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 Brazil

Ms. Ana Arraes, President of the Federal Court of Accounts of Brazil, speaks on the 10th provision of the Moscow Declaration “SAIs can increase their positive impact by establishing productive interaction with the auditee, and enhancing cooperation and communication with the academic community and public in general”. The institutional relationship actions are based on three fundamental pillars: enhancing external control, strengthening the image of SAI and mitigating institutional risks. The video covers digital systems developed by SAI Brazil to implement these actions (Relaciona, Conecta-TCU Platform, Coopera) and several initiatives regarding the relationship with the academic society, experts and society.

Speaker:

  • Ms. Ana Arraes, President of the Federal Court of Accounts of Brazil
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