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Download Complete Circular Spring 2021 

Cover Page

Message of Secretary General

News from Member SAIs

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Article 1:-  Auditing After COVID-19

Ali Ghaffari, Deputy Principal Auditor, Supreme Audit ,Court of the Islamic Republic of Iran

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Article 2:-  The Role and Importance of Voice in the Commitment and Performance of Employee in the Supreme Audit Court of Islamic Republic of Iran Atefe Moghaddam Auditor Iranian National Tax Administration

Atefe Moghaddam, Auditor Iranian National Tax Administration, Meysam Tahsiri, Senior Technical Expert ,Supreme Audit Court of the Islamic Republic of Iran

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Article 3:-  VAT Survey in Iran

Rasool Behroozi ,Senior Auditor ,Supreme Audit Court of the Islamic Republic of Iran

Article 4:-  Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Impact of Public Sector Governance on Financial Discipline

Seyed Mohammad Mohammadi ,Senior Technical Expert ,Rohollah Mohseni Technical Expert, Supreme Audit Court of the Islamic Republic of Iran

Article 5:-  Optimal Clustering of Audited Executive Organizations employing Multi-Objective Genetic Algorithm (MOGA) 

Shahriar Shokri ,Technical Expert ,Gholamreza Bazgosha, Director General of SAC ,Zanjam Supreme Audit Court of the Islamic Republic of Iran

Article 6:-  Assessment System as a Tool for Improving the Efficiency of Public Administration (SAI Kazakhstan)

Article-7:-  REFORM PROCESS IN SUPREME AUDIT INSTITUTION OF PAKISTAN

Mr. Masood Akhter Sherwani, Deputy Auditor General – SAI Pakistan

Article-8:-  Benchmarking as a Tool of Performance Audit

Mr. Wasim Ahmed, Director General, SAI Pakistan

Article 9:-  Remote Auditing

Mr. Muhammad Raza Shah, Director General, SAI Pakistan

Article 10:-  DECISION MAKING: THE UNCONSCIOUS INCOMPETENCE?

Mr. Aamir Fayyaz ,Additional Directing Staff, National School of Public Policy, Lahore

Article 11:-  A Critical Review of Fraud Discourse – a Case Study of Pakistan

Mr. Attique ur Rahman, Deputy Director, SAI Pakistan

Article 12:-  TCA Audit in relation to SDG 11 and SDG 13

Aysegül BORAN, Principal Auditor, Turkish Court of Accounts

Article 13:-  Audit of SDG Implementation

Necip BILGIN, Principal Auditor ,Turkish Court of Accounts