EUROSAI. Magazine N21 - 2015

EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS REPORTS AND STUDIES 77 www.eurosai.org · N.º 21 - 2015 I would like to use this issue of the EUROSAI journal to dream about EUROSAI’s prospects. I see a bright and inspiring future ahead. First, I would like to stress how much I look forward to continuing our cooperation with you in the field of quality development. SAIs are not usually audited themselves, so peer reviews are of great importance. This is a valuable tool that gives us the chance to practice what we preach: to discuss possible improvements in our work among respected colleagues. We should continue this practice and continue to learn from each other in a broader sense. This brings me to my second point, innovation in audit methods. I have always been interested in connecting different scientific disciplines. What happens when we make our auditors cooperate with, and use the knowledge of, psychologists, historians or ICT experts? I would also like to explore the use of new datasets in audit. By this I mean open data, big data, but also data gathered by the crowd, in the streets. This will surely influence how we analyse traditional governmental data and how we audit. The movement is already there, as SAIs we need to jump on the moving train, to ensure we are not left behind. Innovation is hard work and takes a great deal of effort and time. If we unite our resources for innovation, I believe the result could be a great (virtual) lab for experimentation. One of the characteristics of innovation is that, sometimes, you just have to try a new technique, tool or method, to find out if it is beneficial. My motto is: It’s better to steal a good idea, than work with a self-invented bad one. Cooperation should go beyond learning together. I would like to audit - and publish audit results - together. Think about us, as SAIs, auditing the national implementation and national effects of the agreement of the United Nations Conference On Climate Change (COP21) carved out in Paris. And let’s try to make the effects comparable. What works and what does not work? How can we ensure that, together, European countries actually make the air cleaner for their citizens? The recent adoption of the UN 2030 Agenda, with the 17 Sustainable Development Goals as its centrepiece, gives us ample opportunity to once again prove the value of SAIs for society and citizens. It repeatedly recognises the important role of Supreme Audit Institutions in the implementation of the Sustainable Development Goals (SDGs). The SDGs, and in particular Goal 16, underlines the importance afforded to SAIs in monitoring the implementation of the Goals via safeguarding transparency and accountability. In concrete terms, Goal 16 envisages “build[ing] effective, accountable and inclusive institutions at all levels.” SAIs, and especially the regional advocate of SAI work, EUROSAI, should seize this opportunity to showcase our work and to use the leverage provided to drive our own change. One of the new ways of thinking may be providing foresight. As SAIs we usually provide insight into the accountability of government. We will also try to provide our parliaments and citizens with oversight on government-wide issues, thus providing a tool for parliament to grasp broader problems. Unfortunately, our products will never prevent mistakes or something as enormous as a credit crisis from happening. What we can use in order to be relevant in terms of addressing current and future problems is foresight. This means that we need to learn to anticipate. Knowing, from our position of insight and oversight, what new threats and opportunities may arise in a fast- changing environment. This requires working with scenarios. The history of EUROSAI shows us that energy and tenacity can build great things. Somany things have already been accomplished in only 25 years Innovation is hardwork and takes a great deal of effort and time. If we unite our resources for innovation, I believe the result could be a great (virtual) lab for experimentation