Curriculum
Course: Moscow Declaration Provisions through SA...
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Curriculum

Moscow Declaration Provisions through SAIs’ Perspective

1st Provision: Efficient transparent and informative accountability of the government for its outcomes

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2nd Provision: Comprehensive approach to audit for attaining national goals and priorities

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3rd Provision: Recommendations for the government on important strategic issues of public administration

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4th Provision: Accessibility and openness of data the openness of source code and algorithms

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5th Provision: Data analytics in audits

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6th Provision: Experimental thinking

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7th Provision: Systemic risks in public administration

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8th Provision: Auditors of the future

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9th Provision: Inclusiveness

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10th Provision: Collaboration with auditees and cooperation with the academia and the society as a whole

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Video lesson

Experience of SAI France

Mr. Rémi Frentz, the Head of the International Affairs and External Audit Department of the French Court of Accounts, speaks on the 4th provision of the Moscow Declaration “SAIs could promote the principle of availability and openness of data, source code and algorithms”.

The video covers the SAIs experience related to the financial analysis of the budgets and accounts of local communities in France and the use of the software called “OpenAnafi”. This application allows extracting and treat data from dematerialized public budgets and accounts and to draw an analysis on the financial situation of these communities, highlighting risks, challenges, threats and opportunities.

Speaker:

  • Mr. Rémi Frentz, Head of the International Affairs and External Audit Department of the French Court of Accounts
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