INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Leveraging on Technological Advancement

LOTA Scan Tool is now available and published in 4 languages

LOTA Scan: A tool for Supreme Audit Institutions

In response to this rapidly changing environment and technology development, IDI has developed a LOTA Scan Tool to help SAIs in making better use of technology in fulfilling their audit mandates, by planning technology-specific audits, developing technology skills and introducing new technologies into the SAI audit practice.

The LOTA Scan aims to provide SAIs with a tool to analyse their internal and external environment in the use technology in audits and use of technology by governments. The LOTA Scan part related to external environment assessment helps to identify areas where technology audits are required and outlining technology-related audit projects to be included in LOTA Strategy. At the same time, external environment assessment helps to identify the technological needs of SAI for using technology in audits. In turn, the internal environment assessment helps to assess the current state at the SAI and how well SAI responds to the technological needs arising from the external environment.

The LOTA Scan Tool consists of

  • LOTA Scan Guide. The LOTA Scan Guide provides basic guidance on running the LOTA Scan project at a SAI. This includes guidance on prerequisites for conducting a LOTA Scan and the LOTA Scan workflow including key phases and analysis.
  • LOTA Scan Canvas. The LOTA Scan Canvas provides a template for conducting and high-level reporting on the LOTA scan.
  • LOTA Scan Question Bank. The LOTA Scan Question Bank lists detailed questions to be considered during the analysis.

The more information on LOTA Scan Tool along with download links may be found here:

LOTA Pioneers logo

Applications for LOTA Pioneers 2023-2024 are open now!

The applications for LOTA Pioneers 2023-2024 are now open!

LOTA Pioneers is an initiative that aims to facilitate the transformation of a pool of SAI auditors into change agents who bring technology to SAI’s audit world by scanning their internal and external audit environments to strategize for leveraging on technology in audits and auditing the use of technology by governments.

To begin with this initiative will be offered in English for up to 25 SAIs. Each SAI is requested to nominate two persons from different leadership levels in the SAI. While one will act as LOTA Pioneer (Strategy), the other will act as LOTA Pioneer (Audit).

Besides creating a pool of LOTA Pioneers, this initiative is expected to result in LOTA scans, LOTA strategies and LOTA audits at the participating SAI level.

Those candidates who successfully complete their education, LOTA scan / strategy and audit will graduate as IDI’s LOTA Pioneers and become a part of an alumni network.

Please find more information in the LOTA Pioneers web page:

To apply for LOTA Pioneers please visit:

If you have any questions or doubts about LOTA Pioneer please contact IDI LOTA team at This email address is being protected from spambots. You need JavaScript enabled to view it.

We hope you will join us on this journey of SAI audits digital transformation for the benefit of all!

Launch of LOTA Pioneers

Launch of LOTA Pioneers

Pioneering audits of technology: Launch of IDI’s LOTA Pioneers,

Launch of IDI's LOTA Initiative

LOTA Talks on Healthcare Audit Analytics

1st edition of LOTA Talks on Healthcare Audit Analytics

Launch of IDI's LOTA Initiative

IDI launches LOTA initiative

IDI has kicked off its first project under new initiative, Leveraging on Technological Advancement - LOTA.