26 – 27 JUNE 2025, PENANG, MALAYSIA
THE INAUGURAL MEETING OF THE INTOSAI WORKING GROUP ON FOLLOW-UP AUDIT (WGFA)

The newly established Working Group on Follow-up Audit (WGFA) under the International Organisation of Supreme Audit Institutions (INTOSAI) chaired by Malaysia held its inaugural meeting in Penang from 26-27 June 2025.

This meeting gathered together 71 auditors from 43 Supreme Audit Institutions (SAIs) spanning across various regions from Asia, Middle East, Africa, Europe, the Pacific to the Caribbean. Delegates included Auditor Generals, Deputy Auditor Generals and senior level officials from various countries including Bulgaria, Bhutan, Czech Republic, Cambodia, Oman, South Africa, Saint Lucia, Thailand, Turkiye and others.

In her opening remarks, Her Excellency Dato’ Seri Wan Suraya Wan Mohd Radzi, Auditor General of Malaysia and Chair of the INTOSAI WGFA, emphasised that the successful establishment of the WGFA under Malaysia's Chairmanship reflected the shared commitment among INTOSAI member countries towards building a strong global collaborative framework to enhance follow-up audit practices in a more structured, systematic, and impactful manner.

Key highlights and outcomes of the Meeting:

• Adoption of the INTOSAI WGFA Terms of Reference, which will serve as the main foundation for the Working Group’s strategic direction and operations towards enhancing accountability and continuous improvement in public sector auditing.


• Country presentations and discussion of best practices in follow-up audits by member SAIs. These include a special presentation from the Department of National Audit Malaysia regarding the Auditor General’s Dashboard (AGD) that looks and follow up on all issues as reported in the Auditor General's Report (LKAN) until it is resolved, therefore enabling real-time, proactive audit monitoring. From 2024 to date, a total of RM157.73 million has been successfully collected through the implementation of follow-up audit at Federal and State level.


• Under the WGFA 2025–2028 Work Plan, the Working Group will embark on a long-term initiative to develop a Good Practice Guideline on Follow-Up Audit, in collaboration with INTOSAI members. This document will offer practical, experience-based guidance for all SAIs on follow up audit best practices based on collective input and continuous cooperation.


• Shared commitment among INTOSAI WGFA member countries to strengthen follow up audit mechanism as a cornerstone of public sector reform at the global level anchored in transparency, integrity and action-oriented governance. Discussion identified specific training needs and capacity building requirements for WGFA members to enhance the level of follow up audit in their respective countries.