EUROSAI 116 Studies and other articles Chapter I: SAIs and promoting good governance in the next normal 1) R ecognize the importance of the Beijing Declaration 2013 on promoting good governance by supreme audit institutions. 2) Encourage maintaining the fiscal and financial discipline of audit entities and preparing for an audit of public debt management after the COVID-19 pandemic. 3) Recognize the importance of the Abu Dhabi Declaration 2019 on enhancing collaboration between the supreme audit institutions and anti-corruption bodies to prevent and fight corruption. 4) Promote the importance of e-governance in the new normal. Chapter II: SAIs and encouraging for the achievement of SDGs 5) Recognize the importance of the Hanoi Declaration 2018 on environmental auditing for sustainable development. 6) Emphasize the Whole of Government (WoG) approach for the audit of SDGs implementation. 7) Consider multi-stakeholders engagement in the audit of SDGs implementation. 8) Consider the principle of Leave No One Behind (LNOB) in the audit of SDGs implementation. Chapter III: SAIs and leveraging by using advanced technologies for public sector auditing 9) R ecognize the importance of the Moscow Declaration 2019 on responding effectively to opportunities brought by technological advancement. 10) Prepare for digital transformation in the next normal. 11) Provide essential tools, equipment, and infrastructure for remote working. 12) Collaborate among SAI members by sharing technologies and innovative practices within the SAI community. Chapter IV: SAIs and responding to disaster and pandemic issues 13) R ealize the knowledge of disastermanagement and pandemic preparedness. 14) Promote cooperative audit and consideration for sharing knowledge on auditing of disaster management and pandemic preparedness. 15) Promote the development of a Business Continuity Plan in preparing for the next normal and as a response to disaster and pandemic issues. The Bangkok Declaration 2021 is based on documentary reviews from five necessary international declarations: Lima Declaration 1977, Beijing Declaration 2013, Abu Dhabi Declaration 2019, Hanoi Declaration 2018, and Moscow Declaration 2019. These declarations represent the robust concept as the core concept for public sector auditing development. Meanwhile, the main four chapters of the Bangkok Declaration 2021 follow the ASOSAI strategic plan 2022-2027, giving a whole picture of ASOSAI in the future as follows: The Preparation of the Bangkok Declaration 2021 Members of ASOSAI met at the 15th ASOSAI virtual assembly on 7 September 2021, the State Audit Office of the Kingdom of Thailand was the host of this assembly. The key message shows that the ASOSAI community prepares for the next normal in public sector auditing, announced by the Bangkok Declaration 2021: SAIs and preparing for the next normal. The ASOSAI community prepares for the next normal in public sector auditing, announced by the Bangkok Declaration 2021: SAIs and preparing for the next normal
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