The silver linings that bring us light, hope, and joy in our daily lives — not a few of them — spring from sheer luck.

Luck is a product of cosmic events that occur without our control or intention. It can have a significant impact on the outcome of our lives. It can come in the form of unexpected opportunities, a chance encounter, or random events that we have no control over. Undoubtedly, hard work, skill, and experience are important factors in achieving success in life.

Scientific data shows that luck does play a significant role in achieving success. While luck may seem random, it is important to recognize that it often results from hard work, talent, and perseverance. By striking a balance between hard work and luck, we can ensure our chances of achieving success in both our personal and professional lives.

Research conducted by economist Robert Frank found that luck plays a much larger role in our success than we might initially think. Frank argues that success is often the result of a combination of talent, hard work, and a healthy dose of luck.

In 1981, I was sent to New York, USA to work with the United Nations Intergovernmental Working Group on accounting and reporting standards.

The assignment was a life-changing job, undoubtedly a cosmic event in my life for it turned out to be my preparation for the most important assignment that I ever had: The chairman of the Commission on Audit (CoA) assigned me to be the chairman of the Editorial Committee of the 11th Congress of the International Organization of Supreme Audit Institutions (INTOSAI) then to be held in Manila from 18 to 29 April 1983 at the Philippine International Convention Center.

The foreign delegates were to be housed in the Sofitel hotel, together with all of the officers and members of the organizing committee and the chairmen of various committees, for the duration of the Congress.

My role was to chronicle the proceedings of the global conference of 157 delegates coming from all accredited member-states of the INTOSAI from all over the world.

The INTOSAI in Manila in 1983 was a Congress for Progress.

All roads led to Manila on 18 April 1983. The heads of Supreme Audit Institutions (SAI) of the world came for the 11th Congress of the INTOSAI. Howsoever they are called — whether Commission on Audit, General Auditing Office, Board of Audit, and the like — the audit offices of the member countries work within the INTOSAI, looking beyond their natural barriers and availing themselves of each other’s experiences.

The INTOSAI helps to strengthen the relationships among the SAIs of different countries by promoting the exchange of ideas and experiences in the sphere of public auditing, accounting, and public finance. Hence, they are responsible for the economic and social conditions of their respective countries and, ultimately, of the whole world.

The 11th Congress particularly worked on three basic themes, namely, (1) Training of State Auditors — where training needs and resources were identified, training strategies and development of training techniques were formulated, and the effectiveness of training programs were evaluated; (2) Audit of Social Services — where the audit of hospitals and other health services, the audit of other welfare services, and the audit of national contributions to local levels were tackled and studied; and (3) Audit Methods and Techniques — where audit methods and procedures to attain audit objectives and effective audit techniques were formulated, re-studied, or innovated.

This was a herculean task, more so because it was the first time such a congress was held in a developing Asian country like the Philippines.

The success of the 11th Congress of the INTOSAI was due to the untiring and driving efforts of Chairman Francisco S. Tantuico Jr., together with Commissioner Silvestre Sarmiento and all the managers and chairmen of the different committees. (To be continued)