Highlights The times are changing and public opinion no longer accepts pollution by large companies in the chemical and oil industries. More rules is not the solution. Auditors can go beyond the current regulations in their standard setting and recomme…
29 September, 15:00 CEST | Online ideaLab discussion The production processes of big industries can potentially have a huge impact on the environment and on the population’s health. The issue becomes all the more poignant in the context of the latest I…
Highlights During this unprecedented crisis, it has become more essential than ever for Supreme Audit Institutions (SAIs) to support the government’s pandemic measures while ensuring integrity in the government’s responses to COVID-19. The BAI assessed…
Highlights The Netherlands Court of Audit (NCA) has developed an audit framework that government and private-sector organizations can use to assess whether their algorithms meet specified quality criteria. It is intended to serve as a practical tool an…
Highlights Independent audit scrutiny and oversight helps improve audit quality and thus public confidence in audited entities. Public sector audit committees should expect a risk based, forward looking, real-time approach to audit which uses risk asse…
Highlights Two years of survey data by The Institute of Internal Auditors (IIA) shows misalignment among governing bodies, CEOs, and heads of internal audit when it comes to risk, including an assessment of top risks and the organization’s capability a…
Social welfare programmes, whether they are meant to protect individuals and families or support businesses to maintain a sustainable economy, have a considerable impact on our lives. Fraud and error in social welfare programmes can hinder these progra…
“Audit Innovation in Times of Crisis”, a virtual meeting of the Auditors Alliance, took place on 23 September 2020 from 13.00-15.00 (CET). During the meeting, we launched the new online platform where you can connect with other members of the…
Highlights As important accountability actors, auditors are well placed to assess the ethical use of data in the public sector and to ensure the longevity and efficacy of data-driven approaches Despite the value that auditors can add in this area, ther…
Highlights The use of artificial intelligence has been expanding in the private sector with positive impacts on fraud prevention and increasing efficiency and effectiveness of the work performed by auditors. However, despite the potential, its use in t…
Highlights Audits in the public sector often uncover complex and challenging issues. For audit reports and recommendations to lead to more meaningful change, auditors must have a holistic understanding of these issues and their causes The complex root…
By adopting strategic foresight in the public sector, governments are better equipped to achieve policy objectives, respond to citizens and adapt to changing circumstances. Auditors play a critical role in this. They are increasingly going beyond their…
Highlights Setting objectives and understanding the existing assurance landscape are critical first steps for developing and enhancing internal audit functions When defining objectives, consider those that are “non-negotiable,” such as the internal aud…
Cooperation between auditors and integrity program managers has the potential to strengthen management and governance in public organizations, as well as the overall public integrity system. Highlights Although auditors should not manage integrity prog…
Highlights The rapid growth in the quantity of digital information subject to audit and their increasingly complicated nature has required the innovation of the current audit system. The Korean Board of Audit and Inspection (BAI) built a data-driven au…
In this piece Linda Meijer-Wassenaar shares her ideas on using design-led approaches in audits, based on her own experiences as an external auditor who designs. Designers focus on what works, auditors focus on the truth: in other words, hum…
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