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International Journal of Government Auditing articles

482 total articles

Quarterly journal focusing on advancement of government auditing procedures and techniques.

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Recently added articles from International Journal of Government Auditing:

SAI Independence: A Founding Principle of INTOSAI

Oct 01, 2009; ... "Supreme Audit Institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence." (The Lima Declaration, ISSAI 1) I am honored to have been invited to write the editorial for this ...

NEWS IN brief

Oct 01, 2009; ... Canada External Peer Review of Audit Practices Through external peer reviews conducted by other supreme audit institutions, the Office of the Auditor General (OAG) Canada periodically seeks independent assurance that its quality management system is suitably designed and is ...

The Office of the State Comptroller of Israel: A Case Study in Independent Government Auditing

Oct 01, 2009; ... The chief aim of the Lima Declaration (1977) is to promote independent government auditing. As the declaration stipulates, an SAI that cannot meet this demand does not come up to standard. SAI independence must be anchored in legislation, but this requires that institutions of legal security ...

Twelfth PASAI Congress Sets New Directions for Auditing in the Pacific

Oct 01, 2009; ... The Pacific Association of Supreme Audit Institutions (PASAI) - formerly SPASAI - held its 12th congress, in Koror, Palau, July 20-24, 2009. As noted in the October 2008 issue of this Journal, PASAI changed its name last year to reflect the expansion of its membership. This year, in ...

Spotlight on THE STRATEGIC PLAN

Oct 01, 2009; ... This month, INTOSAI is entering into a memorandum of understanding (MOU) with the donor community that will open channels to fund projects aimed at enhancing the capacity of SAIs in developing countries. We expect this to be of great relevance to the implementation of INTOSAI's strategic ...