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  • Coordinated Audit on the Preparedness of Latin American Governments for the Implementation of the Sustainable Development Goals.

    Within the framework of the activities of the Special Technical Commission on Environment (COMTEMA) of the Latin American and Caribbean Organisation of Supreme Audit Institutions (OLACEFS), the "Coordinated Audit on the Readiness of Latin American Governments for the Implementation of the Sustainable Development Goals" was carried out.

    The main objective of the audit was to assess the readiness of the national governments of the 11 participating SAIs to implement target 2.4 Sustainability of food production, under an integrated centre of government approach; as well as the readiness of the sectoral bodies involved with the issue of sustainability in food production.

     

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  • Report on the Parallel Audit of “the use of public funds for motorway construction”

    The European motorway network forms the backbone of the passenger and freight transport in the European Union, therefore, investments in the expansion and maintenance of the European Motorway network are very important. Thus, examining the use of public funds for financing motorway construction projects is a key responsibility of Supreme Audit Institutions.

    In order to share their findings and make comparisons, the SAIs of Germany and Slovakia decided to carry out parallel audit missions regarding the funds spent on building the A 73 motorway (A 73) in Germany (section Thuringia/Bavaria satate border - Lichten - fels) and the D 1 motorway (D 1) in the Slovak Republic (section Vrtizer - Hricovske Podhradie). 

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  • Joint report on measures taken in poverty alleviation

    In order to enable the exchange of knowledge, experience and good practices, as well as to evaluate the conclusions and recommendations concerning the execution of the goals of the national strategies and planned measures implemented to improve the circunstances and of people living below the poverty threshold, the SAIs of Bulgary, Croatia, Hungary, Latvia and Slovakia decided to conduct a coordinated audit.

    The international cooperative audit found that the implementation of national strategies and the coordination and cooperation among the impacted institutions achieved different results in the participating five countries.

    Source:https://www.aszhirportal.hu/en/news/joint-report-on-measures-taken-in-poverty-alleviation

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  • Joint Report on the Results of Parallel Audits of Excise Duty Administration in the Slovak Republic and in the Czech Republic (in Czech)

    In August 2015, The Supreme Audit Institutions of Czech Republic and Slovakia agreed to conduct parallel audits aimed primarily at excise duty administration an signed an Agreement for this purpose. 

    The parallel audits was aimed to compare the performance of the excise duty administrators while taking into account qualitative and quantitative indicators and identifying weaknesses in the excise duty administration process as well as providing an opportunity to ascertain how European legislation is applied on a national level and how the system in Slovakia and the system in the Czech Republic differ.

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  • Funds earmarked for the implementation of the Swiss–Czech Cooperation Programme to reduce economic and social disparities within the enlarged EU

    In 2013 the SAIs of  Czech Republic and Switzerland  agreed to perform a coordinated audit of the “Funds earmarked for the implementation of the Swiss-Czech Cooperation Programme (SCCP) to reduce economic and social disparities within the enlarged European Union”.

    The objective of the parallel audit was  to verify the compliance of the cooperation programme activities with the relevant obligations stipulated in the Swiss–Czech Framework Agreement (SCFA), signed on 20 December 2007, as well as in the national legislations and guidelines. 

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The Subcommittee on Cooperative Audits was created in 2006 under the scope of the Capacity Building Committee of INTOSAI. One of its main tasks is to promote cooperative audit programs, which are useful to validate methodologies, generate guidelines, and improve processes.

For this purpose, a virtual catalogue has been designed to compile the information generated by the different cooperative audits conducted by two or more Supreme Audit Institutions (SAI) within the INTOSAI’s Regional Organizations.

The catalogue contains basic information about each audit and a link to the report, which can be used as a starting point by any SAI interested in conducting a cooperative audit of their own in the near future.

In order to facilitate your use of the catalogue, feel free to download and review the manuals available on this website. In case you had any further questions, please contact us at: cooperacion@contraloria.gob.pe.

LINKS TO OTHER AUDIT DATABASES: 

  • https://www.eurosai.org/en/databases/audits/

 

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Informe de Auditoria Ejemplo 1

Auditoría de Desempeño de la preparación para la implementación de los ODS, con énfasis en el ODS 5 - Uruguay

Tonga’s Preparedness for Implementation of Sustainable Development Goals