8th KSC Steering Committee Meeting Agenda Item No. 22 Research projects on topics of mutual interest of member SAIs 8th KSC Steering Committee Meeting Mexico City (7-9 September 2016) SAI INDIA Comptroller and Auditor General of India

Comptroller and Auditor General of India Background One of the objectives of the KSC is to perform research on issues of mutual interest and concern Working Groups and Task Forces under KSC are carrying out researches on topics related to their areas of work viz. environmental audit, public debt, IT Audit, etc. Output of such work by working groups is in the form of Standards/Guidelines and other products Comptroller and Auditor General of India

Comptroller and Auditor General of India Background At present there is no research on cross-cutting issues (like audit of Millennium Development Goals, auditing development from gender perspective, auditing hosting of mega sporting events etc.) It was decided in last KSC Steering Committee meeting that INTOSAI members will be contacted shortly to identify topics for such research Comptroller and Auditor General of India

Comptroller and Auditor General of India Latest developments KSC Secretariat conducted a survey in December 2015 amongst all INTOSAI members to identify interest of members for carrying out research on topics of mutual interest and concern and selection of probable research projects Received responses from 30 member SAIs 9 members not in favour of carrying out research projects 21 members supported this initiative and suggested 60 topics for research projects Comptroller and Auditor General of India

Comptroller and Auditor General of India Latest developments Most preferred subjects : - Big Data; - Auditing SDGs; and - Data Analytics KSC in collaboration with IDI already undertaken a comprehensive capacity project on Auditing implementation of SDGs Project on ‘Data Analytics’ included in WGITA Work Plan (2017-2019) Comptroller and Auditor General of India

Comptroller and Auditor General of India Latest developments Finally, following five topics for carrying out research shortlisted for ranking purposes: - Big Data - Auditing emergency preparedness - Gender mainstreaming audit - Regulatory gap-filling; and - Citizen participation in public audit All INTOSAI members have been requested to rank shortlisted projects and to express interest to lead/participate in the research projects Comptroller and Auditor General of India

Latest developments (Ranking results) # Name of project SAIs intended to participated in the project SAIs intended to lead the project Points earned 1 Big Data Afghanistan, Austria, Bangladesh, Bhutan, Costa Rica, Denmark, Ecuador, ECA-Luxembourg, Estonia, Finland, Guatemala, India, Maldives, Myanmar, Philippines, Zambia Ecuador 137 2 Auditing emergency preparedness Austria, Bangladesh, Bhutan, Estonia, Guatemala, Iraq, Maldives, Myanmar, Nepal, Philippines, Suriname, Trinidad and Tobago   124 3 Auditing Gender mainstreaming Afghanistan, Bangladesh, Bhutan, Ecuador, Guatemala, Maldives, Maynmar, Philippines, Uganda, Zambia 81 4 Regulatory gap-filling Bangladesh, Bhutan, Guatemala, Guinea Bissau, Maldives, Myanmar, Philippines, Trinidad and Tobago 102 5 Citizen participation in public audit Afghanistan, Bangladesh, Bhutan, Denmark, ECA-Luxembourg, Guatemala, India, Iraq, Maldives, Myanmar, Nepal, Philippines, Suriname, Uganda, Zambia Guatemala 120 Comptroller and Auditor General of India

Proposal before KSC Steering Committee Big Data not taken up as there is a proposal to form a separate Working Group under KSC on Big Data Two research projects proposed to be taken up are: Audit of Emergency Preparedness Citizen participation in Public Audit Comptroller and Auditor General of India

Proposal before KSC Steering Commitee Citizen participation in Public Audit to be led by SAI Gautemala Project leader to be identified for Auditing Emergency preparedness

Discussion questions Nature of assistance to the project team (financial/hosting meetings/others) Action Plan for the Project should we plan to complete it by 2019 INCOSAI should there be annual goals Reporting mechanism to the KSC (should project lead be invited to the KSC meeting)

Comptroller and Auditor General of India THANK YOU Comptroller and Auditor General of India