Estonian Auditor General Janar Holm’s article about “Digitalization and Its Impact on Auditing” on INTOSAI Community Portal



I wish to commend the KSC for maintaining and developing the INTOSAI Community Portal to encourage global knowledge sharing between the Supreme Audit Institutions. The National Audit Office of Estonia has gained immensely from cooperation with SAI-peers throughout the years and has been able to also give back to the international community by chairing the INTOSAI Working Group on Environmental Auditing (2007-2013), EUROSAI Working Group on Environmental Auditing (2014-2020), and most recently, the EUROSAI IT Working Group (ITWG). Both areas, but especially the opportunities and challenges information technology developments offer for the SAIs, will remain in my office’s focus in the coming years. In the article below, I offer a perspective on the potential role of an SAI in the digitally transforming world.

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