8 - SPOTTING INTEGRITY GAPS: - A Practical and Appropriate Role for Public

10 THE CHANDLER SESSIONS PAPERS An Example of Integrity Gap Analysis: Report of the Auditor General of Nepal For the Auditor General of Nepal, integrity gaps are revealed, in part, through the documentation of “irregularities” and their trends, which indicate the improvement or decline in the public financial management system. [...] In most countries, the percentage of irregularities in the audited figures of the entities is one of the major indicators to measure the financial performance and position of financial discipline maintained by the entities. [...] In this annex, the names of the accounting officers appear with the ministry served, the amount and percentage of irregularities, the number of transactions involved, the resolution of any issues, and whether the rate of irregularities was higher or lower than the national average. [...] AGUNG SAMPURNA Former Chairman of the Audit Board of the Republic and Lecturer at the University of Indonesia, Indonesia Dr Agung Firman Sampurna was the Chairman of the Supreme Audit Agency for the period 2019 – 2022. [...] She is vice chair of the INTOSAI Development Initiative (IDI) board, chair of the governing board of the African Region of Supreme Audit Institutions-English Speaking (AFROSAI-E), and a Grand Officer of the Order of the Rokel (GOOR) President’s National Award.