Journal of Government Audit and Accounts

XXIXth Accountants General Conference, 2018

From the 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 several important positions in INTOSAI and ASOSAI. 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 INTOSAI and ASOSAI Governing Board. SAI India has also recently taken over the responsibility of Chairmanship of the INTOSAI Compliance Audit Subcommittee (CAS).

A Forum for INTOSAI’s Professional Pronouncements (FIPP) has been established by the INTOSAI Goal Chairs (i.e. PSC, CBC and KSC). SAI India is one of the members of FIPP represented by Shri Deepak Anurag, Director General.

CAG is a member of the UN Board of Auditors (Board) for the period July 2014 to June 2020. Germany and Chile are the other members of the Board. As per the work allocation among the three members of the Board, SAI India is the lead auditor in respect of following UN organisations:

  1. UN Secretariat (Volume I)
  2. UNICEF (United Nations Children's Fund)
  3. UNOPS (United Nations Office for Project Services)
  4. UNCC (United Nations Compensation Commission)
  5. ITC (International Trade Centre)
  6. UMOJA (ERP system of UN)
  7. Information & Communication Technology Strategy

Besides above, SAI India is having six PKO Missions under its audit portfolio where SAI-Germany is the lead auditor.


“SAI Leadership and Stakeholder Meeting” , New York, 18 July 2018

The INTOSAI General Secretariat, Austria, in cooperation with the United Nations (UN) and the Permanent Representations of Austria and Canada to the UN, organized a side event on 18 July 2018, in the framework of the High-level Political Forum on Sustainable Development (HLPF). The discussion hosted by the Permanent Representation of Austria saw the participation of the Secretary General of INTOSAI, Margit Kraker, representatives of Supreme Audit Institutions (SAIs), the UN, governments (ambassadors) and representatives of the civil society and national parliaments.

The event focused on the results achieved in the framework of auditing the preparedness of national governments in implementation of the Sustainable Government Goals (SDGs). The stimulating discussions provided vital insights into the various approaches of SAIs in auditing the implementation of the SDGs.

The events "SAI Leadership and Stakeholder Meeting" on "Contributions of Supreme Audit Institutions", opened by the Secretary General of INTOSAI, was jointly organized by the INTOSAI Development Initiative (IDI) and the UN from 19 to 20 July 2018. This event aimed at the exchange of knowledge and experiences of SAIs from all INTOSAI regions against the backdrop of the "Auditing the SDGs" programme of IDI and the INTOSAI Knowledge Sharing Committee.

The "Auditing the SDGs" programme supports more than 70 SAIs around the world in carrying out SDG-related performance audits. In concrete terms, the participating SAIs that had already carried out SDG audits presented their experiences. Furthermore, different approaches were taken into account in this regard, such as policy coherence and inclusion, possibilities of building capacities for SAIs with regard to the conduct of SDG audits, or the expectations of different stakeholders towards SAIs in this regard.

SAI Leadership and stakeholder meeting

CAROSAI 30th Anniversary Conference, Jamaica, 15-17 August, 2018

The Secretary General of CAROSAI and Auditor General of Jamaica, Pamela Monroe Ellis, hosted 30th anniversary conference in Kingston, Jamaica, from 15 to 17 August 2018.

The conference was entitled "Building the future on the foundation of the past".

The topic for the first day was "Towards more Accountability" which had presentations and the discussions moderated by the IDI. These addressed the importance of, the need for and the value of independence of SAI. The government representatives, who participated as speakers, were unanimous in their view that independent SAIs play a decisive role in ensuring enhanced accountability and transparency.

They also agreed unanimously that, in the 21st century, SAIs should be more vigorous in raising awareness of their value and benefits for governments and citizens, in the spirit of the motto "break the silence". This would help them to generate a better and wider acceptance and understanding of government audit.

The topic for the second day was "Acting in the Public’s Interest: A SAI’s Response" which covered the following five topics: "SAIs Fighting Corruption", "SDG Programme and Cross Cutting Audits – Sharing of Experiences", "Strengthening the Foundation for Future Relevance", "Generation Next – Managing Talent in the Public Sector" and "Institutional Strengthening for the SAI of the Future". All topics were considered from the specific viewpoint of CAROSAI.

CAROSAI 30th Anniversary Conference

KSC 10th Steering Committee meeting, Kampala, Uganda-20-22 August, 2018

The 10th meeting of the Steering Committee of the INTOSAI on Knowledge Sharing and Knowledge services was held in Kampala, Uganda from 20-22 August, 2018. The meeting was presided over by SAI India and Chair of KSC.

The meeting saw participation of 6 Working Groups- Working Group on Key National Indicators and, Public Procurement Audit (WGKNI & WGPPA; both chaired by SAI Russia), Financial Modernisation and Regulatory Reforms (WGFMRR) Chaired by SAI USA and Fight Against Corruption and Money Laundering (WGFACML) and Value and Benefits of SAIs (WGVBS) chaired by SAI Mexico did not participate in the SC meetings.

The Working Groups and the Research Groups presented their progress reports and their reporting Dash boards in the meeting which would form the basis for the Goal-3 report to be presented at the 71st meeting of the INTOSAI Governing Board to be held in Moscow.

The meeting also saw presentations from the observers of KSC Steering Committee; INTOSAI General Secretariat, INTOSAI Development Initiative and Professional Standards Committee on the activities undertaken by them in the past year. PSC also made a presentation on Goal Chairs Collaborative efforts since last KSC SC meeting. IDI also made a presentation on the KSC-IDI Cooperative Audit Programme on SDGs.

SAI France during the presentation of the progress report on Working Group on Value and Benefit of SAIs also briefed the members on the revised proposal under SDP on Jurisdictional SAIs.

The meeting included five discussion sessions on the topics; Strategic Development Plan of IFPP, INTOSAI Community Portal, Emerging Issues, Engagement with Regions and Stakeholder engagement. The members were briefed about the Quality Assurance paper on the non-IFPP documents.

Apart from the above topics, issues related to the reporting dashboard of KSC and Financial matters related to utilization of Goal chair allocation was also discussed in the meeting.

The members were also briefed about the features of the INTOSAI Community Portal and encourage to use it to its fullest measure and also promote the portal among the members of the Working Groups. The members were urged to utilize features like Communities of Practice, Video Conferencing and Webinars as an effective tool for sharing knowledge and experiences on specific subject matters. The SC acknowledged the potentialities of the INTOSAI Community Portal and agreed on taking measures to advocate its usage.

The Discussion sessions on Regions and Stakeholders engagement were chaired by SAI Uganda and SAI Indonesia respectively. Discussions were held on how to improve the present reporting dashboard especially in the light of Performance and Accountability Report of PFAC seeking accomplishments of KSC, the possibility of quantifying the activities and impact. The members were also requested to provide ideas for the next Work Plan of KSC (2020-22). There was a general view that the focus could shift to knowledge sharing and knowledge services activities in view of considerable guidance and pronouncements already in place. The members were also advised to explore the option of creating Global training facility for the Working Group for capacity development activities.

Finally, the members were briefed about the two-tier certification of the products that are developed outside Due process. The members were requested to provide the details of non-IFPP documents along with the QA levels by September 2018.

KSC 10th Steering Committee Meeting

71st Meeting of the INTOSAI Governing Board in Moscow, Russian Federation, 15-16 November, 2018

Upon the invitation of the Accounts Chamber of the Russian Federation the 71st INTOSAI Governing Board meeting took place in Moscow with around 90 participants on November 15 and 16, 2018.The meeting was held under the chairmanship of Dr.Harib Al Amimi, SAI of United Arab Emirates.

The major decisions taken by the Board included:-

  • Creation of a Memorandum of Understanding between INTOSAI and the United Nations Office on Drugs and Crime (UNODC) to foster the participation of SAIs in the Conference of the States Parties to the UN Convention against Corruption.
  • Approval of the Rules of Procedure for INCOSAI XXIII in 2019.
  • Approval of the format of the outcome document of INCOSAI XXIII – the Moscow Declaration.
  • Approval of the INTOSAI Handbooks for Congresses and Handbooks for Governing Board Meetings.
  • Postponement of the decision regarding the application for full membership in INTOSAI of the SAI of Kosovo until the 72nd GB Meeting in 2019.
  • Approval of revised Financial Regulations and Rules for INTOSAI.
  • Approval of the necessary financial resources for the relaunch of the INTOSAI website.
  • Approval of a proof of concept exercise for a Technical Support Function (TSF) of the Forum for INTOSAI Professional Pronouncements (FIPP) and the adoption of the necessary measures. The TSF will, in a first phase, work virtually and a job profile for the collaborators and the criteria for the host of the TSF will be elaborated
  • Creation of a section for the work of SAIs with jurisdictional responsibilities in the INTOSAI competency framework for public sector audit professionals
  • Encouragement of SAIs to undergo SAI PMF assessments and to engage actively in such an assessment
  • Transition of the leadership in the Work-stream for Guides and Occasional Papers, from the SAI UK to the SAI Kenya
  • Support of the draft guide on Developing Pathways for the Professional Development of Auditors in a SAI, aimed at utilizing the INTOSAI competency framework to develop public sector audit professionals in the most context-appropriate way, including the recently completed global research results
  • Approval of the first INTOSAI Performance and Accountability Report
  • Recognition of the current status of the development of the Strategic Development Plan 2020-2025 of the FIPP
  • Creation of an interim Task Force on the Impact of Science and Technology on Auditing
  • Support for the IDI Strategic Plan 2019-2023 for adoption by INCOSAI XXIII
  • Elaboration of a manual for ensuring consistency in content, branding and a clear purpose for all INTOSAI websites
  • Updating the communication strategy in the light of technological developments including stakeholder definitions
  • Follow-up on the dialogue with the United Nations and other stakeholders on the Independence of SAIs
  • Elaboration of a roadmap for INCOSAI XXIII, UN/INTOSAI Symposium 2020 and HLPF to promote advocacy and more clarity on the SDG programs within the framework of the INTOSAI strategic vision regarding the SDGs.

71st Meeting of the INTOSAI Governing Board

15th meeting of the Compliance Audit Subcommittee (CAS), Luxembourg, 9-10 October 2018

Comptroller & Auditor General of India is the Chair of Compliance Audit Subcommittee (CAS). CAS Secretariat is responsible for overall planning and execution of the activities of CAS pertaining to standard setting, implementation and training activities. CAS has 20 members: India (chair), Azerbaijan, Brazil, China, European Court of Auditors, France, Georgia, Hungary, Lithuania, Mexico, Namibia, Norway, Portugal, Qatar, Romania, Russia, Saudi Arabia, Slovakia, South Africa and Tunisia. The 15th meeting of the Compliance Audit Subcommittee under the Professional Standards Committee of INTOSAI was held at Luxembourg on 9-10 October 2018. The meeting was attended by 17 SAIs out of 20 member SAIs of CAS, apart from IDI and AFROSAI (E) who are observers. The members deliberated on the status of two ongoing projects under the Strategic Plan of INTOSAI Framework for Professional Pronouncement (IFPP) and revision of Terms of Reference of CAS. The meeting also discussed about new projects to be considered for the Strategic Development Plan of INTOSAI Framework for Professional Pronouncement (IFPP). There were also presentations by member SAIs on compliance audit of public procurement, principles adopted in development of a risk analysis framework for compliance audit in SAI India, annual audit report of the European Union budget for 2017, audit of contracting arrangements of public services, activities of IDI with regard to compliance audit and progress of the works of the Forum of Jurisdictional SAIs.

15th meeting of the Compliance Audit Subcommittee (CAS)

Bilateral and Multilateral relations

Nomination of IT Experts from SAI India to State Audit Bureau, Kuwait, 16 April to 3rd May 2018 and 23rd April to 4th October 2018

Two IT auditing experts were deputed from SAI India to SAB Kuwait delivering a theoretical and practical training course for duration of three weeks each to the Auditors of SAB Kuwait on IT Audit. The trainings were held at Kuwait from 16 April 2018 to 3rd May 2018 and 23rd September 2018 to 4th October 2018.

Visit of 6 member Chinese delegation led by Vice Chairman of the Budgetary Affairs Commission of the Standing committee fo the National People’s Congress of the People’s Republic of China on 1st November, 2018.

A 6 member Chinese delegation led by Mr. Zhu Mingchun (Minister level), Vice Chairman of the Budgetary Affairs Commission of the Standing Committee of the National People’s Congress of the People’s Republic of China visited India from 1st to 2nd November 2018.

The Chinese delegation visited the CAG Office and had a meeting with the Senior Management on 1st November 2018. During the meeting a presentation was made by the Director General (PPG) for a high level overview of the Audit practices and policies of SAI India.

Visit of Chinese delegation, New Delhi, 1st November 2018

Visit of technical team from Office of the Auditor General (OAG), Kenya, New Delhi, 26-30 November 2018

Mr. David Obwaya Gichana, Deputy Auditor General from the office of the Auditor General, Kenya along with a delegation consisting of Mr. David Kesongot Cherono, Deputy Director of Audit (Financial Auditor) and Mr. Martin Kilungu, Manager Audit (Cyber Security) visited India from 26-30 November 2018.

During the visit the Kenya delegation met with the Deputy Comptroller and Auditor General. The purpose of the visit was to learn from SAI India regarding Social Accountability Framework/Citizen Engagement Framework with an objective of enhancing government accountability. Presentations were made by the Director General, PPG and Principal Director, Local Bodies on Policy, Programme and Strategy of IA&AD for engagement with citizen and non-state actors and Rules for establishing and ensuring functional and financial independence of Social Audit Units, respectively. The delegation also visited our international training centers i.e. the International Center for Information Systems and Audit (iCISA) at NOIDA and the International Center for Environment Audit and Sustainable Development (iCED) at Jaipur and also our Office of Principal Accountant General (General and Social Sector Audit), Jaipur for discussion on Social Audit.

Visit of SAI Kenya Delegation, New Delhi, 26-30 November 2018

UN Audit

Completion of audit assignments for the financial year 2017

CAG is a member of the UN Board of Auditors (Board) for the period July 2014 to June 2020. Germany and Chile are the other members of the Board.

Audit of all UN Organizations/Agencies for the audit cycle 2017-2018 was completed as per timelines fixed by UNBOA & WIPOS Secretariat. In total, 33 audit teams were deployed for these UN audit assignments. Outcome of these audit is in the form of following 11 Audit Reports (UNBOA: 10 Audit Reports, UN Agency: one Audit Report) where SAI India is the lead/sole auditor. Ten UN audit reports have been approved and signed by the UNBOA Members in the regular session of the Board which was held from 24 to 25 July 2018 at UN Headquarters in New York in July 2018. WIPO Audit Report was approved and signed by CAG on 5 July 2018. Details of the eleven audit reports are as under:

  1. UN Secretariat (Volume I)
  2. UNICEF (United Nations Children’s Fund)
  3. UNOPS (United Nations Office for Project Services)
  4. UNJSPF (United Nations Joint Staff Pension Fund)
  5. UNCC (United Nations Compensation Commission)
  6. Escrow Account
  7. ITC (International Trade Centre)
  8. CMP (Capital Master Plan)
  9. UMOJA (ERP system of UN)
  10. Information & Communication Technology Strategy
  11. WIPO (World Intellectual Property Organization)

Further as Chair of the Board, SAI India also prepared (July 2018) Concise Summary of the principal findings and conclusions contained in the reports of the Board of Auditors for the annual financial period 2017.

UN Panel of External Auditors, 28 November to 4 December 2018

59th Regular Session of the UN Panel of External Auditors and 34th Meeting of the Technical Group were held from 28 November to 4 December 2018. SAI India made presentation on the following topics in these meetings:

  • External Audit arrangements of UN Entities
  • Harmonization of Accounting Treatment for IPSAS 23 in UNBOA
  • Update on Key Audit Matters (KAM)

The Comptroller & Auditor General of India has been appointed as Vice-Chair of the UN Panel of External Auditors for the year 2019.

UN Panel of External Auditors

UN Board of Auditors Special Session, UN Headquarters, New York, 4th December 2018

Forty-Eighth (2018) Special Board Session of United Nations Board of Auditors was held at UN Headquarters, New York on 4th December 2018. This session was attended by all the three members of the Board i.e. SAI India, SAI Germany & SAI Chile. SAI India has completed its term as Chair, UNBOA for two year period from 1 January 2017 to 31 December 2018. Now, from 1st January 2019, SAI Germany is the Chair of UNBOA.

UN Board of Auditors Special Session

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