19 Februari 2025 / INTOSAI Journal Article Q4 2024
Future uncertainty, driven by factors such as climate change, technological advancements, and global dynamics, poses challenges that require organizations and governments to adopt more flexible, adaptive, and resilient approaches to planning. SAIs play a crucial role in addressing climate change and future uncertainty by providing insights into the effectiveness of climate-related initiatives and fostering greater accountability and transparency. Strategic foresight in auditing is essential for anticipating and preparing for future uncertainties, enabling organizations to navigate risks and opportunities proactively. 2024_ART_PP_Pemut_Aryo_Wibowo_01.pdf