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SAI India and its mandate

SAI India and its mandate. P. K. Tiwari, Additional Deputy Comptroller & Auditor General (International Relations). Global Role of CAG, Audit of UN and its Specialized Agencies, Leadership in IT and Environment Audit. BACKGROUND.

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SAI India and its mandate

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  1. SAI India and its mandate P. K. Tiwari, Additional Deputy Comptroller & Auditor General (International Relations) Global Role of CAG, Audit of UN and its Specialized Agencies, Leadership in IT and Environment Audit

  2. BACKGROUND The global role of the CAG can be divided into following area: International Organisation of Supreme Audit Institutions (INTOSAI) Asian Organization of Supreme Audit Institutions (ASOSAI) Other Multilateral Organizations Audits of United Nations & International Organizations Bilateral relations with other SAIs

  3. INTOSAI INTOSAI operates as an umbrella organisation for the external government audit community. INTOSAI is an autonomous, independent and non-political organisation. INTOSAI was founded in 1953. At that time, 34 SAIs met for the 1st INTOSAI Congress in Cuba. At present INTOSAI has 194 Full Members and 5 Associated Members and one 1 Affiliate member It is a non-governmental organisation with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. INTOSAI's motto is 'Mutual Experience, Benefits All’.

  4. CAG’s ROLE IN INTOSAI The Comptroller and Auditor General of India has been an active member of INTOSAI. He is the Chair of the INTOSAI Committee on Knowledge Sharing and Knowledge Services (Goal-3), created under the INTOSAI Strategic Plan 2011-2016. By virtue of this, he is a member of the Governing Board of INTOSAI. He also chairs INTOSAI's Working Group on IT Audit. Recently, after December 2016, SAI-India has also taken over the responsibility of Chairmanship of the INTOSAI Compliance Audit Subcommittee (CAS). SAI India is also member of 11 Working Groups, 2 Task Forces and Sub-committees of the INTOSAI

  5. ASOSAI The Asian Organization of Supreme Audit Institutions (ASOSAI) is one of the Regional Groups of the INTOSAI. ASOSAI was established in 1979 with 11 members. The Membership of the ASOSAI consists of Charter Members, Members and Associate Members. The membership has since grown to 46 SAIs. In May 1979, the first Assembly and the Governing Board meeting were held in New Delhi, India. At this Assembly, the Rules and Regulations of ASOSAI were approved.

  6. CAG’s ROLE IN ASOSAI The Comptroller and Auditor General of India is a charter member of the ASOSAI and was the Chairman of ASOSAI from 1979-1983, and from 1994 to 1997, and the Secretary General till the year 2009. Recently, the Comptroller and Auditor General of India was the Chairman of ASOSAI for the period 2012- February, 2015. CAG is presently a member of ASOSAI Governing Board. CAG is also chair of The Asian Journal of Government Audit.

  7. OTHER MULTILATERAL ORGANIZATIONS Global Audit Leadership Forum (GALF) : GALF was establish to discuss matters of mutual concern and to make available information and best practices adopted by these SAIs. CAG of India is member of the GALF. Commonwealth Auditors General Conference:Auditors General of the Commonwealth meet every three years to discuss matters of mutual professional interest and concern and to share and exchange work experiences. The 23rd Commonwealth Auditors General Conference was held in New Delhi from 21-23 March 2017. Cooperation amongst BRICS SAIs: SAIs of BRICS countries have come together to deepen cooperation in keeping with the BRICS spirit of "openness, inclusiveness cooperation and win-win" and on the basis of "Knowledge-sharing and Mutual Benefits"

  8. BILATERAL RELATIONS WITH OTHER SAIs CAG of India has MOU with 16 member SAIs. Presently the most active MoUs are with SAIs of China, Kuwait, Bhutan and Poland. Under the aegis of these MoUs, joint seminars on mutually agreed topics are organised each year with SAIs of China, Kuwait and Poland. In June 2015, we entered into a twinning arrangement with SAI Bangladesh in the field of Environment Audit, Revenue Audit and IT Audit for a period of three years. In case of Bhutan, the MoU provides for training of its officials in NAAA, Shimla with IA&AS Probationer Officers.

  9. AUDIT OF UN AND ITS SPECIALISED AGENCIES The CAG of India has a cumulative experience of over 87 years as external auditor of United Nations, its Agencies and other international organizations. These include audit of: United Nations (UN) from 1993 to 1999 and from 2014 to 2020 Food and Agriculture Organization (FAO) from 2002 to 2008 World Health Organization (WHO) from 2004 to 2011 World Food Programme (WFP) from 2010 to 2016 International Maritime Organization (IMO) from 2000 to 2012 World Tourism Organization (UNWTO) from 2000 to 2014 International Organization for Migration (IOM) from 2010 to 2016 World Intellectual Property Organization (WIPO) from 2012 to 2018 International Atomic Energy Agency (IAEA) from 2012 to 2016 Management Assessment of International Thermonuclear Experimental Reactor (ITER) in 2011 International Centre for Genetic Engineering and Biotechnology (ICGEB) from 1996 to 2004 Organization for Prohibition of Chemical Weapons (OPCW) from 1997 to 2003.

  10. AUDIT OF UN AND ITS SPECIALISED AGENCIES The CAG of India has recently been selected as External Auditor of following two UN Specialized Agencies. Food & Agriculture Organization for the term 2020 to 2025 World Health Organization for the term 2020 to 2023

  11. AUDIT OF UN AND ITS SPECIALISED AGENCIES Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency CAG is Vice-Chair (2019) of the Panel and has been closely associated with its activities in implementing standards, best practices and guidance in the area of audit of International Organizations. The main objectives of the Panel are to further the co-ordination of the audits for which its members are responsible, and to exchange information on audit methods and findings. 

  12. UNITED NATIONS BOARD OF AUDITORS (UNBoA) CAG is a member of UNBoA from July 2014 to June 2020. CAG has been the Chairman, UNBoA, from 1st January 2017 to 31st December 2018. As part of the UNBoA, CAG gives opinion on the organization’s accounts and financial statements, and reports on the Organisation’s overall management and performance in accordance with the applicable financial regulations and rules and other administrative instructions, and the legality and regularity of the Organisation’s operations. In this role, CAG supports the UN in its development of strategic thinking, improved governance, accountability and transparency, and in the delivery of its services on the ground.

  13. UNITED NATIONS BOARD OF AUDITORS (UNBoA) Audit portfolio of CAG in UN Board of Auditors includes: United Nations Secretariat United Nations Children's Fund (UNICEF) United Nations Office for Project Services (UNOPS) Progress Report on the implementation of the United Nations enterprise resource planning system (Umoja) progress report on the implementation of the Information and Communications (ICT) strategy International Trade Centre United Nations Compensation Commission

  14. AUDIT OF UN AND ITS SPECIALISED AGENCIES Achievements: As external auditors of WHO, IMO, WIPO, IAEA, IOM and UN, we were involved in auditing their transition to IPSAS and incorporation of IPSAS into their business processes. We have recently conducted the audit of UMOJA, the Enterprise Resource Planning (ERP) solution of the UN. We have already prepared Progress reports on UMOJA and ICT in United Nations. Besides, in our previous term in the UN Board of Auditors – we have conducted audit of Integrated Management Information System at UN Headquarters in New York, ATLAS, PIRES and HRMS system. One of our earlier notable assignments was to assess the preparedness of UN to manage the Y2K problem. We have also conducted audit of SAP and Oracle based ERP systems in WHO, FAO, IAEA, WFP and IMO. Our IT audit of WHO, which covered audit of the project processes and preparedness for implementation of Global Management System (GSM) and data cleaning and conversion under the new ERP package to obtain assurance on the data conversion process, was appreciated by the UN Panel of External Auditors.

  15. SAI India’s Leadership in IT Audit CAG of India is the Chair of INTOSAI Working group on IT Audit WGITA Constituted in XIII INCOSAI Berlin in 1989 47 Members and Four Observers Comes out with Guidance/Handbooks on IT audit The International Centre for Information Systems and Audit (iCISA) is designated as the Global Training Facility for Working Group on IT Audit. 1000 participants from 110 countries have been trained in iCISA till date. Specific Assistance to other SAI’s and Secondment of Experts. SAI India has been entrusted with the responsibility to design and implement the INTOSAI Community Portal to act as Single point of access for knowledge sharing

  16. CAG’s EXPERIENCE IN IT AUDIT Achievements Over 600 audits of IT Systems –diverse platforms and databases 225 IT Reports-covering Planning, Programme Implementation and Specific IT Issues Prime Minister’s Award for Excellence in Public Administration for IT Audit 2006-07 Recent Audit Domains e-Panchayat, e-Procurement, Treasury Computerisations Land Records ,Citizen Centric Service Delivery, Social Sector Schemes ERP Systems- including WHO, FAO, IAEA ,WFP and IMO

  17. CAG’s EXPERIENCE IN ENVIRONMENT AUDIT Achievements CAG is a member of the INTOSAI’s Working Group of Environment Audit (WGEA). International Centre for Environment Audit and Sustainable Development (iCED), Jaipur has been designated as the Global Training Facility for WGEA. iCED provides handholding sessions for conducting environment audits, wherein it assists audit teams in the selection of criteria, identifying audit objectives, identifying sources of data and participating, while establishing the criteria-condition-cause-conclusion-recommendation trail, to ensure that the reports are comprehensive and reflect the big picture. CAG has also collaborated with the INTOSAI Development Initiative to supports the enhancement of audit capacities in the audit of Sustainable Development Goals.

  18. THANK YOU

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