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231006 ||| eng |
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|a Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits
|h Elektronische Ressource
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| 260 |
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|a Washington, D.C
|b The World Bank
|c 2021
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| 653 |
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|a Information Technology
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| 653 |
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|a Information and Communication Technologies
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| 653 |
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|a Governance
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| 653 |
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|a Public Sector Development
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| 653 |
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|a Accountability
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| 653 |
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|a Financial Regulation and Supervision
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| 653 |
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|a Public Sector Management and Reform
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| 653 |
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|a Finance and Financial Sector Development
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| 710 |
2 |
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|a World Bank Group
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b WOBA
|a World Bank E-Library Archive
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| 490 |
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|a Other Financial Accountability Study
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| 028 |
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|a 10.1596/36515
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| 856 |
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|u http://elibrary.worldbank.org/doi/book/10.1596/36515
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a Supreme 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
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