Promoting budget credibility through external audits

July 26, 2023
8:30 am – 9:30 am

Virtual Event

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 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) have collaborated with the SAIs of Argentina, Brazil, Georgia, Indonesia, Morocco, the Philippines, Uganda, and Zambia, with the support of the US Government Accountability Office (GAO), SAI Jamaica and SAI South Africa, to develop a handbook on SAIs’ contribution to strengthening budget credibility through external audits.

During the global virtual launch of the handbook on July 26 2023, participants will explore how SAIs can assess and address budget credibility in the audit process. Following an overview of the handbook, speakers will reflect on opportunities to strengthen budget credibility in their audit process, foster knowledge sharing and capacity building, and advance budget auditing in the International Organization of Supreme Audit Institutions (INTOSAI) community.

View the handbook

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Speakers

Bruno Dantas

President, Supreme Audit Institution Brazil and Chair of The International Organization of Supreme Audit Institutions

Juwang Zhu

Director, Division for Public Institutions and Digital Government, United Nations Department of Economic and Social Affairs

Mr. Juwang Zhu is currently Director of the Division for Public Institutions and Digital Government/DESA. In that capacity he leads a team in normative, analytical and capacity-building work in promoting inclusive, effective, accountable institutions that are well equipped to achieve the Sustainable Development Goals (SDGs), including SDG 16. This is the second time Mr. Zhu coordinated the work of the Division – he served as its Director in 2014-2015.

Among his various assignments at the UN Secretariat, Mr. Zhu served as Chief of the Office of the Under-Secretary-General/DESA (2008-2013). In that capacity he advised the Under-Secretary-General on a range of policy and management issues. During this period, Mr. Zhu also coordinated the Department’s substantive advice to the Executive Office of the Secretary-General on development issues and on the restructuring of DESA’s capacity building programme.

Mr. Zhu was Special Advisor to the Secretary-General of the United Nations Conference on Sustainable Development (Rio+20), and in that capacity assisted in coordinating support for the Conference. He also contributed to the departmental support for Rio+20 follow-up, including work on the 2030 Agenda and the SDGs (2013-2014). As Director of the Division for Sustainable Development Goals (Jan 2016- February 2019), Mr. Zhu coordinated the Secretariat support for the High-level Political Forum, the UN Ocean Conference, and the Global Sustainable Transport Conference.

Prior to his reassignment to DESA in 1993, Mr. Zhu had previously worked as a policy analyst in the secretariat of the UN World Food Council and in the UN Office in Geneva. He joined the UN Secretariat in 1985. Born in Shanghai, August 1961, Mr. Zhu graduated from the Shanghai International Studies University in 1982 and did post-graduate studies in Beijing Foreign Studies University. He has an MSC in financial economics from University of London and an MA in international relations from Webster University.

Ana Patricia Muñoz

Executive Director, International Budget Parnership

Ana Patricia Muñoz joined the International Budget Partnership as Executive Director in 2023. Previously, she was the Executive Director of FARO, non-partisan Ecuadorian think tank that generates research and implements initiatives to influence public policy and build a more equitable, just, and sustainable society.

As a trilingual economist that has lived in three countries, Ana Patricia brings strong technical knowledge to work on budgets and fiscal accountability. Her work has mainly focused on reducing inequality.

She spent a decade at the Federal Reserve Bank of Boston, where she rose through the ranks to become Assistant Vice President. She was one of the youngest people— and the second Latina— in this position. During this time, she spearheaded ground-breaking research and produced a seminal report on the racial wealth gap, which has had huge impact. She also played a pivotal role in bringing diverse sectors together—from local housing advocates to private banks—to reduce the number of foreclosures in the city during the 2008 financial crisis.

Ana Patricia has written more than 20 research reports, book chapters, and articles published in academic journals. She holds a Master’s degree in Public Affairs from Brown University, a Master’s degree in Economics from the University of Montreal and a Bachelor’s degree in Economics from the Pontificia Universidad Católica del Ecuador.

Aranzazu Guillan Montero

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

Gamaliel Asis Cordoba

Chair, Commission on Audit of the Philippines

Chairperson Gamaliel Asis Cordoba was appointed by President Ferdinand R. Marcos, Jr. as Chairperson (the equivalent of Auditor-General) of the Commission on Audit (COA) on 21 October 2022. COA is the 124-year-old Supreme Audit Institution of the Philippines.

Chairperson Cordoba currently serves as External Auditor of the International Labour Organization.

Before his COA appointment, Chairperson Cordoba, a lawyer, economist and public administrator, was the longest-serving Commissioner of the National Telecommunications Commission (NTC). Chairperson Cordoba has the distinction of having served under four Philippine Presidents: Presidents Gloria M. Arroyo, Benigno C. Aquino III, Rodrigo R. Duterte and Ferdinand R. Marcos, Jr.

Chairperson Cordoba’s extensive experience in both private law practice and public service has given him a deep knowledge of institutional governance and processes. In addition, he has won the respect of his peers and clients for his integrity, humility, and acknowledgment of stakeholders’ contribution to the delivery of COA’s mandate.

Full bio.

Isma Yatun

Chairperson, Supreme Audit Institution Indonesia

Dr. Isma Yatun, CSFA., CFrA., the first female Chairperson of BPK, was appointed by the Legislative on April 21st, 2022, for her second term as a Board Member. With her current role, she proceeded as Chairperson of the United Nations Panel of External Auditors in 2023. She also serves as the Secretariat of the ASEAN Supreme Audit Institution (ASEANSAI), chair of the ASEAN Audit Committee in 2023, and led the Sustainable Transport Audit Guideline under the WGEA program.

Dr. Isma Yatun has an educational background in engineering and accounting. She earned a doctoral degree in Accounting from Padjajaran University in 2020. Previously, she graduated with her bachelor’s in chemical engineering from Sriwijaya University in 1989 and a Master of Engineering degree in 2013 from the University of Indonesia. Further, she obtained two national professional certifications in auditing, Certified State Finance Auditor (CSFA) and Certified Forensic Auditor (CFrA).

Jesús Rodríguez

President, Auditor General of Argentina

Jesús Rodríguez is President of the General Audit of the Nation , the highest external control body of the Argentine Republic. He had been appointed Auditor General, in 2016, at the proposal of his party, the Radical Civic Union . In 2020, after the change of political sign in the National Executive Branch, his party – the most representative of the opposition arch in Congress – elected him to preside over the body.

Rodríguez has a history of intense student and professional union activity, as well as a supporter of the Radical Civic Union. He is a party representative in the Socialist International, where in 2017 he was elected Vice President. He has represented the City of Buenos Aires in the Honorable Chamber of Deputies of the Nation in four terms, being —at various times— President of the Budget and Finance Commission, and authority of the Parliamentary Bloc. He was elected to the 1994 National Constituent Convention and served as an authority on the Federal Reform Commission. He has been a member of the Presidency Council of the Permanent Assembly for Human Rights (APDH) since 1984. He is part of the CIPPEC Administration Council . He is a Titular Consultant of the Argentine Council for International Relations (CARI) . He directed FLACSO ‘s Legislative Strengthening Program . He worked as an advisor to companies and unions, and as a consultant to the OEA , INTAL , ECLAC and IDB . He was Minister in the Presidency of Dr. Raúl Alfonsín.

Yassin Naciri

President of the Chamber, Supreme Audit Institution Morocco

M. Yassin NACIRI est à l’origine ingénieur et titulaire d’un diplôme supérieur en gestion et d’une licence en droit public. Il dispose d’une expérience de quatre années en gestion publique au niveau du ministère de l’agriculture et une longue expérience de 24 ans dans les juridictions financières. Il a exercé pendant 15 ans dans la chambre financière de la Cour des comptes du Maroc où il a commencé en tant que conseiller puis président de section pendant 12 ans. Il est Président de cette chambre financière depuis mars 2022.
Au cours de ce parcours, il a participé, conduit et encadré de nombreuses missions et travaux se rapportant aux thèmes budgétaires et financiers. Il a également participé et contribué à plusieurs évènements relatifs à ces thèmes au niveau national et international notamment au sein de l’INTOSAI.

Silke Steiner

Director of the General Secretariat, International Organization of Supreme Audit Institutions

Silke Steiner is the Head of the ACA’s International Department and Director of the INTOSAI General Secretariat.

She studied law, international relations and public auditing in Austria and Bruges, Belgium (College of Europe) and before joining the ACA and INTOSAI General Secretariat seven years ago, she served, inter alia, at the European Commission in Brussels and the Austrian Ministry of Foreign Affairs.

In recent years, Steiner participated in several ACA audits with a particular emphasis on implementing the Sustainable Development Goals (SDGs). In this spirit, she aims to further promote the INTOSAI General Secretariat’s coordination and information function regarding Supreme Audit Institution contributions to SDG implementation as well as its supporting role in advocating for SAI independence. She also intends to foster dialogue among INTOSAI main bodies, Regional Organizations and external stakeholders.

Steiner endeavors to continue the General Secretariat’s service-oriented approach to benefit all INTOSAI members while adapting INTOSAI working methods to meet present and emerging challenges.