INTOSAI Journal
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The Journal, the official publication of INTOSAI, supports knowledge sharing among SAIs and the global accountability community. Visit intosaijournal.org.
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Please note that due to a lapse in appropriations, U.S. GAO & the INTOSAI Journal are closed. Therefore, the INTOSAI Journal will not be able to publish new issues or articles until we resume operations. Any inquiries to the Journal will be responded to upon our return. We appreciate your patience.
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The General Court of Audit of the Kingdom of Saudi Arabia hosted the second edition of the Saudi MoU knowledge Exchange and Expertise Program (MOU-KEEP), with 19 SAIs and 40 professional auditors participating. Learn more in our latest news article: buff.ly/Q3qsWnN
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On 16 June 2025, Ivica Gavrilović was elected by the National Assembly of the Republic of Serbia as the President of the Council of the State Audit Institution. Learn more about this new appointment and about President and Auditor General Gavrilovic in our latest news article! buff.ly/4MCfTy8
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The 26th PASAI Congress, hosted by SAI #NewCaledonia, convened leaders from Pacific audit offices from August 26 to 29, 2025 under the theme “Audit Impact for Improved Accountability and Transparency.” Learn more about the key discussions from the Congress in our latest news article! buff.ly/OsqBGEF
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The call for submissions for our Q4 2025 issue is extended! Contribute to our special issue on #SAIindependence by submitting an article no later than September 26. 2025. To learn more about our submission guidelines and to submit an article, please visit: buff.ly/JeFGl2s
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The INTOSAI Working Group on Environmental Auditing (@wgeasecretariat.bsky.social) is has released the updated Guidance on #EnvironmentalAudit. Learn more about this new guidance document designed to help SAIs navigate the unique challenges of auditing environmental issues: buff.ly/QUqrCio
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In the latest news, the INTOSAI Chair Minister Vital do Rêgo, highlights the transformative role of Supreme Audit Institutions in promoting #genderequality. Read more in the Chair's monthly letter here: buff.ly/E1aK3b9
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After a week of fruitful discussions on audit impact for improved accountability, knowledge sharing, strengthening of partnerships, & inter-regional cooperation, a successful PASAI Congress comes to a close. Thank you to the Chambre territoriale des comptes Nouvelle-Calédonie for your hospitality!
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As the PASAI Congress comes to a close, the PASAI Chair, Florence Bonnafoux, President of the Chambre territoriale des comptes Nouvelle-Calédonie shares closing thoughts with the PASAI community.
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The PASAI Congress bid farewell to 2 members of the community: Auditor General Michael Harris of the Australian Capital Territory, as his term will be ending, &; Meegan Reinhard, who will be returning to the ANAO after six years embedded in the Auditor-General's Office of Papua New Guinea.
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The PASAI Congress confirmed Governing Board appts: As Junior Patrick, Auditor General of Marshall Islands & Satrunino Tewid, Auditor General of Palau depart, PASAI welcomes Benjamin J.F. Cruz, Public Auditor of Guam as the Micronesia rep & Manoharan Nair, Auditor General of Nauru as incoming Chair.
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The PASAI Congress also confirmed the host of the 2026 Congress as SAI Nauru. The Department of Audit of Nauru provided a video presentation, sharing all of aspects of their country they look forward to sharing with PASAI in 2026.
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On the final day of the 2025 PASAI Congress, participants convened for the final business session of Congress. The PASAI Secretariat team presented an overview of PASAI’s annual report, highlighting their work in capacity development, #SAIindependence advocacy, & fostering twinning partnerships.
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Twinning between developed & developing SAIs, known across INTOSAI as peer-to-peer partnerships, is proven to play a critical role in positive shifts in SAI capability. Twinning is a key feature of PASAI's 2024-2034 strategy and they work to enable partnerships between SAIs in the Pacific region.
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As existing twinning partners met this afternoon during the PASAI Congress, a new partnership was forged between the Office of the Auditor General of Western Australia and Office of the Auditor General of Fiji, w/ AG Spencer and AG Nagera signing a new agreement for #knowledgesharing & cooperation.
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The PASAI Congress discussed the #MexicoDeclaration & informal elements that impact a SAI's independence, including political pressures, ability to conduct follow up audits, miscommunication, & media. SAI leaders shared challenges faced and positive practices to overcome challenges.
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One of the strategic priorities of PASAI is strengthening public financial management through advocating for SAI independence. In a workshop led by Benjamin Fuentes Castro of the INTOSAI Development Initiative, the PASAI Congress explored some of the informal factors that impact SAI independence.
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Auditor Generals emphasized responding to Parliament’s priorities w/ accessible reports, communication, & recognizing SAI’s role in giving recommendations, not decisions. Seeking feedback & balancing independence w/ Parliament supports accountability, transparency & citizen value.
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The PASAI Congress engaged in a panel discussion on oversight and strengthening collaborative work for SAIs and legislatures to improve accountability and transparency. SAI leaders spoke about their engagements and relationships with their Parliaments.
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Some of the mechanisms discussed included recommendation development and tracking, parliamentary, citizen, and stakeholder engagement, relevant audit planning to ensure coverage of topics important to the public, partnerships, and leveraging media.
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The PASAI Congress delved into a discussion on audit impact, and adding value to a #SAI and influencing #accountability & transparency. The panel of Auditor Generals highlighted their offices’ efforts to ensure that their work has measurable impact.
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The PASAI Congress discussed proposed updates to the PASAI Charter, and then held a workshop to have exploratory discussions that came out of feedback to the amendments. PASAI engaged members in inclusive, collaborative consultations about voting, organizational and operational policies.
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The PASAI_HQ team highlighted #capacitydevelopment plans, robust #training programs across key topics, including #stakeholderengagement, #qualitymanagement, financial, performance, compliance, and investigative #audits, and technical and advocacy support for #SAIindependence.
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As part of the PASAI Congress business session, the PASAI Secretariat team provided a report to the Congress on the work carried out since the previous year, in context of the 2024-2029 PASAI Strategy.
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The INTOSAI Subcommittee on Internal Control Standards (ICS) has published a draft guidance on Auditing Internal Controls, which they are seeking comment from the INTOSAI community. Learn more here: buff.ly/FQYiFks