XXIII Commonwealth Auditors General Conference, New Delhi (21-23 March 2017)

XXIII Commonwealth Auditors General Conference, New Delhi

21 – 23 March 2017

The XXIII Conference of Commonwealth Auditors General was hosted by Comptroller and Auditor General of India in New Delhi from 21 to 23 March 2017.  The three day Conference was attended by 74 delegates from 36 countries including 25 heads of SAIs. The Conference held discussions under the main theme “Fostering Partnerships for Capacity Development in Public Audit”, in the context of the two sub-themes, namely, “Leveraging technology in public audit” and “Environment audit: A Commonwealth perspective”.

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The IDI-KSC “Auditing SDGs Programme”

The IDI-KSC “Auditing SDGs programme” has the following results framework:

1.    Advocacy and Awareness Raising

2.    Guidance on Auditing of Preparedness for Implementation of SDGs

3.    ISSAI Based Cooperative Performance Audit of Preparedness of Implementation of SDGs

4.    Community of Practice on Auditing Sustainable Development

5.    Lessons Learned and Compendium of Audit findings


The progress made on the results framework and the future plans are below:

Advocacy and Awareness Raising - As a part of advocacy the IDI has discussed auditing SDGs at its workshops with SAI Management and key stakeholders. The IDI participated in INTOSAI side event at UN High Level Political Forum 2016. The programme was presented in the IDI workshop with INTOSAI regions, in September 2016, held in Oslo/Norway and at OLACEFS assembly, in October 2016, held in Punta Cana/Dominican Republic. This initiative has also been discussed with different UN bodies, the Canadian Research and Educational Foundation (CCAF) and World Bank. Focus on SDGs has been suitably included in the SAI Strategic Management Framework and the support for strategic management that the IDI provides to SAIs. The IDI plans to conduct a SAI Leadership symposium on Auditing SDGs in May 2017. 

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Development of ISSAI 5300


The series 5300-5399 of ISSAIs is allocated to the Guidelines on Information Technology (IT) Audit under the ISSAI framework. However, till date, only one ISSAI, ISSAI 5310, on Information Security Audit existed. This ISSAI had also become due for revision. While deliberating upon the modalities of updating ISSAI 5310 as part of WGITA’s work plan to be presented in Vilnius, Lithuania (2013), the member SAIs recognised that this ISSAI should flow from an umbrella ISSAI, ISSAI 5300, the first in the series that addressed basic postulates of IT Audit, and delineates areas that IT Audit covered. In such a schema, ISSAI 5310 of Information Security Audit was a natural corollary.

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SAI India takes Big Leap into Data Analytics

In today’s wired world, literally, everything is connected and every single communication of information is recorded as ‘data’. With the generation of massive volumes of data, commonly known as Big Data and increasing availability of low cost technologies to access and process such data, ‘Analytics’ seems to be pervading all facets of life, both in the public and private sectors.

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A Common Forum for INTOSAI Framework of Professional Standards


The common forum of technical experts for the INTOSAI Framework of Professional Standards (CF) has been set up jointly by the INTOSAI Professional Standards Committee (PSC), Capacity Building Committee (CBC) and Knowledge Sharing Committee (KSC). Fifteen members from across the INTOSAI community have been selected by the three Goal Chairs for their expertise in public sector standard setting, implementation of standards, SAI capacity development, cooperation and public sector auditing including performance, compliance, financial as well as other specialist streams of audit.

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