An international e-conference on Peer Review, organized under the auspices of SAO Slovakia, chair of the Subcommittee on Peer Review, brought together over 100 participants from Supreme Audit Institutions (SAIs) around the world. The event served as a platform for sharing experiences, methodologies, and lessons learned from peer review engagements. Presentations from SAIs across different continents highlighted the evolving role of peer reviews in enhancing audit quality, institutional development, and strategic reforms.
The peer review process, as outlined in GUID 1900, is a voluntary and independent evaluation conducted by peer SAIs. It is not an audit but a strategic assessment aimed at improving effectiveness, benchmarking practices, and fostering trust. Presentations emphasized the importance of planning, fieldwork, and follow-up phases, with clear recommendations and transparent reporting.
Common themes emerged across the presentations. SAIs underscored the value of self-assessment tools such as SAI PMF and IntoSAINT as precursors to peer reviews. The Memorandum of Understanding (MoU) was stated as a necessary document defining scope, roles, and expectations. Fieldwork typically involved interviews, document reviews, and collaborative discussions, with a focus on systems rather than individual audits.
Follow-up mechanisms were deemed critical to ensure the implementation of recommendations. SAIs reported using internal audit departments or designated units to monitor progress, classify actions, and report outcomes. Some institutions conducted follow-up reviews years after the initial peer review to assess long-term impact.
Challenges such as cultural differences, language barriers, and coordination complexities were acknowledged. However, these were mitigated through open communication, peer-to-peer engagement, and strategic planning. Success factors included committed leadership, clear objectives, and the quality of recommendations.
Emerging trends include the integration of ethical frameworks, adoption of customized audit manuals, and increased audit coverage of critical systems. SAIs are also leveraging peer reviews to support strategic planning, enhance quality assurance, and improve stakeholder engagement. The use of performance indicators and data-driven assessments is gaining traction, as seen in follow-up reports detailing progress in planning, communication, and audit quality.
The conference showcased the synergy of global experiences, reinforcing peer review as a catalyst for institutional growth and innovation. It also highlighted the importance of transparency, mutual learning, and continuous improvement in public sector auditing.
Key Take-away Messages
• Peer reviews are strategic tools that go beyond compliance, fostering institutional development and innovation.
• Effective peer reviews require thorough planning, transparent fieldwork, and actionable follow-up mechanisms.
• Self-assessment tools enhance the focus and relevance of peer reviews.
• Open communication and peer-to-peer collaboration are essential for overcoming contextual challenges.
• Publishing peer review reports promotes transparency and stakeholder trust.
• Follow-up reviews help assess the long-term impact and sustainability of improvements.
• SAIs benefit from benchmarking practices and learning from diverse international experiences.
E-Conference Presentations:
1. SAI Indonesia_BPK’s PEER REVIEW EXPERIENCE AS REVIEWEE
2. SAI Sweden_PPT for Intosai e-conference on peer review
3. SAI Croatia_Presentation SAO Croatia
4. SAI USA (GAO)_FY23_ALL_STAFF-2411502-v1-PEER_REVIEW_PRESENTATION-JUNE_2025
5. AFROSAI-E_E -Conference – AFROSAI-E perspective
6.1 SAO Slovakia_Peer Review_Follow up_1