INTOSAI Journal

Our Q3 2025 issue's Spotlight on Science and Technology article by Jorge de Carvalho explores how the use of drones in financial audits can enhance accountability and improve the integrity of public resources. Find out more about the use of drones in auditing here: buff.ly/C0gCPOa

#Capacitybuilding is key to an effective performance in auditing. The Canadian Audit and Accountability Foundation partnered with SAI Ecuador to strengthen institutional capacity in performance auditing. Read more about the partnership here: buff.ly/d1C6k9Z

Digitalising contract oversight using #CMS system transforms Somalia’s accountability ecosystem. The journey of the Office of the Auditor General of Somalia in digitalizing contract oversight demonstrates how technology can empower SAIs to fulfill their mandates more effectively: buff.ly/IfjWdVE

Harnessing real-time analytics transform #SAIs into digital engines of accountability. Through continuous monitoring and timely interventions, audits deliver impactful evidence that strengthens governance and citizen trust. Read the full article from Emmanouil Kalaintzis : buff.ly/OmbaF74

Tanzania’s SAI demonstrates how working cooperatively with anti-corruption agencies strengthens the accountability ecosystem. By sharing audit evidence, coordinating investigations, and aligning mandates, both institutions amplify their impact on safeguarding public funds. Read more: buff.ly/ZDSxewz

UN DESA To Hold Webinar For Launch of the World Public Sector Report 2025 - INTOSAI Journal UN DESA is inviting colleagues to join them for the launch of the World Public Sector...

#UNDESA is inviting colleagues to the launch of the World Public Sector Report 2025 webinar on January 30, 2026 at 08:00 AM Eastern Time. The report examines the role of #SAIs in the implementation, follow up and review of the #SDGs. Learn more: buff.ly/IsrZeCd
Register here : buff.ly/muPEDUG

The INTOSAI PSC is calling for expressions of interest for the Forum for INTOSAI Professional Pronouncements. The PSC is seeking nominating candidates for 1 immediate vacancy in FIPP & for a reserve list for future appointments. Applications are due no later than 13 February 2026: buff.ly/4sFJSzb

An article from our latest Q3 2025 issue from Phil Herr of the U.S. GAO's Center for Audit Excellence explores how real-time auditing creates a system of compliance, anticipates risks, and incorporates advanced technologies to transform the process. Read more: buff.ly/7QA4I3i

Khalid Hamid, International Director at CIPFA presented an article on how financial audits can be used as an important lever in the wider public financial management and accountability ecosystem to ensure good governance and protection of public funds. Read more: buff.ly/8bJ5BeH

Esnart Namukoko of the Office of the Auditor General, Zambia highlights how practices in public financial auditing can make a difference in policy-making and benefits to citizens. Audits can be a tool to strengthen governance and safeguard resources when done precisely. Read more: buff.ly/Vw1TarZ

Integration creates impact. SAI Indonesia’s innovative approach to #financialaudits shows how oversight can go beyond compliance, but can also deliver foresight elements that promote long-term value creation in public financial management, while supporting #SDGs. Read more: buff.ly/bn2PLK1

Latvia's Supreme Audit Institution streamlined 27 reports into 1 – resulting in clearer findings, stronger impacts. Learn more about the values that this innovative approach offer by reading this featured article from our Q3 2025 issue here: buff.ly/EZ7hQU5

Audit evidence matters, whether it is quantitative or qualitative. Understand how #auditors judge #sufficiency and #appropriateness in the case study of a cash cycle to produce #credible and #reliable audit in the following article by Jorge Pinto de Carvalho Júnior: buff.ly/6OBXrAD

Trust in institutions starts with the trust in #financial #accountability. Albania’s Supreme Audit Institution, shows how financial #oversight can safeguard #resources and #empower citizens, while strengthening public’s trust. Discover #SAIAlbania ’s story from our Q3 2025 issue: buff.ly/5CEPigD

INTOSAI Journal President Michael Hix shares his reflection on the growth of the Journal. He extends his gratitude for the dedication and contributions of colleagues who have strengthened the Journal’s role as a global communication hub: buff.ly/TNWlWpT

Strong institutions are built on #transparency. North Macedonia’s State Audit Office shows how #transparency can build #trust & #accountability. Discover their journey toward more open and transparent institutions through the editorial from the Auditor General in our Q3 2025 issue: buff.ly/Q7tTbHo

The U.S. Comptroller General, Gene L. Dodaro, pens a #letter reflecting on his international engagements throughout his 15 year term, and writes about how #collaboration across #SAIs has strengthened #governance and #accountability worldwide. Read the letter here: buff.ly/7cl0CZY

The INTOSAI Journal proudly announces its Q3 2025 issue on "The Role of Financial Audits and Mechanisms for Oversight of Public Funds". The issue features technical articles with a focus on financial audits and other mechanisms for good governance. Read these articles and more here: buff.ly/vnAuh2u

INTOSAI Journal President Michael Hix shares a letter to the community announcing his retirement from the U.S. GAO & the Journal. We are thankful to Mr. Hix & to retiring Board Member, Michelle Sager for their leadership, expertise, & stewardship of the Journal. Read the letter here: buff.ly/gRymmZM

The French Court of Auditors has been awarded two new external audit mandates for international organizations! Learn about its new roles with the International Civil Aviation Organization (ICAO) & the International Organization for Migration (IOM) in our latest news article: buff.ly/MQlT0Z8

INTOSAI News! Over 2024–25, 9 PASAI SAIs took part in the Climate Change Adaptation Actions audit, a global cooperative audit initiative organized by the INTOSAI Development Initiative and @wgeasecretariat.bsky.social . PASAI published a regional report on these audits. Learn more: buff.ly/mYvJdNL

At the close of #INCOSAI25, ASA President Mohamed El-Faisal Youssef presented the Sharm El-Sheikh Declaration — a collective INTOSAI commitment to advancing public audit amid global change, reflecting the spirit of “Mutual experience benefits all.” #INTOSAI

Through innovation, collaboration & leadership, SAI Young Leaders transform their audit institutions. Congratulations to Mohamed Ibrahim Jaleel (SAI Maldives) & David Kamanza (SAI Kenya), winners of the INTOSAI Development Initiatve's SAI Young Leaders Awards! #INCOSAI25

Congratulations to AFROSAI-E, winner of the INTOSAI Kimi Makwetu Award for outstanding capacity building! Accepted by AFROSAI-E CEO Meisie Nkau, the award recognizes AFROSAI-E’s capacity building, training, and cooperative support for English speaking SAIs across Africa. #INCOSAI25

The Elmer B. Staats Award, honoring excellence in INTOSAI Journal writing, was presented to Silvija Nora Kalniņš & Agnese Jaunzeme of SAI Latvia for “Think BIG! — Testing a New Approach for Recommendations.” Read it here: buff.ly/TX7DZ0e

At #INCOSAI25, the INTOSAI Future Award went to Dr. Hussam Alangari of Saudi Arabia’s General Court of Audit for his innovative leadership and the Saudi FISP program, supporting SAIs in developing countries to build capacity and strengthen performance.

The INTOSAI General Plenary endorsed Saudi Arabia’s SAI as host of the XXVII INCOSAI in 2031. President Dr. Hussam Alangari looks forward to welcoming the INTOSAI world to Riyadh, emphasizing transparency, governance, and government effectiveness.

The INTOSAI General Plenary has endorsed Indonesia’s Audit Office as host of INCOSAI XXVI. Chairperson Isma Yatun looks forward to welcoming the INTOSAI community to Bali in 2028—where the Congress will embody Indonesia’s values of steadfastness, togetherness, and wisdom.

The INTOSAI General Plenary also elected the INTOSAI External Auditors for three year terms. SAI Ecuador from the OLACEFS region will renew their term, and the SAI of the Republic of Korea, representing ASOSAI, is proposed as the new INTOSAI Auditor, replacing the position held by SAI Jamaica.

New regional reps on the Governing Board: SAIs of Cameroon & Senegal (AFROSAI); Pakistan & UAE (ASOSAI); Czech Republic & UK (EUROSAI). Pictured clockwise from top left are SAI Norway, SAI Czech Republic, SAI Indonesia, SAI Senegal, and SAI United Kingdom.