News
Global Summit 2024: Supreme Audit Institutions’ contribution to Sustainability and Digitalisation
13/01/2025
The Global Summit on SAI Audits Contributing to Digitalisation and Sustainability, held on November 18-19, 2024, in Tbilisi, Georgia, marked a significant milestone in the collective efforts of Supreme Audit Institutions (SAIs) worldwide towards current and emerging trends about sustainability and digitalisation. Hosted by SAI Georgia and the INTOSAI Development Initiative (IDI), the Summit welcomed a diverse group of leaders, including SAIs, international organisations, academia, and other key stakeholders.
The Summit’s discussions centred on the role of SAIs in fostering accountability in the areas of Sustainable Development Goals (SDGs), climate, equality and inclusion, and digitalisation. With over 300 online participants and nearly 100 in-person attendees from 30 countries, the event underscored the importance of international collaboration and dialogue.
While welcoming the participants, Tsotne Kavlashvili, Auditor General of SAI Georgia, emphasised the importance of adapting to the global shifts of digitalisation and sustainability. In the same tone, Bruno Dantas, at the time chair of INTOSAI and President of SAI Brazil, stressed: “We must amplify the global voice of SAIs to address cross-border issues like digitalisation and climate change.”
Tsotne Kavlashvili, Auditor General of Georgia. Source: IDI
The 2030 Agenda for Sustainable Development was part of the dialogue throughout the Summit. Speakers reflected on the SAIs’ contribution to the implementation of the Sustainable Development Goals (SDGs). They discussed the role of SAIs in monitoring and evaluating progress towards the SDGs, highlighting the cooperative audits of public health systems resilience and sustainable public procurement (linked to SDG targets 3.d and 12.7, respectively).
At the Summit, IDI launched two audit frameworks linked to IDI’s SDGs Audit Model (ISAM): one for auditing Leave No One Behind (LNOB) and another for auditing Policy Coherence. Together with ISAM, they will be used in the SAI SDG Auditor Initiative, to be launched in 2025, aiming to support SAIs in auditing the implementation of SDGs.
Participants were also invited to contribute to the forthcoming World Public Sector Report 2025, led by the United Nations Department of Economic and Social Affairs (UNDESA). This report is strategic for the INTOSAI community because it will focus on SAIs’ audit work and their contribution to SDG progress. “Each audit, each insight, and each recommendation strengthen the SDG framework globally,” stated Guillán Montero (UNDESA).
Aránzazu Guillán Montero, Senior Governance and Public Administration Officer at the Division for Public Institutions and Digital Government in the United Nations Department of Social and Economic Affairs (DPIDG /UN DESA). Source: IDI
The Summit also underscored equality, inclusion, and gender. Panel discussions highlighted the need for audit practices to be inclusive and to consider the diverse needs and perspectives of all stakeholders. “Auditing inclusion is about amplifying the voices of the most marginalised,” stated Nancy Gathungu, Auditor General of SAI Kenya. IDI Deputy Director General Archana Shirsat highlighted the critical role of audits in looking at vulnerable populations, particularly considering the principle of LNOB: “Auditors have a unique vantage point to identify gaps and ensure inclusive governance frameworks.”
During the session about inclusion, the AGs from SAI Rwanda and Maldives shared experiences in strategising for auditing equality and inclusion, emphasizing the importance of planning for audit impact. The AG from SAI Maldives and a representative from SAI Chile shared the important results of their participation in the Equal Futures Audit Changemakers, an IDI initiative.
During a break-out session on harnessing data to explore marginalisation, stakeholders from UN Women, Public Expenditure and Financial Accountability (PEFA) Secretariat, Oxford Poverty and Human Development Initiative (OPHI), and International Budget Partnership (IBP) discussed the importance and challenges of collecting reliable and disaggregated data, and advocated for stronger collaboration among SAIs, civil society organisations and the community. Gender equality was a focal point, and participants underscored the need for SAIs to adopt a gender lens in their audits to ensure that gender disparities are identified and addressed. Through doing so, they can promote gender equality in their practices and contribute to more equitable and inclusive governance.
With the current global attention to climate change, Summit discussions also highlighted the need and opportunity for SAIs to hold governments accountable for climate action. In a session focused on SAIs’ audit work towards a liveable planet, speakers featured the cooperative audit of Climate Change Adaptation Actions (CCAA), and SAIs shared their experiences in auditing climate action.
Another SAI initiative related to climate action is the ClimateScanner, a tool for unified reporting that SAI Brazil spearheaded with the Working Group on Environmental Auditing (WGEA). “Data-driven tools like the ClimateScanner are transforming how we assess and improve government climate policies,” said Vivi Niemenmaa, Secretary General of the INTOSAI WGEA.
Vivi Niemenmaa, Secretary General of the INTOSAI Working Group on Environmental Auditing. Source: IDI
Auditing climate adaptation actions is key in regions vulnerable to rising sea levels and extreme weather, such as Small Island Developing States (SIDS), as underscored by Hussain Niyazy, AG of SAI Maldives: “For us, climate adaptation is not a future concern; it is a daily reality that demands accountability.”
The Summit highlighted the transformative impact of digitalisation on SAIs, focusing on both the opportunities and challenges it presents. Leaders shared insights into harnessing advanced technologies like AI and blockchain to streamline audits, enhance data analysis, and improve accuracy. This rapid shift, however, demands continuous skill development and significant resource investment, especially for smaller SAIs.
Experts emphasised the need for robust digital infrastructure and capacity-building initiatives to address these challenges effectively. Collaboration was a recurring theme, with calls for global partnerships to share knowledge and establish artificial intelligence (AI) audit standards. “In an age of cyber risks, SAIs must become digital watchdogs, ensuring governments protect citizens’ data,” noted Chris Dimitriadis of ISACA.
The discussions highlighted practical applications, such as Costa Rica’s paperless audits and Egypt’s AI-enabled budget oversight. They also underscored the importance of ethical AI audits. “Our role as SAIs is not only to audit technology but to ensure its ethical and equitable application,” said panellist Farahnaaz Khakoo-Mausel from SAI USA. “By addressing issues like cybersecurity and equitable digital access, the summit underscored the evolving role of SAIs in safeguarding trust in the digital age.”
The spirit of collaboration and engagement throughout the Global Summit was captured in closing remarks. Looking ahead, it is essential to continue to build on innovation, emerging issues, and stakeholder engagement to create meaningful change.
“This Summit is a testament to the power of collective wisdom. Together, we have charted a course for SAIs to drive sustainability and innovation,” said Einar Gørrissen, IDI Director General. “The path forward is clear—through collaboration, innovation, and leadership, SAIs will continue to be catalysts for global progress.”
Einar Gørrissen, Director General of the INTOSAI Development Initiative (IDI). Source: IDI
Read more about the Global Summit 2024, view the session recordings and download the materials online.
Supreme Audit Institution (SAI) leaders and members of Parliaments from 16 countries and territories in the Caribbean met in Castries, St Lucia to discuss oversight, accountability, and public engagement from November 26-28, 2024. The workshop Engaging the Public in Strengthening Accountability through Key Oversight Institutions was jointly coordinated by CAROSAI (the Caribbean Regional Organisation for Supreme Audit Institutions), the Inter-Parliamentary Union (IPU), and INTOSAI Development Initiative (IDI). The workshop was hosted by the Director of Audit of St. Lucia together with the Parliament of St. Lucia.
“As one of CAROSAI’s strategic priorities is ‘People Engagement,’ the workshop was very timely as it aims to enhance stakeholder engagement for greater audit impact and fosters effective stakeholder relationships and partnerships,” confirmed CAROSAI Secretariat representatives. The workshop is one of the activities under the IDI-IPU partnership MOU and piloted in the region to support CAROSAI’s Strategic Plan.
The workshop’s overall objective was to strengthen engagement between the two institutions to enable them to work meaningfully both individually and jointly with the public on the importance of accountability and the results of oversight work. During the opening speeches it was emphasised that amid the declining trust in public institutions the workshop underscored the crucial role of oversight institutions to ensure transparency, accountability, and effective governance for the benefit of citizens.
Conditions for engagement in the region
Throughout the workshop, the representatives discussed different approaches and tools for engagement. The participants heard good examples of how to engage the public and strengthen oversight, such as:
Joining forces for impact
The workshop resulted in a roadmap for future SAI-Parliament collaboration covering seven key areas for future collaboration. Delegates agreed to continue to work both jointly and at country level to strengthen SAI-Parliament exchanges in the region and further engage citizens on accountability and good governance. CAROSAI confirmed its commitment to take this work forward together with relevant regional counterparts, with the goal of raising the profile of accountability in regional high-level fora. “We look forward to a finalisation of the road map which will guide member SAIs on how to collaborate with the Parliamentarians to strengthen the accountability mechanism and add value to our citizens.”
The High-Level Dialogue on SAI–Parliament Cooperation in Demonstrating Public Audit Value took place in Manila, Philippines, on 2–3 December 2024. This event was part of IDI-ADB’s Sustainable Performance Audit Practices in Asia and the Pacific initiative.
While the initiative is now in its third year, this event stood out as truly exceptional – a “first of its kind.” For the first time, it brought together the leadership of six participating SAIs (Bangladesh, Bhutan, Mongolia, Nepal, Papua New Guinea, and the Philippines) and the chairs and members of the relevant standing committees from their parliaments. The focus? A candid and collaborative conversation about enhancing public audit value.
Participants explored the full spectrum of partnership opportunities, starting with a shared understanding of public audit value and how to better demonstrate it. They shared experiences and perspectives about the current state of SAI–parliament cooperation in the six countries and discussed ways to strengthen collaboration for greater audit impact, enhanced SAI reputation and public trust in SAIs.
Participants tackled the challenge of breaking the vicious cycle: how the public audit value influences public trust in SAIs and their reputation. This “chicken and egg” conundrum – does value build trust and reputation or do trust and reputation raise the value? – sparked lively discussions.
The discussion highlighted that public trust, and a strong reputation are essential for SAIs to be effective, yet they often depend on the tangible outcomes of their work. Parliaments play a crucial role in closing this loop by acting on audit findings and and ensuring that SAI recommendations are given the attention needed for effective implementation. Participants agreed that trust, value, and reputation must be cultivated together, creating a virtuous cycle where each reinforces the other – because, as one participant joked, “Even the best-laid audit reports won’t matter if no one trusts the messenger.”
The exchange of current practices also proved to be highly rewarding, showcasing valuable contributions from all participants. This dialogue highlighted the collective strength and diverse approaches of all teams, reinforcing the importance of sharing and learning from one another to enhance public audit practices.
We extend our heartfelt thanks to the ADB, and especially to Aman Trana, Srinivasan Janardanam, Akmal Nartayev, and his team, for being exceptional hosts. The IDI and participants were provided with every logistical support imaginable, ensuring the event’s success.
Manila has certainly set a high bar for collaboration, leaving participants optimistic about the future of SAI–Parliament partnerships in Asia and the Pacific. And if laughter and light-hearted moments shared during the event are anything to go by, this groundbreaking dialogue might just be the start of a truly impactful alliance!
Supreme Audit Institutions (SAIs) are cornerstones of accountability, operating within legal and constitutional frameworks that define their mandates. Yet, maintaining their independence in an ever-evolving governance landscape requires robust legal support and innovative solutions. The 2nd LEGSAI Initiative Meeting of Experts, hosted by SAI Poland (NIK) and the INTOSAI Development Initiative (IDI), in Warsaw, Poland from 26–29 November 2024, brought together global experts to advance this critical agenda.
The workshop opened with remarks by the Auditor General of SAI Poland, who emphasized the integral role of legal frameworks in upholding SAI independence. Against the historic backdrop of Warsaw, participants embarked on a four-day journey of shared learning, addressing challenges and strategies to strengthen the “independence immune system” of SAIs through their legal units.
The sessions covered a range of timely and impactful topics, including:
1. Strengthening Legal Frameworks
Experts from regions including EUROSAI, AFROSAI-E, PASAI, and OLACEFS highlighted the importance of monitoring legislative developments and proactively enhancing legal frameworks. Insights from New Zealand and Poland showcased innovative approaches to integrating legal services into SAIs’ operational strategies.
2. Navigating Legal Reforms
Participants examined the art and science of conducting legislative reforms in complex environments. Case studies from South Africa and Georgia illustrated how consensus-building and model provisions can serve as tools for progress.
3. Engaging with the Judiciary
Discussions turned to the judiciary’s pivotal role in protecting SAI mandates. Experts outlined strategies for leveraging legal remedies to resolve institutional conflicts and secure financial autonomy, drawing on examples from Papua New Guinea, The Gambia, and South Africa.
4. Overcoming Barriers to Information Access
In the digital age, unrestricted access to information remains a fundamental right for SAIs. Participants debated the challenges posed by e-governance systems and shared emerging trends on how legal expertise can mitigate these barriers.
The workshop fostered a collaborative spirit, with participants engaging in group discussions to synthesise insights and chart a path forward. Some of the key outcomes included:
As part of the broader LEGSAI Initiative, this workshop revisited the essential role of legal units as proactive defenders of independence. By equipping SAIs with the tools and expertise to navigate legal complexities, the LEGSAI initiative aims to fortify the foundations of accountability worldwide.Our heartfelt thanks go to NIK for its hospitality and leadership, as well as to the dedicated experts who contributed to this event. As we continue this journey, we invite SAIs, donors, and stakeholders to join us in advancing this important work on proactive advocacy for SAI independence.
Stay tuned for more updates and resources from the LEG SAI Initiative as we continue to build resilient and independent institutions together.
This month, stakeholders from civil society and integrity institutions have been making significant strides in promoting good governance and accountability in Malawi. Part of the CADRE GFP Project, two workshops held in Lilongwe brought together key stakeholders to address critical aspects of public financial management. The focus? Strengthening partnerships between accountability actors and equipping civil society actors to utilize tools to drive transparency and accountability.
Learn more about the outputs and highlights by reading a summary of the takeaways from both workshops below:
Workshop 1: Framework for National Audit Office and Civil Society Collaboration (November 4–8, 2024)
The first workshop aimed to develop a framework to enhance collaboration between the Malawian National Audit Office (NAO) and civil society organisations (CSOs). Building on insights gathered from a previous joint workshop held in Lusaka, Zambia, participants from both the NAO and key CSOs in Malawi crafted a draft framework outlining principles, roles, and strategies for sustained engagement between the NAO and CSOs.
Key Takeaways:
Workshop 2: Building CSO Capacity to Track Audit Recommendations (November 11–13) This follow-up workshop tackled another pressing issue for SAIs: the effective implementation of recommendations from the Auditor General’s report. It focused on equipping CSOs with skills to analyse, track, and advocate for the adoption of these recommendations.
Key Takeaways:
The Broader Impact
These workshops are a testament to the power of collaboration in governance. Attended by global leaders in the transparency space, such as Transparency International, and key CSOs in Malawi, such as Basel Institute on Governance, the Initiative for Climate Action and Development (ICAD), African Institute of Corporate Citizenship, and Malawi Economic Justice Network, the information shared will empower CSOs to strengthen their partnerships with the NAO. Indeed, Malawi is taking bold steps towards a more transparent and accountable use of public resources and is better enabling stakeholders to engage in the budget cycle.
Looking Ahead
The momentum generated by these workshops is just the beginning. The draft collaboration framework and CSO advocacy strategies, as part of the ongoing CADRE GFP project, will be refined and implemented in 2025, ensuring lasting impact. Malawi’s journey in transparency and accountability continues to offer valuable lessons for other stakeholders involved in building stronger and more united integrity systems.
Join the Conversation
How can we further promote collaboration and accountability in public audits? Learn more about the CADRE GFP project here.
IDI’s Board approved the Operational Plan and Budget for 2025 in its meeting on 27 November 2024. In the second year of implementing the IDI Strategic Plan 2024-2029, IDI reinforces its commitment to developing independent, credible, and sustainable Supreme Audit Institutions (SAIs) for better societies and improved lives. IDI continues to provide stable and predictable support, contributing to three strategic priorities: sustainability, digitalisation, and public trust in SAIs.
Highlights of the 2025 Operational Plan include among others, IDI’s engagement and support to:
The Board also reflected on the implementation of recommendations from the recent IDI Organisational Review, approved IDI’s Corporate and Developmental Risk Register, IDI’s future approach to reporting, and its updated Bilateral Policy.
Minutes of the Board meeting, the Operational Plan and Budget 2025, and the updated Bilateral Policy will be published on IDI’s website shortly.
Join us at the upcoming webinars “Auditing SDG implementation – Introducing frameworks to audit Policy Coherence and Leave No One Behind.”
We will bring together IDI, UN DESA and UN Women to discuss how Supreme Audit Institutions (SAIs) can effectively audit the implementation of the Sustainable Development Goals (SDGs).
The webinars will go through the new frameworks for auditing policy coherence and the principle of ‘leave no one behind’, recently launched at the IDI Global Summit on SAI Audits Contributing to Digitalisation and Sustainability on 18 of November. These resources complement IDI’s SDGs Audit Model (ISAM 2024), which was recently updated and released earlier this year. You can find them available online here:
Webinar details
To accommodate participants in different time zones and languages, we are offering two sessions:
Agenda
Time | Activity | Speaker |
5min | Opening and context setting: ISAM and SDG audits | Moderator: Adriano Martins Juras, Manager, IDI |
15min | ISAM 2024: what is new? | Archana Shirsat, Deputy Director General, IDI |
15min | How to examine policy coherence while auditing SDG implementation? | Aránzazu Guillán Montero, Senior Governance and Public Administration Officer, DPIDG / UN DESA |
15min | How to examine government efforts for implementing the LNOB principle? | Adriano Martins Juras, Manager, IDI |
30min | Q&A | Plenary |
10min | Key takeaways and closing | Adriano Martins Juras, Manager, IDI |
Join us at the upcoming SAI Innovation Marketplace Webinar, “How AI Will Transform SAI Audit Practices”, on 26 November 2024 at 15:00 CET (Oslo time).
This event is part of IDI’s SAI Innovations Initiative, which focuses on fostering innovation, experimenting and continuous professional development at both personal and organisational levels. Our webinars aim to bring together SAI leadership, SAI audit professionals, innovators from across the INTOSAI Community, and multiple stakeholders.
Join us for an insightful presentation by SAI-Egypt on “Ideas about Integrating Artificial Intelligence in SAIs Auditing Functions” as part of the SAI Innovation Marketplace. This session will explore how AI technologies can transform auditing processes, enhancing efficiency, accuracy, and risk management. Discover AI’s evolution—from early rule-based systems to today’s machine learning and neural networks—and how these tools now support data analysis, fraud detection, and predictive analytics in government auditing.
The presentation will also address the challenges of AI integration, such as data dependencies, transparency issues, and ethical concerns. SAI-Egypt will provide strategic recommendations for SAIs to implement responsible AI, including pilot projects, ethical guidelines, and cross-disciplinary collaboration.
Don’t miss this opportunity to explore the future of AI in auditing and learn how your institution can benefit from these advancements!
On 26 November 2024:
After registering, you will receive a confirmation email containing information about joining the webinar.
We look forward to welcoming you to the webinar!
We’re excited to announce a major milestone in the Collaboration, Action, and Dialogue to Strengthen the Engagement of SAIs and CSOs in Improving Public Financial Management (CADRE Project). On 15 July 2024, the Office of the Auditor General Zambia (OAG-Zambia) hosted a pivotal signing ceremony to formalise the work plans developed under the CADRE Project.
We’re excited to announce a major milestone in the CADRE Project! On 15 July 2024, the Office of the Auditor General Zambia (OAG-Zambia) hosted a pivotal signing ceremony to formalise the work plans developed under the CADRE Project. This initiative, which commenced in June 2024, focuses on strengthening the collaboration between Supreme Audit Institutions (SAIs) and Civil Society Organisations (CSOs) to enhance Public Financial Management (PFM) in Zambia.
The ceremony witnessed the approval of the work plan by the Auditor General of Zambia, Dr Ron Mwamba, IDI Director General, Mr Einar Gørrissen, and TIZ Acting Executive Director, Mr Raymond Mutale. This marked the beginning of a robust partnership supported by funding from the French Ministry of Foreign Affairs to ensure the effective implementation of the project’s objectives.
Following the signing, IDI held a three-day knowledge-sharing workshop, bringing together approximately 30 participants, including representatives from key CSOs. This workshop delved into the roles of SAIs and CSOs within the PFM cycle, explored international best practices, and identified critical areas for collaboration to foster better governance and transparency.
These sessions were instrumental in aligning the objectives of all stakeholders and setting a clear path forward for the successful implementation of the CADRE Project, and the discussion led to the identification of critical activities and strategies essential for the project going forward.
This event marked a significant step in building stronger partnerships for better governance in Zambia, especially with stakeholders on the ground.
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The effective strategic management of Supreme Audit Institutions (SAIs) is essential for fostering accountability, inclusion, and public trust. By enhancing governance and service delivery, SAIs bring tangible value to citizens.
Since 2018, the Strategic Management, Performance Measurement, and Reporting (SPMR) initiative, led by the INTOSAI Development Initiative (IDI) and supported by the Swiss State Secretariat for Economic Affairs (SECO), has helped over 50 participating SAIs achieve significant progress in their strategic management.
The SPMR initiative assists SAIs in conducting comprehensive performance evaluations through the SAI Performance Measurement Framework (PMF), developing needs-based strategic plans, and utilising tools like operational plans, monitoring systems, and risk management frameworks. This fourth round of the initiative for OLACEFS kicks off with a high-level workshop in Panama City, designed for SAI leadership and senior management. The workshop aims to provide a broad understanding of key topics, methodologies, and the role of leadership in driving the initiative.
During the workshop, participants engaged in focused discussions and group reflections to identify challenges specific to their SAIs and to exchange experiences. Teams worked closely with IDI specialists to finalise work plans for 2024 and 2025.
Key outcomes from the workshop include:
To learn more about SPMR, please visit the SPMR page
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