EUROSAI. Magazine N21 - 2015

EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS Index 3 www.eurosai.org · N.º 21 - 2015 25 th ANNIVERSARY OF EUROSAI EUROSAI: TWENTY-FIVE YEARS OF FRUITFUL COOPERATION TO STRENGTHEN EXTERNAL AUDIT ...................................................................... 50 María José de la Fuente y de la Calle Member of the Spanish Court of Audit IN CONVERSATIONWITH JOSÉ TAVARES ............................................................... 55 VIEWS FROMTHE TOP .............................. 58 EUROSAI TIMELINE 1990-2015 ......... 62 A SNAPSHOT OF EUROSAI .................... 66 EUROSAI PAST AND PRESENT – AWALK DOWN MEMORY LANE ........ 70 REPORTS AND STUDIES EUROSAI CONTRIBUTION TO GOOD GOVERNANCE AND RELIABLE AUDITING OF THE PUBLIC SECTOR BY MODERN SAIS . 75 THE 21 st CENTURY AND THE ROAD AHEAD ................................................... 76 Arno Visser President of the SAI of The Netherlands President of EUROSAI THE SPANISH COURT OF AUDIT, 25 YEARS AT THE FOREFRONT OF THE EUROSAI SECRETARIAT; REFLECTIONS AND A LOOK INTO THE FUTURE ......................................... 79 Ramón Álvarez de Miranda García President of the Spanish Court of Audit Secretary General of EUROSAI CONTRIBUTION OF EUROSAI IN PUBLIC SECTOR AUDITING ................... 82 Assoc. Prof. Recai AKYEL President of the SAI of Turkey HOW SAIS CAN CONTRIBUTE TO GOOD GOVERNANCE AND SUSTAINABLE DEVELOPMENT BY PROMOTING TRANSPARENCY AND ACCOUNTABILITY ......................................... 85 Dr. Josef Moser President of the Austrian Court of Audit Secretary General of INTOSAI ETHICS MATTERS .......................................... 89 Eduardo Ruiz García Secretary-General of the European Court of Auditors EUROSAI CONTRIBUTION TO GOOD GOVERNANCE AND RELIABLE AUDITING OF THE PUBLIC SECTOR BY MODERN SAIS. SAI OF SLOVAKIA EXPERIENCE ...................................................... 92 The SAI of Slovakia EUROSAI CONTRIBUTION TO GOOD GOVERNANCE AND RELIABLE AUDITING OF THE PUBLIC SECTOR BY MODERN SAIS . 95 The SAI of Malta IDI & EUROSAI- ENDURING PARTNERSHIP FOR CAPACITY DEVELOPMENT OF SAIS .......................... 99 INTOSAI Development Initiative (IDI) IX th EUROSAI CONGRESS AND 90 YEARS OF ALSAI ..................................... 103 Dr. Bujar Leskaj President of the SAI of Albania THE ARCTIC COUNCIL - PERSPECTIVES ONA CHANGING ARCTIC. PRESENTATION OF A MULTILATERAL AUDIT ON THE ARCTIC STATES’ NATIONAL AUTHORITIES’WORK WITH THE ARCTIC COUNCIL........................ 106 The SAI of Norway ACCOUNTABILITY AND INTEGRITY IN THE PUBLIC SECTOR . 110 Ambrin Buang Auditor-General of Malaysia Chairman of ASOSAI OTHER ARTICLES AND STUDIES .... 113 GIVING FULL PLAY TO THE ROLE OF NATIONAL AUDIT AS BEDROCK AND SIGNIFICANT SAFEGUARD IN NATIONAL GOVERNANCE .................................................. 114 Liu Jiayi Auditor General of the SAI of China Chairman of INTOSAI’s Governing Board CONTRIBUTION OF SUPREME AUDIT INSTITUTIONS IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS: WHAT IS REQUIRED? ................................................... 116 The SAI of Tunisia General Secretariat of ARABOSAI THE BAI’S INNOVATION STRATEGY TO INCREASE PUBLIC TRUST .................................................. 120 The SAI of Korea General Secretariat of ASOSAI THE ROLE OF THE FEDERAL COURT OF ACCOUNTS OF BRAZIL IN ENCOURAGING GOVERNMENT DATA OPENNESS ..... 125 Clayton Ferreira da Silva, Luísa Helena Santos Franco, Marcio Rodrigo Braz, Rafael Albuquerque da Silva and Sylvio Xavier Junior (IT Auditors, Department of IT Audit) The SAI of Brazil TWINNING PROJECT STRENGTHENED CAPACITIES OF THE STATE AUDIT INSTITUTION OF THE REPUBLIC OF SERBIA ........................................................... 128 The SAI of Serbia THE 135 th ANNIVERSARY OF THE BULGARIAN NATIONAL AUDIT OFFICE .................................................. 131 The SAI of Bulgaria