INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI Costa Rica
Rethinking the way we audit: experience in agile auditing

The new global context challenged us to rethink our way of auditing, and we found answers in the agile approach. This has allowed us to continue adding public value to our stakeholders and staying relevant.

We have integrated into the audit process some principles, values, and tools that lead us to agile working cycles, for earlier and continuous delivery of executive reports, to trigger timely improvements by the auditees. Our main maxims are: change is welcome; focus on the simple and essential; empathic approach with the audited entity; collaborative work to get the products done; effective face-to-face communication; motivated individuals; and continuous attention to technical excellence in accordance with fundamental principles of the ISSAI 100.

Webinar 14 Dec 2020