Publication:
Supreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits

Simple item page
dc.contributor.authorWorld Bank
dc.date.accessioned2021-11-09T18:58:02Z
dc.date.available2021-11-09T18:58:02Z
dc.date.issued2021-10-18
dc.description.abstractSupreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic.en
dc.identifierhttp://documents.worldbank.org/curated/undefined/461071634537328252/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits
dc.identifier.doi10.1596/36515
dc.identifier.urihttps://hdl.handle.net/10986/36515
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesEquitable Growth, Finance and Institutions Insight;
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNTABILITY
dc.subjectGOVERNANCE
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectAUDITING
dc.subjectINFORMATION TECHNOLOGY
dc.titleSupreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Auditsen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleSupreme Audit Institutions’ Use of Information Technology Globally for More Efficient and Effective Audits
okr.date.disclosure2021-10-18
okr.date.doiregistration2025-05-07T08:55:35.798188Z
okr.date.lastmodified2021-10-18T00:00:00Zen
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.docurlhttp://documents.worldbank.org/curated/undefined/461071634537328252/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits
okr.guid461071634537328252
okr.identifier.externaldocumentum090224b088a91380_1_0
okr.identifier.internaldocumentum33493854
okr.identifier.report165174
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/461071634537328252/pdf/Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits.pdfen
okr.region.administrativeAfrica
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countrySouth Africa
okr.topicPublic Sector Development::Public Sector Management and Reform
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicGovernance::Governance and the Financial Sector
okr.topicInformation and Communication Technologies::Information Technology
okr.topicPublic Sector Development::Regulatory Regimes
okr.unitEFI-MNA-GOV-FM & PS (EMNGU)
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits.pdf
Size:
19.94 MB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
Supreme-Audit-Institutions-Use-of-Information-Technology-Globally-for-More-Efficient-and-Effective-Audits.txt
Size:
256.64 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Other Financial Accountability Study