From International Desk
The International role of the Supreme Audit Institution of India extends to following areas:
• Association with INTOSAI
• Association with ASOSAI
• Participation in Global Audit Leadership Forum(GALF) & other international multilateral bodies
• Bilateral relations with other SAIs
• Audits of International Organizations
The CAG of India occupies important positions in many of the above groups. The prominent ones among these are Chair of INTOSAI Committee on Knowledge
Sharing and Knowledge Services (KSC), Chair of the INTOSAI Working Group on IT Audit (WGITA) and member of ASOSAI Governing Board. Some of the recent major
events involving active participation of SAI India were:
CBC Meeting (Stockholm, Sweden, 8-10 September 2015)
An annual meeting of the INTOSAI Capacity Building Committee was held at Stockholm, Sweden from 8-10 September 2015. The Committee discussed various issues
related to capacity development initiatives. Discussions were also held on two themes – regional professionalism and SAI capacity/relevance in Post 2015
Development Agenda perspective.
7th KSC Steering Committee Meeting (Washington DC, 15-16 October 2015)
The 7th KSC Steering Committee meeting was held at Washington DC on 15 and 16 October 2015. Mr. Shashi Kant Sharma, Comptroller and Auditor
General of India and Chairman, KSC chaired the meeting. The meeting was attended by 21 participants. Several new items like INTOSAI KSC-IDI Community
Portal; Auditing Preparedness for implementation of Sustainable Development Goals; Research Projects on topics of mutual interest; and Strategic Objectives
and Goals of KSC relating to INTOSAI Strategic Plan 2017-2022 were discussed at the meeting.
IDI Workshop on Learning Management System (14-25 September 2015)
The Office of the Comptroller and Auditor General of India hosted IDI’s two week Workshop on Learning Management System (LMS) at International Center for
Information Systems & Audit, Noida, Uttar Pradesh (iCISA) from 14-18 September, 2015 (first week) and at its office premises from 19-25 September, 2015
(second week). The purpose of the above workshop was to train staff of SAI-India in designing, developing and administrating eLearning courses and to
maintain LMS and to actually design and develop a pilot eLearning Course on ISSAIs. The workshop on Learning Management System at iCISA, Noida (14-18
September 2015) was attended by 43 participants from SAI-India whereas 9 participants out of this group attended the Pilot eLearning Programme on ISSAIs
awareness at Headquarters Office (21-25 September, 2015).
67th INTOSAI Governing Board meeting (Abu Dhabi, 10-11 November 2015)
The 67th INTOSAI Governing Board meeting was held at Abu Dhabi, United Arab Emirates on 10 and 11 November 2015. A total of 105 representatives
from 34 different SAIs and countries participated in the above meeting. The future strategic orientation and governance of INTOSAI and the necessary
amendment of the Statutes until the adoption of the new Strategic Plan 2017-2022, the future role of the INTOSAI Governing Board, the future of the INTOSAI
standard setting and certification process and the preparations for the next INCOSAI in the United Arab Emirates in December 2016 were some of the core
themes discussed on the occasion of this meeting.
SAI-India presented report on INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC), INTOSAI Working Group on IT Audit (WGITA) and Online
INTOSAI Collaboration Tool (ICT).
First meeting of the common forum of Technical Experts for INTOSAI’s Framework of Professional Standards (New York/Washington D.C., 6-11 December 2015)
A common forum of technical experts for INTOSAI’s Framework of Professional Standards has been set-up jointly by the Chairs of the INTOSAI Professional
Standards Committee-Goal 1 (PSC), INTOSAI Capacity Building Committee-Goal 2 (CBC) and INTOSAI Knowledge Sharing Committee-Goal 3 (KSC). The KSC is chaired
by the Comptroller and Auditor General of India whereas PSC and CBC are chaired by SAIs of Denmark and South Africa, respectively. The INTOSAI Goal Chairs
had selected Ms. K. Ganga, Additional Deputy Comptroller & Auditor General (Professional Practices Group) as Chairperson of the above common forum in addition to 15 members.
The first meeting of the common forum was held from 6-11 December 2015 at New York and Washington DC, USA. The meeting was attended
by Ms. K. Ganga in her capacity as Chairperson. During the meeting, the forum had initial discussions on their task and interacted with other standard
setting agencies and key stakeholders.
Bilateral and Multilateral Relations
Visit of Mr. Krzysztof Kwiatkowski, President Supreme Audit Office of Poland in the Office of CAG of India.
SAI India hosted 15th Indo-Polish Seminar on the topic of 'Auditing in IT Environment' at Kochi from 31st October, 2015 to 6 th November, 2015. Three members delegation from SAI Poland headed by Mr. Krzysztof Kwiatkowski President of Supreme Audit Office of Poland
(NIK) participated in the Seminar. The Indian delegation was headed by Ms. Ajanta Dayalan, Deputy Comptroller & Auditor General.
As part of the programme, Mr. Krzysztof Kwiatkowsk alongwith his delegation also visited the Office of the CAG of India on 4th November,
2015. On this occasion to reaffirm the assurance of continued mutual cooperation under the existing Memorandum of Understanding between the SAI of Poland
and the Office of the Comptroller & Auditor General of India a statement of commitment was signed by both the heads of SAIs.
Visit of Auditor General of Bhutan to SAI India
A four member delegation from Royal Audit Authority (RAA) Bhutan, headed by Dasho Tshering Kezang, Auditor General of Bhutan visited India from 18 th to 27th September, 2015. Other members of delegation were Mr. Gyeltshen, Assistant Auditor General, Mr. Kelzang Namgyel, Assistant Auditor General and Mr. Cheki Dorji, Assistant Auditor General.
During the visit, Auditor General of Bhutan met the Comptroller & Auditor General of India Mr. Shashi Kant Sharma and discussed the capacity
development programmes under the aegis of MoU between the SAIs of India and Bhutan. The delegation from SAI Bhutan also visited SAI India’s International
Centre for Information Systems and Audit (iCISA), Noida, International Centre for Environmental Audit and Sustainable Development (iCED), Jaipur and
National Academy of Audit and Accounts (NAAA), Shimla.
7th Indo-Kuwait joint seminar held in Mumbai from 27 September to 1st October 2015
The seminar, on the theme ‘Audit of Petroleum Sector’, was attended by 4 delegates from State Audit Bureau of Kuwait, headed by Mr.
Mohammed Al Dosari, Manager .The Indian delegation was headed by Dr. Prasenjit Mukherjee Deputy Comptroller and Auditor General (Commercial).
The two sides discussed various aspects such as petroleum operations and auditing petroleum sector and shared experience in this respect.
22nd Indo-China Seminar at China
SAI China hosted 22nd Indo-China Seminar at Wuhan, China from 21-25 September, 2015 on “Big Data Auditing”. Indian delegation
was led by Ms. Ajanta Dayalan, Deputy Comptroller & Auditor General and Mr. V. Ravindran, Director General was a member of Indian delegation. The Chinese side was led by Mr.
Yuan Ye, Deputy Auditor General of CNAO. Both sides, presented their papers on Big Data Auditing and discussed the importance of the Big Data Auditing and
challenges for auditors in this respect.
IDI Global Leadership Symposium
SAI India hosted IDI’s Global Symposium at National Academy of Audit and Accounts, Shimla from 17-21 November,2015. Mr. Shashi Kant Sharma, the Comptroller & Auditor General of India
had inaugurated the Symposium in which several heads of SAIs and participants from 21 countries including SAI India participated. The objective of the
symposium was to bring together different SAIs on a platform to identify persons with leadership potential, who can be groomed through training, attachment
and experience sharing.
6th Indo-China Young Auditors’ Forum
SAI India hosted 6th Indo-China Young Auditors’ Forum from 30th November to 11 December,2015 at Jaipur. The themes of the forum
were(i) Audit of Infrastructure Projects and (ii) The Real Time Audit of Policy Implementation. Ten member delegation from China National Audit
Office(CNAO) headed by Mr. Chang Li Dy. Auditor General participated in the forum. Ten member Indian delegation was headed by Ms. Priya Parikh, Sr. Dy. Accountant General.
Indo-China Young Auditors’ forum is organised every year alternatively in China and India under the aegis of MoU signed between the two SAIs and the
objective is to upgrade professional knowledge and skill among the young auditors of each side.
As part of the programme, the Chinese delegation and two senior members of Indian delegation also visited the Office of the CAG of India on 10 th December,2015 and a meeting with Ms. Ajanta Dayalan, Deputy Comptroller & Auditor General was held during which both the heads of delegation briefed the forum
outcome to the Dy. CAG.
ASOSAI Seminar on 'SAI Management'
SAI India hosted ASOSAI Seminar on ‘SAI Management at iCISA Noida from 7-11 December, 2015. ASOSAI organises a seminar every two years for its member SAIs
to effectively deal with emerging issues and challenges. Ms. Ajanta Dayalan, Deputy Comptroller & Auditor General of India inaugurated the seminar . The seminar was attended by 31
participants and 1 observer from 28 SAIs.
Audit of International Organisation
Mr. Shashi Kant Sharma, the Comptroller & Auditor General of India, Mr. R.K. Ghose, Director of External Audit, Mr. K.S. Subramanian, Director General
(International Relations) and Mr. Anadi Misra, Secretary to CAG attended the meetings of Panel of External Auditors and United Nations Board of Auditors on 7-8 December,
2015 at New York. Mr. Stephen Hongray, Director of External Audit (WFP) also attended the meeting of Panel of External Auditors.
During the year ended December 2015, eight audit reports of the UN organisations under the audit portfolio of the Comptroller & Auditor General of
India, were finalised.
During the period from August 2015 to December 2015, sixteen audit reports of various UN specialised agencies were conducted.
External Auditor Report of World Intellectual Property Organisation(WIPO) for 2014 was presented by Dr. Prasenjit Mukherjee, Deputy Comptroller & Auditor General(Commercial) in the meeting of the WIPO General Assembly held on 7 October 2015 in Geneva.