On December 1, 2021, AIST organized a virtual technical seminar focused on the role of internal audit in ensuring the reliability of government accounting.
As many member countries are implementing reforms toward accrual accounting, this event highlighted the importance of internal control and auditing as guarantors of the regularity, fairness, and quality of public accounts.
The discussions focused on several key issues: cooperation between accountants and authorizing officers, organization of the audit function, auditor training, digital transformation, and the financial statements certification process.