Presentation of Audit Reports in Digital Format SAI India Lisbon, May 2019

Format of Audit Reports SAIs presented audit reports manually for several decades Incorporated coloured graphs and charts and used formatting tools, stylesheets etc. Audit reports were made available on SAIs’ websites to reach wider range of users and stakeholders Facilitated search by key words, dates, categories and other criteria Currently audit reports/ products are being presented in digital format to provide data visualization Provide ability for data drill down and facilitate clarity with regard to complex data

Data visualization Data visualization is a tool to present data or information through graphs, charts, pictures or other visual means Provides key insights into complex data sets Facilitates expression of intricate relationships among various sets of data Enables data drill down by different parameters as well as geographical boundaries for in-depth analysis and understanding Provides a more lucid understanding of data and reports to a wider range of stakeholders

Data visualization in SAI India SAI India issued Practitioner’s Guide for use of data visualisation in May 2016 To present data and information for enhancing quality of reporting and presenting information in various documents within the SAI Enunciated principles for use of appropriate techniques in documents to bring clarity from complexity Guided on enhancing quality of reporting both in terms of substance as also form for promoting better understanding and appreciation of audit findings

SAI India – Interactive Digital Report Performance Audit of Working of Inland Container Depots and Container Freight Stations Union Government Department of Revenue - Indirect Taxes – Customs

Working of Inland Container Depots and Container Freight Stations First interactive digital report of SAI India Has reader friendly features like use of infographics to present voluminous data in a meaningful manner Provides use of easy navigational tools to help readers to access interlinked data and information through easy type and search functionality Contains features to download desired text or data

Overview of report Audit was conducted during 2017-28 Covered transactions of five year period 2012-2017 Sampled a total of 85 ICDs/CFSs under 35 Customs Commissionerates (44 ICDs and 41 CFSs) Audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Report tabled in Parliament in January 2019 (No 16 of 2018)

SAI India – Interactive Digital Report