LOTA – Leveraging on Technological Advancement
Demystifying Technologies is a brochure that aims to provide a concise visual guide for SAI professionals on some technologies that are relevant for public auditors and might impact their work, while also establishing a common vocabulary.
It is primarily intended to provide a high-level overview of key technologies and concepts for non-technology professionals or non-technology Auditors.
For further information regarding the featured technologies, their use cases, and audit-related information, please refer to the links provided in the Other Resources section.
For any questions please contact us at lo-ta@idi.no.
Demystifying Technologies
Other Resources
Terms and DefinitionsEmpty heading
- ISACA Interactive Glossary & Term Translations, a concise compilation of key terms tailored to provide clear definitions and explanations
Auditors of the FutureEmpty heading
- INTOSAI-P 12: The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens
- The Capacity Building Committee (CBC) “The Future Relevant Value-Adding Auditor”
IDI PublicationsEmpty heading
- LOTA Scan, a tool for Supreme Audit Institutions to analyse their internal and external environment in the use of technology in audits and the use of technology by governments (2022)
- LOTA Strategy, a tool for Supreme Audit Institutions to develop a Strategic Audit Plan for use of technology in audits and audits of government’s technologies (2024)
Reports and StudiesEmpty heading
- WGISTA Environmental Scan: A report on SAI capabilities in emerging technologies and auditability in the public sector (2023)
- WGISTA Emerging Technologies: Applications in developing and maintaining expertise within SAIs in the use of science and technology in auditing (2023)
- EUROSAI Project Group “Auditing in the New Normal: Connecting Technology to Audit Processes” (2023)
- WGBD Research Paper on Innovative Audit Technology (2022)
- WGBD Development Overview of Big Data Audits Performed by SAIs from 2016 to 2021 (2022)
- AFROSAI-E Research Paper on Integrating Big Data in Public Sector Audit (2020)
GuidelinesEmpty heading
- WGITA Cybersecurity and Data Protection Guideline (2022)
- WGITA Data Analytics Guideline (2019)
- WGITA Guidance on Audit of IT Management Functions (2022)
- WGITA Auditing IT Service Management (2001)
- WGITA Auditing IT Service Management – Annex (2001)
- WGITA Guide on IT Governance (2016)
- WGITA Guide to Data Mining as a Tool in Fraud Investigation (2016)
- WGITA Cloud Computing Guide (2016)
- WGITA-IDI Handbook on Technology Audit for Supreme Audit Institutions (2022)
- WGBD Guidance on Conducting Audit Activities with Data Analytics (2022)
- WGITA General capacity building requirements for conducting Technology Audits in a SAI (2019)
- WGITA Green IT (2003)
SAI PublicationsEmpty heading
- CAG India: Compendium on Responsible Artificial Intelligence (2023)
- CAG India Guidance Note on Usage of Remote Sensing Data and Geographic Information System for effective audits (2020)
- US GAO Artificial Intelligence: An Accountability Framework for Federal Agencies and Other Entities (2021)
- US GAO Artificial Intelligence: Key Practices to Help Ensure Accountability in Federal Use (2023)
- US GAO Artificial Intelligence Use Cases (2024)
- NAO UK Good practice guide: Cyber and information security (2021)
- Audit Scotland Principles for a digital future: Lessons learned from public sector ICT projects (2017)
- SAIs of Finland, Germany, the Netherlands, Norway and the UK Auditing machine learning algorithms (2020)
- Netherlands Court of Audit Understanding algorithms (2021)
Other PublicationsEmpty heading
- The CSA Cloud Controls Matrix (CCM), a cybersecurity control framework for cloud computing
- IIA Remote Auditing: Challenges, Risks, Fraud, Technology, and Staff Morale (2021)
- ISACA Auditing Artificial Intelligence (2018)
- IIA Artificial Intelligence Auditing Framework, Part A (2017)
- IIA Artificial Intelligence Auditing Framework, Part B (2018)
- ACCA Auditing and Technology (2019)
- CPA Introduction to AI: From Algorithms to Deep Learning, What You Need to Know (2019)
- CPA The Data-Driven Audit: How Automation and AI are Changing the Audit and the Role of the Auditor (2020)
- Ebua Otia J., Bracci E., Digital transformation and the public sector auditing: The SAI’s perspective, Financial Accountability & Management, John Wiley & Sons Ltd. (2022)
- Ellul L., Buttigieg R., Benefits and Challenges of Applying Data Analytics in Government Auditing, Journal of Accounting, Finance and Auditing Studies (2021)
- World Bank, The Government Analytics Handbook (2023)
- World Bank, Mobile Government (2023)
- World Bank, Interoperability (2022)
- World Bank, Data Classification Matrix and Cloud Assessment Framework (2023)
- World Bank, Institutional and Procurement Practice Note on Cloud Computing (2023)