Articles

Articles written by or featuring IDI staff which have appeared in external publications.

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Accounting in an emergency

by Felicity Hawksley

The challanges and opportunities of COVID-19 realted audits are discussed in interviews with Pamela Monroe Ellis (Auditor General of Jamacia and IDI Board Member) and Archana Shirsat (IDI Deputy Director General). The article discusses the importance of transparency, accountability and inclusiveness audits, and the challanges that many SAIs face in implementing these audits.

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‘It’s our people who make the difference!': Interview with Eduardo Ruiz García, former Secretary-General of the ECA

by Gaston Moonen, European Court of Auditors (ECA)

In this wide-ranging interview, former ECA Secretary General and current IDI staff member Eduardo Ruiz García discusses his legacy at the ECA and his latest work with IDI's bilateral support programmes.

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Supporting public auditors in strengthening their strategic management

by Dafina Dimitrova and Nils Vösgen, INTOSAI Development Initiative

Developing a long-term strategic plan is a demanding undertaking for any organisation and public audit institutions are no exception. The INTOSAI Development Initiative (IDI), which belongs to the INTOSAI global umbrella organisation of supreme audit institutions (SAIs), tries to provide guidance and capacity development to SAIs all over the world. Dafina Dimitrova is Senior Manager in the SAI Governance Department of IDI and Nils Vösgen is Manager in the same department. In this article they provide insights into how their organisation tries to help SAIs with strategic development and management in a versatile audit environment, including by using the recently published SAI Strategic Management Handbook.

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From Awareness-Raising To Concrete Action: IDI’s Initiatives To Support SAI Independence

by Einar Gørrissen, Director General of the INTOSAI Development Initiative (IDI)

This editoral reviews ongoing efforts to produce additional concrete action on SAI independence by IDI, the INTOSAI community and international development partners. New methods for addressing threats to SAI independence, such as the SAI Independence Rapid Advocacy Mechanism (SIRAM) are also profiled

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SAI Somalia's Remarkable Strategic Journey, 2017 - 2020

by Mohamed Omer, Public Relations Manager, OAG Somalia; Jostein F. Tellnes, Senior Manager, IDI; and Stephen Emasu, Consultant, Adam Smith International

Many Supreme Audit Institutions (SAIs) in challenging contexts have vast potential for improvements to deliver expected audits, yet capacity development and change often turn out to be difficult. Is it possible for an SAI in such circumstances to make substantial leaps forward in a few years’ time? In a post-conflict Somalia, strong Auditor General leadership and peer-to-peer cooperation with international partners have been key to improving the performance of the country’s SAI.

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Successful female leaders abound, but women in public finance are rare

By Malado Kaba, board member of the International Budget Partnership and former minister of Economy and Finance of Guinea, And Einar Gørrissen, Director General of the INTOSAI Development Initiative (IDI).

The op-ed from Malado Kaba and Einar Gørrissen highlights the strong results from female leaders during the recent COVID-19 pandemic, and calls for continued efforts to further promote women leaders in finance ministries and audit institutions.

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The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries

by Einar Gørrissen, Director General of the INTOSAI Development Initiative (IDI)

This article from the article from the Journal of Public Budgeting, Accounting & Financial Management seeks to contribute to dialogue between practitioners and academics. The article discusses the importance of supreme audit institutions (SAIs), challenges and opportunities facing SAIs (also in light of COVID-19) and how the INTOSAI Development Initiative (IDI) supports SAIs in developing countries in enhancing their performance and capacity.

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