Supreme Audit Chamber participates in the work of INTOSAI to improve follow-up audit

Issues of improving follow-up audit in the member states of the International Organization of Supreme Audit Institutions (INTOSAI) were discussed at an online meeting of the Special Committee with the participation of representatives of the Supreme Audit Chamber of the Republic of Kazakhstan.

Follow-up audit is conducted to monitor changes in the activities of audit facilities based on the results of audits, increase the impact of the audit, improve audit practices, receive feedback on the implementation of audit recommendations, ensure accountability of audit facilities and increase public confidence in audit organizations.

The meeting participants discussed the creation of an appropriate Working Group to promote follow-up audit mechanisms and methodology in the INTOSAI community. In particular, the draft Report on the feasibility study of the creation of the Working Group, which was compiled on the basis of a survey among the supreme audit institutions (SAIS) of the INTOSAI countries, was considered. It was noted that 57% of respondents carry out follow-up audit, including Kazakhstan.

The main challenges for the implementation of follow-up audit are identified as resistance from the audit objects, limited access to information systems of state audit, gaps in international standards in this area, potential inconsistencies in the audit period, powers during follow-up audit, lack of qualified personnel, resources and time.

The launch of the Working Group's activities is planned in 2025.