Terms and Definitions

• ISACA Interactive Glossary & Term Translations, a concise compilation of key terms tailored to provide clear definitions and explanations

Auditors of the Future

• 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 Publications

• 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 Studies

• 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)

Guidelines

• 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 Publications

• 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 Publications

• 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)