EUROSAI. Magazine N26 - 2021

EUROSAI 46 EUROSAI Strategy Introduction It was Abraham Lincoln who said: “The best way to predict the future is to create it”. We don’t take that quote literally, but we do believe in being proactive and not waiting for events to unfold. Working hard now, so that we don’t have to work even harder at a later date. We were therefore very pleased to be assigned responsibility for the portfolio Emerging Issues and Forward Thinking since being elected to the Governing Board at the XI EUROSAI Congress in April 2021. We see this is as an exciting opportunity for us and others who would like to be involved. In this article we would like to set out briefly our proposed approach to working with you and hopefully spark interest in the work that will emerge from it. Our approach to our Portfolio on Emerging Issues and Forward Thinking Being proactive and looking beyond the horizon is what this portfolio is about. We are grateful for the excellent work that SAI Finland have made to progress thinking in this area and we will build upon it. Our objective will be to promote excellence in audit by supporting EUROSAI members to identify, and more importantly, act upon emerging strategic and operational issues in a timely way. Researching emerging issues is one key responsibility. We have made a start on this process by carrying out a review of SAI strategic plans in our region. We have also held a brainstorming session with other SAIs and used the previous survey results from SAI Finland. The research identified the following issues as being of significant interest to many of us: • Technological developments – big data, artificial intelligence, implications of data storage and ownership and cyber security • Environment, climate and sustainability – climate change and net zero, accounting implications of environmental reporting. Also, more widely the implementation of UN Strategic Development goals • Demographic changes – impact on public services on changes to the make-up of the population (for example, increasingly ageing profile of the population) • Citizen engagement – more systematic approaches to obtaining views of citizens who have changing expectations of transparency and accountability • Moving boundaries of public sector audit – relationship between national and regional or local government and new models of public service delivery United Kingdom National Audit Office (NAO) Holder of the Portfolio on Emerging Issues and Forward Thinking PORTFOLIO ON EMERGING ISSUES AND FORWARD THINKING