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 China



Mr. Hou Kai, Auditor General of the National Audit Office of China, speaks 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”.

The video covers the work of the INTOSAI Working Group on Big Data, chaired by SAI China, and the SAI’s experience in auditing of big data (concept, practice, ideas on advancing the audit, challenges and ways to meet them).

Speaker:

  • Mr. Hou Kai, Auditor General of the National Audit Office of China
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