According to EU legislation, healthcare insured citizens from member states as well as their dependents residing in member states are entitled to access to the EU country’s national healthcare system in the country of residence or elsewhere in the EU. Healthcare can be provided with the use of specific Forms S1, S2 and the European Health Insurance Card – EHIC. All medical bill claims from medical institutions in the country of residence are forwarded to the medical insurance providers of the country of origin.

Organisations have traditionally seen IT audit as a useful practice for fostering trust in information systems and ensuring the availability and protection of information assets. That is why IT audit is often assimilated to internal audit. As supreme audit institutions, we are seeing our auditees becoming ever more reliant on technology, not only to implement policies and carry out everyday operations, but also to deliver services to citizens and take decisions, which are increasingly becoming data-driven, systems-based and algorithmic.

On 9 March 2022, more than 70 connected "avatars" from all professional and geographical backgrounds, using the Gather tool, a virtual collaborative work and exchange space, participated in the launch of the French Court of Accounts' citizen platform.

DiscussionPoint Quarterly - or DPQ - is an exciting new series of four events of the State Audit Office of Hungary, which has been launched on 23 March 2022. In the wake of and inspired by the highly successful Webinar Wednesdays virtual seminar series taking place in 2021, our institution has developed a revised concept further expanding the framework of online communication regarding interactivity.

 In 2021, the German SAI examined how the federal administration's IT functioned under the particular challenges of the Covid-19 pandemic. One of the central questions was why some authorities were more affected by limitations in their IT-supported business processes than others.

In the context of the new changes that the Romanian Court of Accounts is making in order to update the regulations in the field of auditing with current International Auditing Standards, it aims to develop a new institutional strategy, a strategy that will be complemented by a Digitization Strategy - for the period 2023 - 2027. The development of the Digitization Strategy is part of the DGREFORM Project - REFORM/SC2021/107, part of the Framework Contract No. SRSS/2018/01/FWC/002, funded by the European Commission.

The State Audit Institution of the Republic of Serbia conducted a performance audit titled “Local Tax Administration Information System Management (LTAISM)”. The goal of the audit was to assess quality management of LTAISM and to determine whether confidentiality, availability and integrity was provided regarding information, data, documents and applications in information system.

On 10th of May 2022, the Court of Audit of the Republic of Slovenia (hereinafter referred to as: Court of Audit) issued another in a series of audit reports covering the topic of managing business continuity, this time at the PUBLIC INSTITUTE LJUBLJANA PHARMACY (hereinafter referred to as: Ljubljana Pharmacy), which was the victim of a ransomware cyberattack in 2019 and which has since then significantly improved its operations.

The Big Data era we are in makes computerized audit systems essential due to growing quantities of data.

Upcoming ITWG annual meeting 6-7 September

On 6-7 September the 15^th Meeting of the ITWG focusing on work plan activities of the group, as well, on IT standards and guidelines, as separate seminar day that will be open to all INTOSAI members as well, takes place. The meeting will be hosted by the Romanian Court of Accounts and the National Audit Office Estonia, it will be a hybrid event - available both online as well as in Bucharest for those able to travel.

ITWG e-Seminar “Water behind the dam – challenges regarding data flow for a SAI“ took place on the 12th of April 2022. Approximately 250 participants from close to 60 SAIs were hosted. The e-Seminar started with the opening words from the ITWG Chair Mr Janar Holm.

In accordance with the Decree of the President of Uzbekistan on August 27, 2021, the Chamber of Accounts launched a special e-platform“State Audit”.