Transcript AI#12 WGITA presentation

Agenda Item No. 12
Progress Report on the activities of
the INTOSAI Working Group on IT
Audit
Chair: SAI India
Comptroller and Auditor General of India
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About WGITA
• Represented by 42 members and four observers
• ISACA and AFROSAI-E joined as observers
• Work Plan (2014-2016) approved by Working
Group in its 22nd meeting at Vilnius, Lithuania
• Preparation of Work Plan (2017-2019) is in
progress
• 24th annual meeting held at Warsaw, Poland on 2930 June 2015
Comptroller and Auditor General of India
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Knowledge and
Skill Development
• Cooperating with IDI, ISACA and AFROSAI-E to
strengthen capacity of SAIs in IT auditing
• Forty SAIs from ASOSAI, AFROSAI-E, CAROSAI,
EUROSAI and PASAI participating in IDI’s Global
Capacity Development Programme on IT Audit
launched in 2014
• Programme objective is to support SAI teams in
conducting IT audit as per best practice
Comptroller and Auditor General of India
Development and transfer
of knowledge
• Working Group is undertaking following five
projects taken as part of Work Plan (2014-16)
approved in 23rd meeting at Kuwait:
– IT Governance
– Data Mining as a Tool in Fraud Investigation
– Development of Standards for State Information
Systems and Project Audit
– Development of Data Interface Standard for Accounting
Software
– Development of ISSAI-5300 on ‘Guidelines on IT Audits’
Comptroller and Auditor General of India
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Project 1: IT Governance
• Project led by SAI Brazil
• First draft of IT Governance guide and its more
refined version to be sent to all WGITA
members/observers by end of this year.
• Complete product is expected to be presented
before XXII INTOSAI Congress in 2016 for
approval
Comptroller and Auditor General of India
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Project 2: Data Mining as a Tool in
Fraud Investigation
• Project led by SAI South Africa
• Guide to include a Fraud scoring model
• Project team would finalise and submit a guide
before 2016 WGITA for approval
Comptroller and Auditor General of India
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Project 3: Development of
Standards for State Information
Systems and Project Audit
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Project led by SAI Russia
Standard to have 10 domains
Draft to be completed by the end of the year
To come up with standard for State Information
Systems and Project Audit before XXII INCOSAI in
2016
Comptroller and Auditor General of India
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Project 4: Development of Data
Interface Standard for
Accounting Software
• Project led by SAI China
• Working draft of Data Interface Standard for
Accounting Software is forwarded to WGITA
members/observers for comments/suggestions
• Final version of draft document will be submitted
by 2016 INCOSAI
Comptroller and Auditor General of India
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Project 5: Development of ISSAI5300 on ‘Guidelines on IT Audits’
• Project led by SAI India
• Skeletal draft of ISSAI 5300 prepared in line
with approved project proposal
• Project team is finalizing exposure draft of
ISSAI 5300 in India
• Final ISSAI 5300 will be presented before
XXII INCOSAI in 2016 in UAE
Comptroller and Auditor General of India
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Other important issues
• Discussions took place on Big Data and
Audit Management System in the 24th
WGITA meeting
– Big data demands a paradigm shift in audit
focus from IT auditing to digital auditing
– WGITA in collaboration with IDI is working
on development of Audit Management
System, a software that can automate
documentation relating to audit work
Comptroller and Auditor General of India
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THANK YOU
Comptroller and Auditor General of India
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