Should Supreme Audit Institutions Develop Forensic Audit Capabilities/Staffing?
This is a question which should spark some debate. Some leaders in the SAI community feel that SAI’s should not get involved in forensic accounting/auditing. They feel that other agencies which specialize in criminal investigation should develop their own forensic accounting/audit staff leaving the SAI free to perform financial and performance or comprehensive audits. Some feel strongly that the SAI should maintain a more positive approach in seeking to improve government and that forensic auditing might not only distract limited resources from more useful type audits , but also through increased media attention might create an image of the SAI as a “policing” institution, rather than one which helps government managers achieve their goals more efficiently, economically and effectively. A very strong argument can be made that the SAI’s entry into the forensic auditing jungle will eventually cause it to lose sight of its other more positive audit functions, including even financial audi
