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 Denmark

The Auditor General of SAI Denmark (Rigsrevisionen), Ms. Lone Strøm, introduces the presentation on the 5th provision of the Moscow Declaration “SAIs could aim to make better use of data analytics in audits, including adaptation strategies, such as planning for such audits, developing experienced teams for data analytics, and introducing new techniques into the practice of public audit”.

Ms. Strøm highlights the fact that her organization has had a head start in implementing various digital tools in its auditing due to the diffusion of e-government in Denmark. The introduction is followed by various examples of the implementation of data analytics in both financial audit and major studies, and a brief description of a data analytics center of excellence that was established at the SAI Denmark in April 2019.

Speakers:

  • Ms. Lone Strøm, Auditor General of Denmark (Rigsrevisionen)
  • Mr. Morten Lihn Jørgensen, Head of Method Development of Rigsrevisionen
  • Mr. Kristian Voss Olesen, Head of Section of Rigsrevisionen
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