Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and...

We investigate whether national office governance is associated with audit quality provided by local audit offices. We proxy for national office governance using two measures of geographical proximity, distance and frequent, direct airline routes between a practice office and the national office...

The World Bank has been collaborating with finance, budget, and public accounts committees in the Western Balkans as part of a knowledge partnership focusing on strengthening financial oversight practices. Despite some gains in external auditing performance, the region continues to underperform...

During the time surrounding the Sarbanes-Oxley Act of 2002, the Big 4 firms either spun-off or downsized their consulting practices. However, in recent years, consulting service lines of the large accounting firms have seen a dramatic resurgence and growth. Regulators have taken notice and...

This report explores ways for Mexico’s supreme audit institution, Auditoría Superior de la Federación (ASF), to strengthen its use of analytics. While the report focuses on the use of data to enhance the detection of integrity risks, it also recognises the implications of better analytics...

To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic...

The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit...

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics...

Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are...

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International...

Searching for fraud, waste, abuse, mismanagement and pursuing economy, efficiency, effectiveness, accountability -- U.S. inspectors general: independent overseers of federal funds and bureaucracy -- IG appointments, career tracks, and controversies -- Conducting IG work: investigations,...

"Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is...

This study examines the tensions between best-practice institutional benchmarks and local operational constraints in a developing country institution-building process. Drawing on data from document studies and key informant interviews, we investigate if and how staff capacity constraints affect...

Supreme audit institutions are an important pillar of governance and government resource management, particularly for controlling corruption. Francophone African countries inherited supreme audit institutions from their former colonial power, France, but their role and function are very limited,...

In response to the recent financial crisis and the ensuing buildup in public indebtedness, an increasing number of advanced economies have created independent fiscal institutions (IFIs) to improve the quality of public finances and to strengthen the credibility of government policy. A review of...