EUROSAI. Magazine N25 - 2019

Magazine No. 25 - 2019 3 INDEX 5.4. WHAT COULD BE THE CONTRIBUTION OF PUBLIC SECTOR AUDITING AS A GUARANTEE OF ETHICAL AND TRANSPARENT SOCIETIES? Ariane Holezek, Audit Unit for Anti-Corruption, Compliance and Risk Management Austrian Court of Audit 5.5. SAIs' CONTRIBUTION TO GOOD GOVERNANCE Dileta Kassabova, Head of Department Performance Audit, Performance Audits Directorate Bulgarian National Audit Office (BNAO) 5.6. INNOVATION IN AUDIT State Audit Institution United Arab Emirates 5.7. NOT FAILING TO PREPARE: SUPPORTING STRATEGIC MANAGEMENT IN SAI TOWARDS STRONGER PERFORMANCE Dafina Dimitrova, Senior Manager SAI Governance INTOSAI Development Initiative (IDI) 5.8. FORESIGHT AND AUDIT: MAINSTREAMING SUSTAINABLE DEVELOPMENT GOALS IN FUTURE AUDIT TASKS Zsuzsanna Csak, Directorate of the Presidency European Court of Auditors 5.9. FORWARD THINKING – A CASE EXAMPLE FROM NAOF Ines Gullichsen, Project Adviser Jasmin Grünbaum, Project Adviser Tiina Väänänen, Project Adviser National Audit Office of Finland 5.10. CAPACITY BUILDING, DIGITALISATION AND ENVIRONMENTAL PROTECTION AT THE SAME TIME? State Audit Office of Hungary 5.11. MEASURING IMPACT AND RELEVANCE OF WORK PERFORMED BY THE STATE AUDIT OFFICE OF LATVIA State Audit Office of the Republic of Latvia 5.12. THE BIGGER THE PICTURE, THE GREATER THE VALUE OF FINANCIAL ACCOUNTABILITY: THE TURKISH COURT OF ACCOUNTS’ EXPERIENCE IN THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS OF GOVERNMENT Kevser Aydın, Mine Çetin and Seda Varol Yüksekkaya Turkish Court of Accounts 5.13 BLOCKCHAIN TECHNOLOGY IN THE PUBLIC SECTOR Swiss Federal Audit Office Member of the EUROSAI Information Technology Working Group 5.14 COOPERATIVE AUDIT: ARE ADEQUATE MECHANISMS IN PLACE FOR THE DESIGNATION AND EFFECTIVE MANAGEMENT OF MARINE PROTECTED AREAS (MPAS) WITHIN THE MEDITERRANEAN SEA? William Peplow National Audit Office of Malta Akis Kikas Audit Office of the Republic of Cyprus 79 82 85 87 90 93 96 100 103 107 110