SAI Belgium
Mr Steven Bernagie
SAI Latvia, SAI Lithuania

According to the audit standards defined in INTOSAI P-12 (value and benefits of SAIs – making a difference to the lives of citizens), SAIs need to demonstrate their ongoing relevance to citizens, parliaments, and other stakeholders.

In this respect, SAIs should evaluate the impact of their audit activities to ensure that the respective government and auditees respond to audit findings and recommendations.

Therefore, ISSAI 300 and ISSAI 400 stipulate that the auditor should follow up previous audit findings and recommendations.

The EUROSAI project group ‘Follow-up of the implementation of audit recommendations’ consisted of the SAIs of Belgium (lead), Germany, Lithuania, the Netherlands, and Spain.

The objective of this project group was to gather information through a survey about the various systems of follow-up of the implementation of audit recommendations by EUROSAI members.

The project group released the ‘Follow-up of the implementation of audit recommendations’ Best practices guide’, available on the EUROSAI database of products.

The guide describes the results of the survey and derives several good practices on follow-up procedures from scientific research complemented by interesting case examples from the SAIs.

The purpose of the workshop is to discuss the best practices in follow-up systems, as gathered through the survey.

The workshop will focus on the various ways of following up audit recommendations, mainly by discussing examples of good practices.

The main objective of the workshop is to stimulate the discussion on the effectiveness of the different follow-up systems used by EUROSAI members.