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INCOSAI: Promoting Budget Credibility through External Audits

Handbook by and for supreme audit institutions
September 11, 2022
12:00 am – 12:00 am


Supreme Audit Institutions (SAIs) have an important role to play in strengthening the implementation of the Sustainable Development Goals (SDGs). Checking and reporting on the legality and accuracy of public accounts, as well as the credibility of budgets, can be instrumental in governments delivering on their sustainable development promises. The importance of budget credibility is recognized in SDG indicator 16.6.1, and is relevant across all SDGs.

SAIs, the International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) are collaborating to develop a handbook on SAIs’ contribution to strengthening budget credibility through external audits.

During the side event on November 9th, 2022, contributors to the handbook and the global government audit community convened to explore key messages of the handbook and audit practices to assess and address budget credibility. The discussion highlighted lessons learned from current experiences and audit practices related to budget credibility, as well as opportunities to adopt and use the handbook, and further promote and institutionalize budget credibility assessments through external audits within INTOSAI.



Overview of budget credibility and the handbook (slide 2-4)
Ms. Aránzazu Guillán Montero, Senior Governance and Public Administration Officer, UN DESA.

Recurring audits (slide 5-15)
Mr. Neemias Albert de Souza, Federal Auditor, SAI Brazil

Auditing the public financial management system (slide 16-23) Mr. Thopan Aji Pratama, Senior Auditor, SAI Indonesia and Mr. Ngawa Mphande, Principal Auditor, SAI Zambia

Budget credibility risks across the budget cycle (slide 24-25)
Mr. Mouhcine Hanoun, Magistrate, SAI Morocco

Budget credibility risks at the program and entity levels (slide 26-28)
Ms. Cora’Lea Dela Cruz, Assistant Commissioner, SAI Philippines

Monitoring and follow-up
Mr. Anibal Kohlhuber, Advisor, SAI Argentina




Aranzazu Guillan Montero

Senior Governance and Public Administration Officer, United Nations Department of Economic and Social Affairs

Ms. Aránzazu Guillán Montero is a Senior Governance and Public Administration Officer at the Division for Public Institutions and Digital Government in the United Nations Department of Social and Economic Affairs (DPIDG /UN DESA).

Before joining DESA, she was a Senior Program Advisor at U4 Anti-Corruption Resource Centre (Norway) with a focus on mainstreaming anti-corruption into sector programs and strengthening people’s engagement in anti-corruption. Previously, she worked for the World Bank, both in operational work and capacity development, on public sector management reform, transparency, access to information and accountability in Latin America, the Middle East, South Asia and South-East Europe. Aránzazu holds a PhD in Government and a Master in Public Policy from Georgetown University (USA).

Neemias Albert de Souza

Federal Auditor, Federal Court of Accounts of Brazil

Federal Auditor at the Court of Accounts (TCU) since 2014, with experience in the specialized budget-auditing unit. Holds University degrees in Law and in Economics, and a CIPFA Diploma in IPSAS auditing standards. Worked previously at the Office of the Comptroller-General of Brazil (CGU).

Ngawa Mphande

Principal Auditor - Forensic Audit Unit, Office of the Auditor General

Mr. Mphande has been working for the SAI for 19 years. He has served as auditor for two audit directorates which are Provincial Appropriation Audits and Specialised Audits Directorates. He also offers audit support to the Public Debt and Investment and Ministerial Audit Directorates on audits that require specialised skills in forensic and investigations. He has also facilitated at workshops on PFM in Malawi and Botswana under the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E). He is one of the key members of the team currently conducting the Public Financial Management (PFM) Audit in Zambia.

Mouhcine Hanoun

Magistrate, Court of Accounts of Morocco

Mr. Mouhcine is a magistrate, first counsel, at the Court of Accounts of the Kingdom of Morocco, where he spent some 16 years. He is currently in charge of controlling the execution of the State budget. He is also a member of the team responsible for implementing the project to certify the State’s accounts. Mr Mouhcine was responsible, between 2013 and 2020, for auditing public entities (ministerial departments, companies and public establishments) involved in certain economic sectors, notably tourism, trade and industry, foreign trade, etc.

Before joining the Court in 2005, Mr. Mouhcine held the position of management controller at the Bureau de recherches et de participations minières (BRPM), a public establishment operating in the mining research and exploitation sector. He is also a part-time lecturer at business and management schools.

Mr. Mouhcine holds a doctorate in auditing and control, obtained in 2010, and a Diplôme des études supérieures approfondies (DESA), in the same discipline, obtained in 2002.

Anibal Kohlhuber

Office of the Auditor General of the Nation of Argentina,

Mr. Kohlhuber is an auditor in the General Audit Office in Argentina (AGN) and consultant in capacity development for SAIs. He is the former Head of Institutional Relations and Agreements of the General Audit Office of the Nation (AGN) and Advisor to Mr. Jesús Rodríguez (Former President of the AGN). Previously, he was the Deputy Comptroller General of Argentina (SIGEN) and INTOSAI Capacity Development Manager at the INTOSAI Development Initiative (IDI). He is also a founding member of the Argentine Governance Network and Member of the Brazil Governance Network. Mr. Kohlhuber is a public accountant. He studied and served as Deputy Director General of the Master’s Degree in International Government Auditing at the University of Buenos Aires (UBA) and has a Masters in Government Auditing and taught Comprehensive Audit I of the Master’s Degree in Government Auditing at the National University of San Martin. He has also been a Professor in the Postgraduate Programs of University of Buenos Aires (UBA), University of Cuyo- Argentina, and FLACSO.

Event Resources

UNDESA IBP Side event XXIV INCOSAI Handbook Concept Note with Agenda

pdf, 0.19 MB

Budget credibility handbook side event presentation

pptx, 18.26 MB
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