Best Practice Cases of Strategic Approach to Public Auditing
The Accounts Chamber of the Russian Federation (ACRF) prepared a collection of best practice cases of strategic approach to public auditing.
The casebook is published as part of the ACRF's activities as Chair of the INTOSAI Supervisory Committee on Emerging Issues (SCEI) and was presented during the XXIV INCOSAI in Rio de Janeiro (Brazil).
The project illustrates the key provisions of INTOSAI Moscow Declaration in terms of applying a strategic approach to public sector auditing regarding the achievement of key national development indicators and Sustainable Development Goals (SDGs).
The collection represents the results of the survey conducted by the Accounts Chamber in 2021.
The project includes 24 cases, shared by 21 INTOSAI member-SAIs. The focus of the paper is the experience of SAIs in forecasting and proactive researching of problems and challenges of national importance, identification of systemic risks of achieving strategic goals, as well as the use of research methods, data analytics, engagement of experts and key stakeholders.