Association with INTOSAI

Association with INTOSAI

The Comptroller and Auditor General of India is a member of the Governing Board of the International Organization of Supreme Audit Institutions (INTOSAI).

The International Organization of Supreme Audit Institutions (INTOSAI) operates as an umbrella organization for the external government audit community. INTOSAI is an autonomous, independent and non-political organization. It is a non-governmental organization with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. The INTOSAI Governing Board meets annually to provide strategic leadership, stewardship, and continuity of INTOSAI activities between International Congresses of Supreme Audit Institutions (INCOSAI). The INTOSAI Congress (INCOSAI) is the supreme organ of INTOSAI and is composed of all the members. On a triennial basis, it holds regular meetings, which is chaired by the hosting SAI. Participants include delegations of member SAIs as well as representatives of the United Nations, the World Bank and other international and professional organizations. INTOSAI has four main Committees which are the vehicles for the achievement of its four strategic goals. These Committees are:

• Professional Standards Committee (PSC) (Goal 1) (https://www.psc-intosai.org/)
• Capacity Building Committee (CBC) (Goal 2) (https://www.intosaicbc.org/)
• Knowledge Sharing and Knowledge Services Committee (KSC) (Goal 3)(https://www.intosaicommunity.net/staticpages/aboutUs)
• Policy, Finance and Administrative Committee (PFAC) (Goal 4) (http://www.intosaipfac.org/)

SAI India is an active player in the standard setting, capacity building and knowledge sharing activities of INTOSAI through our position of leadership in the KSC, INTOSAI Working Group on IT Audit (WGITA) and INTOSAI Compliance Audit Subcommittee (CAS) as well as our participation in the activities of the other organs including the INTOSAI Development Initiative and the INTOSAI Governing Board.

The Comptroller and Auditor General of India is the Chair of INTOSAI Committee on Knowledge Sharing and Knowledge Services – (KSC) and its Steering Committee (KSC SC).

The objective of KSC is to encourage SAI cooperation, collaboration, and continuous improvement through knowledge development, knowledge sharing and knowledge services, including (i) producing and revising INTOSAI products (ii) providing benchmarks and operating a community portal and (iii) conducting best practice studies and performing research on issues of mutual concern. The Comptroller and Auditor General of India is the Chair of KSC since its inception. The KSC main committee today has 125 members and four observers. Website of the Knowledge Sharing and Knowledge Services Committee can be accessed here:

• Working Group on Public Debt (WGPD) (Chair: SAI Philippines) (https://www.intosaicommunity.net/wgpd/)
• Working Group on Information Technology Audit (WGITA) (Chair: SAI India) (https://www.intosaicommunity.net/wgita/)
• Working Group on Environmental Auditing (WGEA) (Chair: SAI Finland) (https://www.environmental-auditing.org/)
• Working Group on Evaluation of Public Policies and Programmes (WGEPPP) (Chair: SAI Switzerland) (https://www.intosaicommunity.net/wgeppp/)
• Working Group on the Fight Against Corruption and Money Laundering (WGFACML) (Chair: SAI Egypt)
• Working Group on SDGs and Key Sustainable Development Indicators (WGSDG KSDI) (Chair: SAI Russian Federation)(https://www.intosaicommunity.net/KeyNationalIndicators/)
• Working Group on Value and Benefits of SAIs (WGVBS) (Chair: SAI Mexico) (https://www.intosaicommunity.net/wgvbs/)
• Working Group on Financial and Economic Stability (WGFES) (formerly the Working Group on Financial Modernization and Regulatory Reform-WGFMRR) (Chair: SAI USA)
• Working Group on Audit of Extractive Industries (WGEI) (Chair: SAI Uganda) (https://intosaicommunity.net/wgei/)
• Working Group on Public Procurement Audit (WGPPA) (Chair: SAI Russian Federation) (https://www.intosaicommunity.net/wgppa/)
• Working Group on Big Data (WGBD) (Chair: SAI China) (https://www.intosaicommunity.net/wgbd/)
• Working Group on Impact of Science and Technology on Auditing (WGISTA) (Chair: SAI UAE) (https://wgista.saiuae.gov.ae/Pages/default.aspx)

These Working Groups are devoted to preparing guidance and best practices on audit of specialized areas.

SAI India is member of all the above Working Groups under KSC.

The KSC Steering Committee (KSC SC), chaired by SAI India and comprising of 15 members, including the Chairs of the Working Groups under KSC, Chair of INTOSAI Professional Standards Committee (PSC Goal 1), Chair of INTOSAI Capacity Building Committee (CBC Goal 2) and SAIs leading cross-cutting projects, and five observers, takes on the coordination role and evaluates whether the KSC tasks are consistent with the INTOSAIs objectives. The committee meets every year to discuss important activities of the Working Groups and the cross-cutting priorities of the INTOSAI and reports the progress of KSC activities to INTOSAI Governing Board every year.

The 15th Meeting of the INTOSAI Knowledge Sharing Committee Steering Committee was held in Abu Dhabi, UAE on 4 October 2023. The meeting was inaugurated by the Comptroller & Auditor General of India in his capacity as Chair of KSC.

The inaugural speech of the Comptroller and Auditor General of India for the 15th KSC SC meeting is available here

The photographs of the 15th KSC SC meeting are available here

The Comptroller and Auditor General of India is the Chair of the INTOSAI Working Group on IT Audit (WGITA).

The Working Group on IT Audit (WGITA) was created in 1989 to address interests of SAIs in the area of IT Audit. WGITA aims to support SAIs in developing their knowledge and skills in the use and audit of information technology by providing information and facilities for exchange of experiences, and encouraging bilateral and regional cooperation. The Comptroller and Auditor General of India is the Chair of WGITA since its inception.

Presently, WGITA has 57 members and six observers. Details are available at the WGITA website: http://www.intosaicommunity.net/wgita

The 32nd annual meeting of WGITA was held in Abu Dhabi, SAI UAE on 2 October 2023. The Comptroller and Auditor General of India, as the Chair of WGITA, inaugurated the meeting.

The photographs of the 32nd WGITA meeting are available here.

According to the practice of hosting a seminar/webinar in conjunction with the WGITA meetings, this year, the WGITA meeting was followed by an e-seminar on "Emerging Issues in IT enabled governance" on 3 October 2023.

The Comptroller and Auditor General of India is also the Chair of the INTOSAI Compliance Audit Subcommittee (CAS).

Since 2017, the Comptroller and Auditor General of India is the Chair of the Compliance Audit Subcommittee (CAS), which was established as one of the four standard setting committees under the INTOSAI’s Professional Standards Committee (PSC). The other sub-committees under PSC are the Financial Auditing and Accounting Sub-committee (FAAS), The Performance Audit Sub-committee (PAS), and the Internal Control Sub-committee (ICS). The mandate for the CAS is to elaborate on and clarify the term "compliance audit", provide an overview of the different mandates SAIs have regarding compliance audits, give practical guidance on how compliance audit should be planned, executed and reported on, and to develop INTOSAI guidelines for compliance audit.

Presently, CAS has 21 members and 2 observers. Details are available at the following link: http://www.psc-intosai.org/committee/compliance-audit-subcommittee/

The 20th Annual meeting of INTOSAI CAS was held in Budapest, Hungary on 22nd and 23rd November 2023. The Comptroller and Auditor General of India, as the Chair of CAS, inaugurated the meeting through video message.

SAI India is also a member of other INTOSAI Goal committees, two INTOSAI Subcommittees, two INTOSAI Task Forces and INTOSAI Donor Cooperation Steering Committee.