Groups of SAIs and individual SAIs are producing interesting publications that are highly relevant for performance auditors. We recommend these:
How Can Supreme Audit Institutions Select the Right Topics for Evaluations and Performance Audits? Results from the 2024 Meeting of the INTOSAI Working Group on Evaluation of Public Policies and Programs (WGEPPP)
By Nico Granitzer, Andrea Haeuptli and Emmanuel Sangra
This article considers the selection process undertaken by SAIs in their performance audit work and how this process has the potential to influence existing public policies positively. You can read the article here.
Leveraging AI in Performance Auditing: A Feasibility Study for the State Audit Office of Thailand
By Dr. Sutthi Suntharanurak, SAI Thailand
This article focuses on the feasibility of incorporating the advanced language model, such as generative AI like ChatGPT, in SAI Thailand’s performance audit. You can read the article here.
Auditing Machine Learning Algorithms – a white paper for public auditors
By the Supreme Audit Institutions of Finland, Germany, the Netherlands, Norway and the UK (Published 24 November 2020)
The use of artificial intelligence is rising fast in governments across the globe. This will inevitably become an important field also for performance auditors. An informal group of SAIs recently produced a whitepaper on “Auditing machine learning algorithms”. This should be a highly useful guideline for performance auditors examining areas where machine learning or artificial intelligence is used. Four of the five SAIs involved in producing the guideline are PAS members, and the former chair of PAS, Mr Jan Roar Beckstrøm, has also been personally involved. You get access to the whitepaper on: auditingalgorithms.net
The whitepaper has been developed outside of INTOSAI´s due process for pronouncements, and is as such not part of the IFPP.
Understanding Algorithms
By SAI Netherlands
A report from the Netherlands Court of Audit (PAS-member) on “Understanding Algorithms” is also available in English: Rekenkamer_NL_understanding-algorithms
The Netherlands Court of Audit has investigated the Dutch government’s use of algorithms and developed an audit framework for this, which also considers ethical aspects of algorithms. The Court of Audit recommends that more account should be taken of questions from concerned citizens about the use of algorithms.
Auditing Algorithms
By Mr Jan Roar Beckstrøm, Office of the Auditor General of Norway
“Democracy demands that public auditors step up to provide assurance and accountability over governments’ use of algorithms, says Jan Roar Beckstrøm, deputy director general and chief data scientist in Norway’s national audit body”. In: Public Finance Focus – Viewpoints 30 March 2021.
The impact of performance auditing: a practice friendly review
By Mr. Vital Put, Councillor,SAI Belgium
This article considers to what extent SAIs can contribute to a better government and the factors that contribute to performance audit impact. You can read the article here.