Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits

Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits

Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued...

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Main Author: World Bank
Format: Report
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
ACCOUNTABILITY
GOVERNANCE
SUPREME AUDIT INSTITUTION
AUDITING
INFORMATION TECHNOLOGY
Online Access:http://documents.worldbank.org/curated/undefined/461071634537328252/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits
http://hdl.handle.net/10986/36515
id okr-10986-36515
recordtype oai_dc
spelling okr-10986-365152021-11-10T05:10:49Z Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits World Bank ACCOUNTABILITY GOVERNANCE SUPREME AUDIT INSTITUTION AUDITING INFORMATION TECHNOLOGY Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic. 2021-11-09T18:58:02Z 2021-11-09T18:58:02Z 2021-10-18 Report http://documents.worldbank.org/curated/undefined/461071634537328252/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits http://hdl.handle.net/10986/36515 English Equitable Growth, Finance and Institutions Insight; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Other Financial Accountability Study Africa Africa Eastern and Southern (AFE) South Africa
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ACCOUNTABILITY
GOVERNANCE
SUPREME AUDIT INSTITUTION
AUDITING
INFORMATION TECHNOLOGY
spellingShingle ACCOUNTABILITY
GOVERNANCE
SUPREME AUDIT INSTITUTION
AUDITING
INFORMATION TECHNOLOGY
World Bank
Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
geographic_facet Africa
Africa Eastern and Southern (AFE)
South Africa
relation Equitable Growth, Finance and Institutions Insight;
description Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic.
format Report
author World Bank
author_facet World Bank
author_sort World Bank
title Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
title_short Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
title_full Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
title_fullStr Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
title_full_unstemmed Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
title_sort supreme audit institutions’ use of information technology globally for more efficient and effective audits
publisher World Bank, Washington, DC
publishDate 2021
url http://documents.worldbank.org/curated/undefined/461071634537328252/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits
http://hdl.handle.net/10986/36515
_version_ 1764485393625907200

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