Performance in anti-corruption: reviewing audit reports

2018-07-31 11:00   |   Author: Dr. Vargha Bálint Tamás

IDI SAIs Fighting Corruption cooperative audit programme component will enter into a new stage in 2018 August. With the help of resource persons attached into the programme by SAO of Hungary participants will review draft audit reports. Findings of the reports were based on the audit questions and matrix developed in 2017 autumn in Budapest. Following the reviewing draft audit reports will be communicated to auditees.

The review meeting will be attended by experts from 9 SAIs of EUROSAI, AFROSAI-E and CAROSAI. INTOSAI Development Initiative (IDI) has launched SAIs Fighting Corruption Programme audit component to enable a cooperative audit carried out by SAIs from developing countries to evaluate effectiveness of government anti-corruption efforts and money spent for this purpose. To facilitate this goal, IDI has developed a Guidance and an eCourse to help participating SAIs in conducting performance audits complying with ISSAI 5700, and 3000-3200. However participating SAIs retain the responsibility for the whole audit, i.a. to identify the audit topic, the audited sector and defining the audit matrix.

Since 2015 SAO provides both financial and in kind contribution to IDI SFC, also attaching resource persons of SAO into the program. Another programme component aiming to assess ethical infrastructure of SAIs did also receive support form SAO experts.



With regard to previous SAO contribution IDI has asked anew for SAO resource persons to mentor and support SAIs in drafting audit reports and assisting during the reviewing. On the forthcoming review meeting participants will present audit findings, while mentors and peer review teams will assess and comment on the reports. Following the review and adjustments, auditees will receive the draft reports for commenting. SAO participation enables the SAO to gain first hand experience on application of ISSAI 5700 and performance audit of anti corruption frameworks that can also inspire further improvement of integrity audit methodology of SAO.


Bálint Vargha
Bettina Martus