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Technological advances have impacted the work of most Supreme Audit Institutions (SAIs), and emerging technologies have the potential to further shape the ways in which SAIs contribute to good governance. SAIs are at different stages in their technological journeys, and their use of technology may be affected by factors like the availability of data at client agencies and capacity constraints.
The INTOSAI Working Group for Impact of Science and Technology on Auditing (WGISTA) is exploring this landscape with the help of its members, observers, and the SAI community, who have been quite forthcoming in sharing their experiences in response to WGISTA's Environment Scanning exercise.
WGISTA's initial review of responses reinforces its belief that SAIs would do well to give careful consideration to their technological readiness and capacity, because the public sector auditing profession is well positioned to benefit from the adoption of new technologies by governments all over the world.
WGISTA plans to publish a report based on responses to the Environment Scanning that also incorporates a literature review and interviews with academics and leaders in public sector auditing. In the meantime, WGISTA believes it would be of interest to provide a glimpse of the responses it has received so far from SAIs.
Basic Data Analytics
Almost every SAI uses some kind of spreadsheet software, like Excel. A good number of SAIs are also making use of specialized software for...