Transcript AI#23 Approval of ISSAIs - Knowledge Sharing Committee

Agenda Item No. 23
Approval of ISSAIs/INTOSAI
GOVs/INTOSAI Documents
8th KSC Steering Committee Meeting
Mexico City
(7-9 September 2016)
SAI INDIA
Comptroller and Auditor General of India
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New ISSAIs/INTOSAI GOVs
 Working Groups of KSC developed following new
ISSAIs/INTOSAI GOVs:
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ISSAI 5300: Guidelines on Information Technology Audits
(WGITA)
ISSAI-5700: Guideline for the Audit of Corruption Prevention
in Government Agencies (WGFACML)
ISSAI-5450: Guidance on Auditing Public Debt Information
System (WGPD)
INTOSAI GOV-9160: Enhancing Good Governance for Public
Assets: Guiding Principle for Implementation (WGFACML)
INTOSAI GOV on Public Debt Management Office (WGPD)
INTOSAI GOV on Evaluation (WGPE)
Comptroller and Auditor General of India
INTOSAI Documents
 Working Groups of KSC has also developed
following INTOSAI Documents:
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Guidance "Key National Indicators: Guidance for
Supreme Audit Institutions" (WGKNI)
Guideline on Effective Practices of Cooperation
between SAIs, the Legislature, the Judiciary and the
Executive (WGVBS)
A single, global Performance Measurement Framework
for assessing and monitoring SAIs’ performance (SAI
Performance Measurement Framework – SAI PMF)
(WGVBS)
Practical guidelines on Procurement Audit (TFPCA)
Comptroller and Auditor General of India
Review of professional standards
 ISSAIs on Audit of Privatisation, Audit of
International Institutions, Public Debt and
Environmental Auditing had become due for
review in 2013
Comptroller and Auditor General of India
ISSAIs on International
Institutions
• ISSAIs 5000 and 5010 on Audit of
International Institution reviewed by a
small group led by SAI-Norway
• The group decided to replace existing ISSAI
5010 and 5000 with revised ISSAI 5000 and
a new INTOSAI GOV 9300, respectively
ISSAIs on Privatisation
• ISSAIs 5210, 5220, 5230 and 5240 on Audit of
Privatisation reviewed by a group led by SAIEgypt.
Comptroller and Auditor General of India
ISSAIs on Environmental Audit
• ISSAIs 5110, 5120, 5130 and 5140 on
Environmental Auditing reviewed by
INTOSAI Working Group on Environmental
Auditing chaired by SAI-Indonesia.
• ISSAI 5130 on “Sustainable Development:
The Role of SAIs” will be again taken up for
review after the XXII INCOSAI as discussion
will take place during INCOSAI on SDGs
ISSAIs on Public Debt
• ISSAIs 5410, 5421, 5422 and 5430 on Public
Debt reviewed by INTOSAI Working Group
on Public Debt chaired by SAI-Mexico.
• Chair of Working Group on Public Debt (SAIMexico) decided to withdrawn ISSAI 5420
on “Public Debt: Management and Fiscal
Vulnerability: Potential Roles for SAIs”
• Useful contents of ISSAI 5420 has been
included in ISSAI 5430
Paris Declaration
• A subgroup of WGVBS, Forum of Jurisdictional SAIs
Network of General Prosecutors, released Paris
Declaration which lists the values of SAIs with
jurisdictional functions and engages those SAIs
with Jurisdictional functions to share these values
to promote their best practices.
• SAI Mexico , Chairman of WGVBS intends to sign
the declaration in the XXII INCOSAI.
Proposals before KSC Steering
Committee
• To approve the new and updated/reviewed
ISSAIs/INTOSAI GOVs
• To approve the INTOSAI Documents
• To withdraw ISSAI 5420 on Public Debt
• To
review/update
ISSAI
5130
on
Environmental Auditing after XXII INCOSAI in
December 2016
• The nature of support to be extended in
relation to Paris Declaration.
Comptroller and Auditor General of India
THANK YOU
Comptroller and Auditor General of India
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