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In recent years the CBC has focused on human resource management issues, recognizing that staff are the most crucial asset of a Supreme Audit Institution (SAI). Human resource management encompasses various dimensions aimed at optimizing staff performance and ensuring sustainability.  Often, these issues intersect, as demonstrated in Dr Sutthi Suntharanurak’s article reflecting on insights from working practices in Singapore and discussing how SAIs can be a more attractive and sustainable place of work by offering flexible work arrangements such as flexi-place, flexi-time and flexi-load. 

 With each new generation of SAI staff, there are fresh skills, experiences and expectations. The attraction and retention of staff is essential for all SAIs to maintain the capability to conduct high-quality audits. A sustainable workplace is now regarded as one of the most sought-after criteria by today’s employees. This article outlines specific ways in which a SAI can modernize, meet expectations of potential and current staff, and implement sustainable working practices that align with the preferences of both current and future employees. 

 The Future of Flexible Working in Supreme Audit Institutions: Insights from Singapore’s Model | by Sutthi Suntharanurak | Apr, 2024 | Medium

We can also recommend the CBC guide Human Resource Management – A Guide for SAIs, where chapter 11 covers new ways of working.