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

2. 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

3. 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

4. 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

5. 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

6. 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

7. Overview of report Audit was conducted during 2017-28
Covered transactions of five year period
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)

8. SAI India – Interactive Digital Report