The revision of ISSAI 140 to align with ISQM 1, key principles, and quality management standards for SAIs. Understand the differences between ISQC1 and ISQM1 and the process of updating quality control standards.

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The challenges faced by small and developing Supreme Audit Institutions (SAIs) in managing quality, including financial constraints, staff turnover, and inadequate governance systems. Discover the successes achieved, such as certified quality assurance reviewers and increased audit coverage.

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Strengthen the performance of the Public Financial Management system by utilizing external audits and international standards. Main entry points for SAIs, diagnostic tools, and challenges in assessing PFM are discussed. Learn how to effectively use diagnostic tools to complement audit work and addre

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Understanding and addressing budget credibility risks at the whole of government level is crucial for effective financial management. Common indicators of risks include unrealistic revenue projections and financial indiscipline. Linkages between government-wide credibility and program-level performa

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The study explores the legitimacy and apoliticality of Performance Auditing (PA) in Canada and Denmark, focusing on how Supreme Audit Institutions (SAIs) maintain political neutrality and legitimacy. Existing knowledge points to the inherent political nature of PA and the challenges SAIs face in pre

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The AFROSAI Working Group on Environmental Auditing has made significant progress by adopting a work plan, setting objectives, and focusing on strategic pillars such as training, research projects, cooperative audits, and communication. The group aims to provide suitable products to SAIs, increase i

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Importance of audit quality for credibility, stakeholder confidence, and overall impact. Objective of SAIs to implement quality management system like ISSAI 140. Steps to implement ISSAI 140, organizational requirements, risk assessment, governance, and leadership responsibilities. Overview of quali

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Examining the key regional development initiatives led by the Office of the Comptroller General of the Republic of Peru, focusing on capacity building, professional development, implementation of good practices, and knowledge management. The training programs and coordinated audits across various to

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This document highlights the recent peer review activities conducted by the Subcommittee on Peer Review, focusing on the accomplishments and upcoming plans for enhancing peer review processes. It includes insights from the Global Flyer Survey, training programs, and the development of guidelines, al

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Explore the PASAI annual meeting in Kingston, Jamaica, focusing on quality management in small/developing Supreme Audit Institutions. Learn about PASAI's support, challenges, and the way forward for SAIs in the Pacific region, along with examples of SAI practices and the context of SAIs in PASAI. Th

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Social audits involving stakeholders play a vital role in ensuring public accountability. While Supreme Audit Institutions (SAIs) traditionally focus on government processes, collaboration with citizens and civil society groups can lead to more effective oversight. Various levels of interaction exis

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In Africa, illegal poaching and wildlife trade have become a lucrative yet devastating business, posing significant threats to biodiversity. This presentation explores the organized environmental crime valued at 20 billion USD, focusing on its detrimental impact on various species such as black rhin

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The French Cour des comptes is dedicated to supporting the capacity building of Supreme Audit Institutions (SAIs) in developing countries. They emphasize independence, professional standards, and jurisdictional functions in their assistance. Through multilateral organizations and bilateral cooperati

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SAIs play a crucial role in auditing SDGs to ensure high-quality audits of partnerships. Various SAIs and funding partners are actively involved in supporting this initiative. The story so far includes audits of preparedness and implementation of SDGs, with performance audits supporting 73 SAIs and

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