IMPACT

Given ongoing questions about the role and performance of auditing, the challenges faced by public sector auditors are how to not only maintain the confidence of governments/parliaments and the general public but also to show the usefulness and relevance of audit processes, findings and recommendations in an environment that is significantly adjusting and evolving to a ‘new normal’. This article is a timely examination of public audit strategies from national audit offices, assessing whether they are likely to deliver the objectives of the new normal, for example with the increased focus on digital transformation, work methods, communication and collaboration. It also contributes to the now long-standing practice of shared learning by public audit offices around the world. The article includes national audit offices’ reactions to the changes needed post Covid-19.

影响

鉴于有关审计的作用和绩效的持续问题，公共部门审计师面临的挑战是如何不仅保持政府/议会和公众的信心，而且展示审计过程、结果和建议的有用性和相关性一个正在显着调整和演变为“新常态”的环境。本文及时审查了国家审计机关的公共审计战略，评估它们是否有可能实现新常态的目标，例如更加关注数字化转型、工作方法、沟通和协作。它还有助于世界各地公共审计机构目前长期存在的共享学习实践。