14 April 2021, Online, Czech Republic Supreme Audit Office

• The XI EUROSAI Congress´ theme and vision, as presented by the Czech SAO at the X Congress and taken note of at the 49th Governing Board meeting held in 2018, was the fulfilment of the principles of “3E – 3C – 3I”.

  The objectives of the XI EUROSAI Congress were:

  • To promote Efficiency, Effectiveness, and Economy (“3E”) through a combination of a clever approach with corresponding costs and maximum results;

  • To promote Communication, Cooperation, and Comparison (“3C”) through effective exchange of information and data provided by all participating SAIs and through the most appropriate and modern tools and methodologies;

  • To promote Innovation, Information, and Interactivity (“3I”) through a platform for sharing and comparing data based on the same methodology;

• Unfortunately, due to the special situation with changing the form of the meeting from “full 4-day agenda and in-person meeting” to “half-a-day necessary administrative agenda and virtual meeting”, not all these objectives were fulfilled during the virtual part.

• In order to accomplish them, a “Prague Post-Congress Get-Together” was organised where all the principles were put into practice. An article in this regard was published in no. 27 of the EURUROSAI Magazine.

22 – 25 May 2017, Istanbul (Turkey), Turkish Court of Accounts

• Central theme: “Implementation of ISSAIs; Challenges and Solutions for Further Improvement” 

• Two Breakout Sessions each including one Seminar for the Heads of SAIs/Organizations and five concurrent Work Sessions for the delegates were organized:

1) Breakout Session 1.

• Seminar: How can SAIs’ managements properly respond to the emerging issues? (Cyber security, funds allocated to migration and humanitarian problems etc.)

• Work Sessions:
  • Subtheme 1 (Workshop): Publication of audit findings with respect to principles of transparency and accountability.
  • Subtheme 2 (Workshop): Two controversial issues related to IT audits for SAIs:

1. 1. 1. Mandate for IT Audits and
      2. Capacities of SAIs to conduct IT Audits.

• • Subtheme 3 (Open-mic): Certification of central government financial statements.
  • Subtheme 4 (Workshop): How to add more value to public management through performance audits?
  • Subtheme 5 (Workshop): Building analytical teams in terms of SAIs.

2) Breakout Session 2.

• Seminar: The success and the role of SAIs to ensure the sustainable development with respect to Sustainable Development Goals.

• Work Sessions:
  • Subtheme 1 (Workshop): Why should SAIs conduct ethics audit in public sector and what are the ethics audit practices/approaches of SAIs?
  • Subtheme 2 (Workshop): How can digital revolution help the SAIs’ audit?
  • Subtheme 3 (Open-mic): How can SAIs monitor its audit findings and recommendations efficiently and innovatively?
  • Subtheme 4 (Workshop): The evolving role of SAIs with respect to audit of funds allocated to disasters and catastrophes and the contribution of related ISSAIs to the redefinition of this role.
  • Subtheme 5 (Workshop): SAIs’ approaches to the ISSAI implementation challenges

A Marketplace of ideas was also organized during the Xth Congress on the pivotal topic of “Initiative for stronger EUROSAI”. It was aimed at creating an enabling atmosphere for open dialogue, encourage members to share their opinions more actively and assist the Turkish Court of Accounts in developing the road map for the next three years. 

More information about the Xth EUROSAI Congress here

Conclusions and Recommendations

16 - 19 June 2014, The Hague (The Netherlands), Netherlands Court of Audit

• Central theme: Innovation

Introductory Paper (Call for contributions)

• The theme focusses on three levels:
  • Innovation in auditing methods and techniques.
  • Innovation in Supreme Audit Institution’s organisations.
  • Innovation in public service and government.

The theme sessions took place on Tuesday 17 and Wednesday 18 June. Various small 90-minute sessions asked for active contributions from all delegates at the congress. These sessions were the heart of the IX EUROSAI Congress. No innovation without interaction!

See for the presentations: http://www.eurosai2014.nl/ix-eurosai-congress-2014

Conclusions and Recommendations

30 May - 2 June 2011, Lisbon (Portugal), Tribunal de Contas

• Theme I.A: Challenges and demands faced by public managers today.
  • Working paper
  • Discussion paper
• Theme I.B: The role of SAIs in the accountability and responsibilities of public managers.
  • Working paper
  • Discussion paper
• Theme II: The audit of the Independent Regulatory Agencies by SAIs.
  • Working paper
  • Discussion paper (Annex)

Conclusions and Recommendations

2 - 5 June 2008, Krakow (Poland), Najwyzsza Izba Kontroli

• Theme I: Establishing an Audit Quality Management System within a Supreme Audit Institution
  • Principal Paper
  • Discussion paper
• Theme II: Audit of Social Programmes - Audit of Programmes in the Field of Education
  • Principal Paper
  • Discussion paper
• Theme III: Audit of Social Programmes - Audit of Programmes for Professional Integration of the Disabled
  • Principal Paper
  • Discussion paper

Conclusions and Recommendations

30 May - 2 June 2005, Bonn (Germany), Bundesrechnungshof

• Theme: Audit of Public Revenues
  • Sub-theme I: The significance of public revenues for public financial managers and for the Legislature’s budget authority
    • Discussion paper
    • Questionnaire Results Paper
    • Annex
  • Sub-theme II: The role of the SAI in the budgetary cycle
    • Discussion paper
  • Sub-theme III: Audit approaches and audit impact
    • Discussion paper

Conclusions and Recommendations

27-31 May 2002, Moscow (Russia), the Accounts Chamber of the Russian Federation

• Theme: The SAI and the State Budget Execution Audit
  • Sub-theme I: The role of the SAI in the preparation by the government of the Budgetary Proposals and in the Examination of the same ones by the Parliament.
  • Sub-theme II: The Control during and after the Execution of the State Budget.
  • Sub-theme III:The Use of IT in the State Budget Execution Audit.

Recomendations

Decisions

31 May - 4 June 1999, Paris (France), Cour des Comptes

• Theme: The Independence of SAIs.
  • Sub-theme I: The Relations of SAIs with the Executive and Legislative Powers.
  • Sub-theme II: The Means of Independence.
  • Sub-theme III: Independence and Responsibility: who controls the comptroller?
  • Sub-theme IV: The Relations of SAIs with the Media

20-23 May 1996, Prague (Czech Republic), Supreme Audit Office

• Theme I: The Audit of Privatisation.
• Theme II: The Relations of SAIs with the Parliament, the Internal Audit, the Jurisdiction and the Media

14-17 June 1993, Stockholm (Sweden), Riksrevisions- verket

• Theme I: The Changing Functions of the State and the Audit Function with Particular attention to Privatisation.
• Theme II: Obtention of results by the Audit Institution with Particular Attention to the selection of the important Audit Areas, the Publication of the Results and the Quality of the Staff.

12-15 November 1990, Madrid (Spain), Tribunal de Cuentas

• Theme I: Control of public management.
• Theme II: Proposals for a better and more effective development of EUROSAI

The minutes with the decisions adopted by the EUROSAI Congress and its Conclusions and Recommendations are prepared by the host and published in the EUROSAI Magazine (see also the “Related Documents” box).