Report of the Knowledge Sharing Committee (Goal-3) Ms. Indu Agrawal SAI-India Comptroller and Auditor General of India1

Background The International Organisation of Supreme Audit Institutions (INTOSAI) was founded in 1953 at the initiative of Emilio Fernandez Camus, then President of the SAI of Cuba. INTOSAI is an autonomous, independent and non-political organisation. Started with 34 members. It has 192 Full Members and 5 Associated Members. In 2004, INTOSAI adopted its 2005–10 Strategic Plan, which enumerates its Mission, Vision, and Core Values and identifies four Strategic Goals in the areas set out below. Goal 1 :Accountability and Professional Standards, Goal 2 :Institutional Capacity Building, Goal 3 : Knowledge Sharing and Knowledge Services, and Goal 4 : Model International Organization. The present INTOSAI Strategic Plan is from 2011 to 2016 Comptroller and Auditor General of India2

Background Comptroller and Auditor General of India3 Goal 3: Knowledge Sharing and Knowledge Services  Goal 3 (Knowledge Sharing and Knowledge Services) builds on the essential features of openness, sharing, and cooperation.  The goal shall be achieved by means of the following sub- strategies:  Establish new and maintain existing working groups;  Facilitate best practices studies, consistent with diversity and sovereignty considerations;  Develop a global communication policy and strategy;  Promote partnerships with academic and research institutions, consistent with INTOSAI's independence requirements.

Background The INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC) is chaired by the Comptroller and Auditor General of India and SAI-Russian Federation is the Goal Liaison. Presently, following Working Groups and Task Forces are functioning under KSC: Working Group on Public Debt (Chair: Mexico) Working Group on IT Audit (Chair: India) Working Group on Environmental Auditing (Chair: Indonesia) Working Group on Programme Evaluation (Chair: France) Working Group on the Fight Against Corruption and Money Laundering (Chair: Egypt) Working Group on Key National Indicators (Chair: Russian Federation) Working Group on Value and Benefits of SAIs (Chair: Mexico) Working Group on Financial Modernisation and Regulatory Reform (Chair: USA) Working Group on Audit of Extractive Industries (Chair: Uganda) Task Force on Procurement Contract Audit(Chair: Russian Federation) International Journal of Government Auditing (Editor: USA) Comptroller and Auditor General of India4

Background  The main committee of KSC includes all members from the Working Groups and Task Forces under Goal 3.  The Steering Committee of KSC has also been established to align the organizational set up of Goal 3 with Goals 1 and 2 of the Strategic Plan.  The KSC main committee today has 104 members and three observers.  The main Committee meet triennially in conjunction with the INTOSAI Congress.  The KSC Steering Committee meets every year.  The Chairs of the Working Groups and Task Forces constituting Goal 3 are its members and also has six observers.  The last meeting of the KSC Steering Committee was held in New Delhi, India in September  The next meeting of the KSC Steering Committee would be held on 14 and 15 October 2014 in Cairo, Egypt. Comptroller and Auditor General of India5

News from KSC  The chairmanship of INTOSAI Working Group on Environmental Auditing has been transferred from SAI of Estonia to SAI of Indonesia.  A new Working Group on Audit of Extractive Industries and a new Task Force on Procurement Contract Audit under the chairmanship of SAIs of Uganda and Russian Federation, respectively, has been formed.  The INTOSAI Task Force on SAIs’ Information Database has been merged with INTOSAI Working Group on Value and Benefits of SAIs under the chairmanship of SAI of Mexico.  The INTOSAI Working Group on Accountability for and Audit of Disaster-related Aid, chaired by the European Court of Auditors has been dissolved. Comptroller and Auditor General of India6

Activities of KSC  The Working Groups and Task Forces prepare a triennial document called ‘Work Plan’. The Work Plan includes project on specific aspects of audits for detailed study during next three years.  The progress of the projects are reviewed from time to time by the Working Group and Task Forces in its annual meetings.  The progress made by the various Working Groups and Task Forces are also reviewed by the KSC Steering Committee from time to time.  The progress report of the KSC (Goal-3) is also presented before the INTOSAI Governing Board and the INCOSAI.  SAI-India, being chair of the KSC, attends the annual meetings of the Working Groups/Task Forces either as a member or as an observer. Comptroller and Auditor General of India7

Activities of KSC  The KSC Steering Committee approves exposure drafts of the various International Standards for Supreme Audit Institutions (ISSAIs) and INTOSAI Guidance for Good Governance (INTOSAI GOVs) as and when the same are received from the respective Working Groups.  The documents (i.e. ISSAIs or INTOSAI GOVs) are finalized by following the prescribed ‘Due Process for professional standards’ and drafting conventions for level-4 ISSAIs.  Six ISSAIs and one INTOSAI GOV developed by the Working Groups under KSC were endorsed by the XXI INCOSAI held in Beijing, China in October  An Official INTOSAI document, “Communicating and Promoting the Value and Benefits of Supreme Audit Institutions: An INTOSAI Guideline“; and an IDI- WGITA IT Audit Handbook and ‘Guidelines on Key Performance Indicators methodology for auditing IT programmers' were also approved by the XXI INCOSAI.  As on date, various ISSAIs/INTOSAI GOVs are being developed by the Working Groups under KSC (Goal-3). Comptroller and Auditor General of India8

Review of ISSAIs/INTOSAI GOVs The following ISSAIs have been taken up for review through the Chairs of the Working Groups, who had developed these ISSAIs: ISSAI-5000: Principles for Best Audit Arrangements for International Institutions; ISSAI-5010: Audit of International Institutions - Guidance for SAIs; ISSAI-5110: Guidance on Conducting Audits of Activities with an Environmental Perspective; ISSAI-5120: Environmental Audit and Regularity Auditing; ISSAI-5130: Sustainable Development: The Role of Supreme Audit Institutions; and ISSAI-5140: How SAIs may co-operate on the audit of international environmental accords. ISSAI-5210: Guidelines on Best Practice for the Audit of Privatizations; ISSAI-5220: Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions: ISSAI-5230: Guidelines on Best Practice for the Audit of Economic Regulation; ISSAI-5240: Guidelines on Best Practice for the Audit of Risk in Public/Private Partnerships (PPP); Comptroller and Auditor General of India9

THANK YOU Comptroller and Auditor General of India10