar event in 2021.
operating a quality management system, should make it a For more information about peer reviews, contact info@nku.
priority. Obtaining independent recognition on quality by gov.sk.
www.intosaijournal.org 13NEWS IN BRIEF
News from Myanmar
ENHANCING PERFORMANCE AUDIT
CAPACITY AND REPORT WRITING
A Memorandum of Understanding (MoU) signed between the
Supreme Audit Institutions (SAIs) of Myanmar and Norway
includes cooperation to enhance work in performance and
compliance audits. In January 2020, SAI Myanmar established
a 14-member unit specializing in performance audits, and as
part of the MoU, SAI Norway experts—Oda Krogh Laeret,
Hege Maaso, Haakon Haugevik Jernsletten, Felix Paul Rober
and Ingvald Heldal—conducted a workshop February 17-
28, 2020, dedicated to "Performance Audit Report Writing
and Performance Audit Unit Capacity Development."
The workshop included an introduction to performance audit;
a discussion on conducting performance audits through various phases; dialogue on SAI Norway best practices; and an
insightful question and answer session. Event participants gained knowledge on topics, such as performance audit processes,
techniques and procedures; methods to develop and maintain a competent, effective performance audit unit; guidance on
implementing quality control; and best practices in administering human resource functions. At the event's conclusion, SAI
Norway experts shared workshop outputs with SAI Myanmar management and held robust discussions on the parliamentary
reporting process; drafting a performance audit manual; additional performance audit training cooperative efforts in regions
and states; forming specialized performance audit teams in each division; and establishing a methodology support unit.
News from Bosnia and Herzegovina
REPORT ASSESSES GOVERNMENT SDG
IMPLEMENTATION PREPAREDNESS
The Audit Office of the Institutions of Bosnia and Herzegovina (BiH), the
nation’s Supreme Audit Institution (SAI), recently published a performance
audit report assessing government preparedness to respond to Agenda 2030
commitments. The report represents SAI efforts to contribute to International
Organization of Supreme Audit Institutions (INTOSAI) Strategic Plan 2017-
2022 and aims to encourage relevant institutions to take action in achieving
the Sustainable Development Goals (SDGs). The audit, which evaluated
current progress and necessary future measures, indicates that, since the
adoption of Agenda 2030, Bosnia and Herzegovina state institutions have
not met basic preconditions required to implement the SDGs, particularly as
relevant institutions have failed to properly utilize resources. The Audit Office
recommended institutions take a more direct, efficient approach, which
involves: (1) establishing a strategic and institutional framework geared
toward SDG implementation; and (2) executing a system of regular reporting
and monitoring of such implementation. Institutional implementation of the
SAI’s recommendations will, among other things, create a better foundation
for national SDG implementation. The full report can be accessed here.
14 International Journal of Government Auditing—Spring 2020NEWS IN BRIEF
News from Latvia
ASSESSING NATIONAL HOUSING POLICY'S in situations where existing policies and other measures have
failed to deliver expected results in housing quality.
CONTRIBUTION TO SUSTAINABILITY
For comprehensive insight into the housing
Sustainable Development Goal (SDG) 11 situation, auditors assessed State readiness
calls for the world to “make cities and human to achieve SDG 11 and evaluated whether
settlements inclusive, safe, resilient and existing policies were adequate to ensure
sustainable,” with SDG Target 11.1 specifically safe housing by pursuing responses to
aiming to ensure access to adequate, safe such questions as: do homeowners and
and affordable housing for all by 2030—a housing managers ensure building safety; have supervisory
topical goal for Latvia. In December 2019, Latvia’s Supreme authorities properly controlled building conditions; can
Audit Institution (SAI) performed a compliance/performance homeowners afford maintenance costs; and can they access
audit* to assess whether State policy ensured safe housing. national or municipal support?
Using European Union indicators for safe housing (buildings
without significant damage, such as leaking or rotten roofs, The audit found that laws and
windows, walls, floors or foundations), SAI Latvia gauged the regulations stipulating obligations
extent to which existing and planned government measures to maintain housing safety were not
reduced the proportion of people living in significantly observed; supervisory authorities
damaged houses and contributed to achieving SDG 11. did not prevent failures in meeting
regulations; and financial support instruments were not
Auditors assessed how SDG 11 is integrated sufficient, as building maintenance, neglected for years,
into national development planning and required substantial investments. The audit sample revealed
budgeting by seeking answers to questions, 62% of the buildings did not meet fire safety requirements,
including: is national policy reviewed by and 76% have other significant damage.
identifying areas covered by the SDG; are
national policy goals aligned with the SDG; Audit results serve as a timely reminder to policymakers—
are the means for achieving national goals identified and integrating SDG 11 into national development and budget
determined; and is a framework for SDG integration planning requires a simultaneous reassessment of existing
established at all government levels that ensures institutional policy relevance and past performance. Doing so will
coordination and integrated action? eliminate potentially including inefficient measures into policy
plans and promote access to safe housing and progress
Audit results showed appropriate government action in toward achieving SDG 11 (and other SDGs), thus contributing
setting national goals related to SDG11 in medium-term
to sustainability in Latvia and the world as a whole.
national development planning documents. However, the
ministry responsible for housing policy has not developed
further action plans with measures to achieve national goals. *Does one meet necessary safety compliance preconditions for
This raises legitimate concern about institutional readiness. buildings managed by local governments and launched into
One audit conclusion noted such an action plan was crucial operation?
www.intosaijournal.org 15NEWS IN BRIEF
News from the Czech Republic
SUPREME AUDIT INSTITUTIONS HACK audit quantities by country, and encourages SAIs to participate
in the database and add to audit results.
EUROSAI IN PRAGUE
“ROD4SAI,” designed by the Swedish-German team, took
At the Supreme Audit Office (SAO) of the Czech Republic in
second place. Using Swedish Parliament open data and
Prague, 68 programmers, data analysts and auditors from 21
other metadata, “ROD4SAI” enables parliamentary data
countries gathered for the historic March 2020 International
searches and comparison by topic. The application permits an
Hackathon of Supreme Audit Institutions (SAIs)—an event
promoting international SAI cooperation, which is a priority extended database to be incorporated into a page containing
for the upcoming European Organization of Supreme Audit an overview of reports, references, and other SAI Sweden-
Institutions (EUROSAI) Presidency. specific information mentioned in parliamentary speeches.
Using audit institution and open data, along with statistics Third place was awarded to a Czech-designed concept
from varying countries, teams intensively worked for two called “AuditsToGAEther.” Working with data from SAI audit
days developing applications and visualizations designed plans and statistics from several international institutions, such
to support audit work and/or promote information sharing. as the European Commission, European Statistics and the
Eleven projects were created, and an expert jury— Organization for Economic Co-operation and Development,
representatives from the University of Economics in Prague, the program allows SAIs to mutually compare audits—both
Czech Ministry of the Interior, Czech Statistical Office, private planned and under preparation.
industry, as well as a notable Czech data journalist—chose
three winning endeavors. Results from the International Hackathon of SAIs will be
presented at the upcoming XI EUROSAI Congress, which
Top honors went to “WE12,” a visualization designed by will also feature a workshop devoted to this topic. For more
delegates from Croatia, Estonia and France. Facilitating work information about the International Hackathon of SAIs and to
with EUROSAI’s Database of Audits, “WE12” conveys data access links to respective applications and event photographs,
more analytically, provides an effective overview, illustrates visit https://hackathon.eurosai2020.cz/.
16 International Journal of Government Auditing—Spring 2020NEWS IN BRIEF
News from Vietnam
REVISED STATE AUDIT LAW PROMOTES • Enabling the Auditor General to issue audit regulations
on cases demonstrating signs of corruption. These
MORE EFFECTIVE PUBLIC FINANCE
regulations will explain audit steps and procedures,
SUPERVISION, ANTI-CORRUPTION verify corruption cases and disclose audit reports on
MEASURES these cases;
The National Assembly of the Socialist
• Adding responsibilities to the Government Inspectorate
Republic of Vietnam officially approved
and the SAV in coordinating efforts and avoiding
a new State Audit Law in November
overlap and duplication between the two agencies
2019 aimed to enhance State Audit
(the SAV, within its scope and mandate, shall assume
Office of Vietnam (SAV) effectiveness,
primary coordination responsibility); and
efficiency and capacity.
• Allowing agencies, organizations and individuals
Specifically, the new law, which takes effect July 1, 2020:
involved in state audit activities to file complaints to
the Auditor General about audit team performance
• Defines agencies, organizations and individuals involved
regarding legal violations and infringements on
in state audit activities;
auditee rights and benefits. Auditees may also address
• Enhances the SAV mandate in evaluating information concerns about audit report evaluations, verification,
and documentation directly related to audit purpose conclusions and recommendations. If auditees disagree
and scope of auditees and agencies, organizations and with the Auditor General’s decision, they may partly or
individuals involved in state audit activities, as well as wholly take legal action, and the final settlement shall
managing public finance resources; be made in accordance with administrative procedural law.
• Allows the SAV access to the national database and Learn more about the SAV online at http://www.sav.gov.vn.
electronic data of auditees and agencies, organizations
and individuals involved in state audit activities. The SAV
is responsible for information confidentiality and security
in accordance with State Law;
• Adds sanctioning principles for administrative violations in
the state audit field (specific fines and procedures shall be
prescribed by laws on handling administrative violations);
and
• Provides a legal basis to improve anti-corruption measures
by:
• Guaranteeing consistency and compatibility among
State Audit Law, Anti-corruption Law and related
regulations;
www.intosaijournal.org 17SPECIAL CONTRIBUTION
BRIDGING THE EQUALITY GAP:
SAI FEMALE LEADERSHIP
The International Journal of Government Auditing (INTOSAI UN data on SDG 5 progress indicates 27% of managerial
Journal) continually seeks to bring visibility to the 2030 positions worldwide were held by women in 2018, a
Agenda for Sustainable Development, a plan of action marginal increase from the 26% reported in 2015. Within
adopted by all United Nations (UN) member states in 2015 the International Organization of Supreme Audit Institutions
calling for a global partnership to promote prosperity, (INTOSAI) community, less than 25% of member Supreme
encourage environmental protection and strengthen universal Audit Institutions (SAIs) are led by women.
peace. At the heart of this plan are 17 interconnected
Sustainable Development Goals (SDGs) that act as a International Women’s Day provides an opportune time for
blueprint to achieve an improved, more sustainable future our community to learn more about the impressive female
and aim “to leave no one behind.” leaders of now.
In honor of International Women’s Day, we wanted to give To better understand leadership challenges of the past, find
a special nod to SDG 5, an ambitious goal that seeks to encouragement for the present, and gain guidance for the
“achieve gender equality and empower all women and future, we asked female SAI leaders to share personal stories
girls.” about the most significant challenges faced; insight on
pushing forward despite the challenges; and advice
The issue of women not on increasing SAI female leadership.
being afforded the same
opportunities as men has
long been discussed.
Initiatives to change this
reality have long been
explored. While there has
been progress in workforce
equality and inclusion, women
are still underrepresented when
it comes to holding leadership
positions.
18 International Journal of Government Auditing—Spring 2020SPECIALFEATURE
CONTRIBUTION
STORIES
Dr. Margit Kraker, President, Austrian Court of
and staff (50%) are women. Yet, objectively, women
Audit, and Secretary General of INTOSAI
leaders are under pressure and facing challenges from
society, family and work, the biggest of which is balancing
career and family.
"The willingness to take on leadership positions
is a cornerstone of success." As the first female Auditor General in China, it occurs to
me that personal growth cannot be separated from the
As a female leader, what has been cultivation of my country, help of colleagues, as well as
your most significant challenge? As understanding and support from family, for which I am
the first female president in the grateful.
Austrian Court's of Audit history, the
aim was to bring about a change When you face challenges, what encourages you to push
in culture. This involves much work forward? It is not an easy job to implement supervision, urge
but also comes with much positive rectification and promote reform. The central government,
feedback when things go well. all sectors of society and audit practitioners give me great
courage and strength to move forward and faithfully
perform my duties.
When you face challenges, what encourages you to push
forward? One’s own knowledge and competence, as well
Support from the highest levels of government, a broad
as one’s own experience from goals achieved so far, are
understanding of all sectors and a dedicated team of
encouraging factors when it comes to firmly following the path.
government auditors—all working together—is the
greatest impetus for me to meet any challenge I face.
What advice would you give to increase Supreme Audit
Institution female leadership? Women should not shy away from What advice would you give to increase Supreme Audit
assuming responsibility. The willingness to take on leadership Institution female leadership? It is worth mentioning that
positions is a cornerstone of success. China has formed a package of laws and regulations
protecting the rights and interests of women across all
### industries. I believe greater efforts should be made to tap
into and cultivate female leaders.
SAIs should focus on the strategic landscape and long-
Hu Zejun, Auditor General of the
term development, which includes a proper platform for
National Audit Office of China
selection and growth of women leaders. Values on gender
equality must be promoted.
"I believe greater efforts should be made to tap into Female leaders should give rein to their superiority
and cultivate female leaders." and leverage inherent qualities—diligent, meticulous,
communicative, modest, and prudent—to add value to
As a female leader, what has been audit work.
your most significant challenge?
Equality is a basic national policy On behalf of the CNAO, I extend my best wishes to
in China, and many women female colleagues across INTOSAI.
serve as leaders in government
entities, including the National Happy International Women’s Day!
Audit Office of China (CNAO),
where top management (38%) ###
www.intosaijournal.org 19SPECIAL CONTRIBUTION
Carmen Elena Rivas Landaverde, President of the
tolerance, solidarity, respect, and recognize the qualities
Court of Accounts, Republic of El Salvador
of the other women around us. This will contribute to
enhancing empowerment of our gender, personally and
"Convinced I would leave a better institution for collectively.
Salvadoran citizens...I have worked tirelessly for reform." ###
As a female leader, what has been Maria Del Carmen Martinez Barahona, First Magistrate,
your most significant challenge? Court of Accounts, Republic of El Salvador
As the first woman appointed as
President of the Court of Accounts,
breaking the patriarchal model "I can build for future generations of women
and establishing a foundation who wish to seek similar opportunities."
to adapt SAI work to modern
international standards according As a female leader, what has been
to national legal canons have been the biggest professional your most significant challenge? As
challenges I have faced. the first magistrate of the Court
of Accounts, the most important
Convinced I would create a better institution for Salvadoran challenge was applying to become
citizens and add value as a public official, I have worked an official of the institution and
tirelessly for reform and have prepared a proposal to having to break the glass ceiling
transform the current regulatory framework. My experience, imposed by a deeply patriarchal
along with support from SAI staff, civil society and international society—one that, invisibly, creates fears and insecurities for
development organizations, have strengthened my proposal, women to opt for decision-making positions.
which is currently being debated in the State Treasury
Commission. As women, we are constantly questioned about our capabilities
and cross-checked with the opposite sex, a perspective that tends
When you face challenges, what encourages you to push to prevent women from holding positions at hierarchically higher
forward? I am encouraged to be an example for my children levels.
and to inspire more women to move forward. I believe with
effort, perseverance and the conviction that we have sufficient When you face challenges, what encourages you to push forward? I
capacities and skills to overcome any challenge that arises, we am encouraged by the precedent that, as a woman in a decision-
making position, I can build a foundations for future generations
can achieve all goals we set in life, especially in the academic
of women who wish to seek similar opportunities.
and work environments, where competitiveness is increasingly
complex. What advice would you give to increase Supreme Audit Institution
female leadership? Feminine leadership must be strengthened—
What advice would you give to increase Supreme Audit Institution encouraging women to courageously apply for senior
female leadership? My advice is to trust God and ourselves management positions; creating equitable and egalitarian
and work to strengthen our personality and self-esteem. orientations that positively affect an institution that commits
to values and principles based on equity, equality and non-
I suggest we organize our time to better perform the daily discrimination; and eliminating sexist barriers that prevent the
activities that correspond as public servants and in the other rise of women.
roles we play—as mothers, daughters, sisters and friends. I
also believe it is necessary for us to practice values, such as ###
20 International Journal of Government Auditing—Spring 2020SPECIAL CONTRIBUTION
Natalya Godunova, Chairwoman, Accounts Committee Elita Krumina, Auditor General, Republic of Latvia
for Control over Republic Budget Execution, Kazakhstan
"A woman moves the cradle with one hand, "I must admit that it generally takes more to prove oneself
and with the other the world." if you are a woman than it does for a man. That shall change."
As a female leader, what has been As a female leader, what has been
your most significant challenge? your most significant challenge? Latvia
As the first female SAI leader is a country with relatively strong
of Independent Kazakhstan, I traditions of female leadership—
quickly recognized the need women have been taking prominent
for determined qualities. Yet, I roles in state governance, such as
also believe in demonstrating Head of the Competition Council,
strong-willed traits at the right Auditor General, Speaker of the
time. Additionally, as our SAI is a collegiate body, I feel it Parliament, Prime Minister, and President of the Republic of
is important to consider opinions from all members of the Latvia. Additionally, 30% of our Members of the Parliament, as
Accounts Committee and find a compromise. well as 80% of SAI staff, are women.
When you face challenges, what encourages you to push Yet, I must admit that it generally takes more to prove oneself if
forward? Every challenge makes a person stronger and you are a woman than it does for a man. That shall change.
overcoming obstacles that arise along the way hardens and
motivates us to achieve new goals, which should always be
When you face challenges, what encourages you to push forward?
high. To quote our First President, Nursultan Nazarbayev,
I do not like to lose, especially when I see the great work of
"The road is made by walking." Therefore, we should not stop
our team of auditors. I believe in their commitment, and I must
there. We should only move forward.
uphold it.
What advice would you give to increase Supreme Audit Institution
female leadership? Pay attention to such women's qualities as The belief in my team, along with my stubbornness, help me in
the ability to multitask, creativity, dedication, punctuality and hard times.
responsibility. According to Kazakh folk wisdom, "A Woman
moves the cradle with one hand, and with the other the What advice would you give to increase Supreme Audit Institution
world." Such wisdom is exemplified by the amazing, highly- female leadership? Societies do not change at once. Some
professional women who head SAIs from different countries countries have progressed significantly in matters of gender
or work in international organizations. equality over the last hundred years, and my belief is that it
will become more widespread as international attention to this
In Kazakhstan, implementing gender policy is a primary issue increases and as SAIs continue to lead by example.
strategic course for our country's leadership, and roughly 20%
of those who head central government agencies are women. Meanwhile, be better, speak up and believe in yourself. That is
In Parliament, 23% are female. In our SAI, approximately how I have been opening doors in my professional life, and if
40% of all employees are women, and those in leadership you read this, hopefully, you can do the same.
positions are 33%. Not bad, I think.
### ###
www.intosaijournal.org 21FEATURE CONTRIBUTION
SPECIAL STORIES
Yusador Saadatu Gaye, Head of the Cornelia Lang, Auditor General, National
General Auditing Commission, Liberia Audit Office, Principality of Liechtenstein
"I always ask myself if the decision that emanates "The meaningfulness of the task and motivation to get to
from the process will improve someone’s life." the best results for the people we serve encourage me."
As a female leader, what has been As a female leader, what has been
your most significant challenge? your most significant challenge? Living
When I was confirmed as the a distinct difference as a female
first female Auditor General, leader not imitating men’s leadership
I faced many challenges. My and having trust in my convictions.
appointment was politicized and
my administration inherited a When you face challenges, what
number of problems, including encourages you to push forward? The
staff capacity, salary disparity and inadequate working
meaningfulness of the task and the motivation to get to the best
conditions. The most significant challenge was ensuring the
results for the people we serve.
SAI's full compliance with the Lima and Mexico declarations—
to carry out our mandate unfettered. Through perseverance
and insistence, the General Auditing Commission Act of 2014 What advice would you give to increase Supreme Audit Institution
was adopted with an outcome that was twofold: improvement female leadership? Promote that female aspects and diversity
in SAI operations and an ability to do our work backed by in leadership and in teams will bring added value to the
law without interference. organization; motivate and strengthen women within SAIs to
make career moves—you grow with your tasks, and mistakes are
When you face challenges, what encourages you to push part of the learning process; and build a women’s network—
forward? I set my sights on the difference (no matter how ask for help and help others.
small) I can make on citizens’ lives (including SAI staff). I ask
myself if the decision that emanates from the process will
###
lead to improvements. As female heads of SAIs, we have to
work 200% to achieve desired impacts. I believe that using
INTOSAI Pronouncement 12 as a reference point, serving as
an example, and working to truly benefit citizens will also Yesmín M. Valdivieso, Comptroller of Puerto Rico
serve as encouragement to other women.
What advice would you give to increase Supreme Audit
Institution female leadership? There is a lot of room to increase "Work with passion as a driving force
the number of women in SAI leadership. One way to do so to make—and carry out—wise choices."
is to provide opportunities for women to grow within the SAI,
such as more opportunities for training and promotion. At
As a female leader, what has been
a higher level, if current female SAI leaders perform their
your most significant challenge? As a
jobs with integrity and good governance, this will establish a
female leader, I have felt empowered
basis for more women to be nominated or appointed. I also
to assume important positions in the
encourage each woman to be strong, steadfast, and, most
public sphere, including my most
all, govern by example—and you will make a difference.
recent positions as Undersecretary
### of the Department of Treasury and
22 International Journal of Government Auditing—Spring 2020You can also read
