Comptroller and Auditor General of India Agenda Item No. 11 Progress Report of INTOSAI Working Group on IT Audit Chair: SAI India Comptroller and Auditor General of India

Comptroller and Auditor General of India About WGITA Chaired by SAI-India Represented by 44 members and four observers Work Plan (2017-2019) approved by Working Group in its 25th held at Brasilia, Brazil in April 2016 26th WGITA meeting will be hosted by SAI-Korea at Seoul during April/May 2017 Comptroller and Auditor General of India

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 participated 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 Successfully undertook the following five projects of WGITA Work Plan (2014-2016): 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

Project 1: IT Governance Project led by SAI Brazil Project team developed a guide on IT Governance Complete product will be presented before XXII INTOSAI Congress in 2016 for approval Comptroller and Auditor General of India

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 finalised a guide on data mining as a tool in fraud investigation Guide will be presented before the XXII INCOSAI in December 2016 Comptroller and Auditor General of India

Comptroller and Auditor General of India Project 3: Development of Standards for State Information Systems and Project Audit Project led by SAI Russia Standard has 10 domains Standard for State Information Systems and Project Audit before XXII INCOSAI in 2016 Comptroller and Auditor General of India

Comptroller and Auditor General of India Project 4: Development of Data Interface Standard for Accounting Software Project led by SAI China Project team finalized an international Data Interface Standard for Accounting Software Final version of draft document will be submitted before the 2016 INCOSAI Comptroller and Auditor General of India

Project 5: Development of ISSAI-5300 on ‘Guidelines on IT Audits’ Project led by SAI India Project team finalized exposure draft of ISSAI 5300 in line with approved project proposal Prepared endorsement version of ISSAI 5300 after taking into account comments received during public exposure Final ISSAI 5300 will be presented before XXII INCOSAI in 2016 in UAE Comptroller and Auditor General of India

Updating WGITA-IDI IT Audit Handbook Project led by SAI-USA Two main areas of work: (a) updating existing material in handbook; and (b) addition of new material on cross-cutting and emerging areas. Material in handbook will be aligned with new ISSAI 5300 on IT Audit Updated handbook will be ready by 2017 Comptroller and Auditor General of India

Proposals before the KSC Steering Committee Take note of the progress report of the Working Group on IT Audit Approval of ISSAI 5300: Guidelines on IT Audits Approval of guidance materials developed by Project Team of WGITA projects Comptroller and Auditor General of India

Comptroller and Auditor General of India THANK You Comptroller and Auditor General of India