ISSUE 2-Janurary 2015

From the International Desk

1. The International role of the Supreme Audit Institution of India extends to following areas:

  • Global Audit Leadership Forum(GALF) & other international multilateral bodies
  • Bilateral relations with other SAIs
  • Audits of International Organizations

The CAG of India occupies important positions in the above agencies. The prominent ones among these are the Chair of INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC), the INTOSAI Working Group on IT Audit (WGITA), the Panel of the External Auditors of the UN and its Agencies, etc. The CAG of India is also the Chairman of ASOSAI. Some of the recent major events involving active participation of SAI India were:

  • The 23rd meeting of the INTOSAI Working Group on IT Audit was held in Kuwait from 10-12 February, 2014. The meeting was presided over by Mr. Shashi Kant Sharma, Comptroller & Auditor General of India and Chairman of the Working Group. The 23rd meeting was attended by the 63 delegates from the 30 member countries. The member SAIs presented their progress reports on the various projects and also presented country papers. All the progress reports and country paper presentation were appreciated by the members of the Working Group.
  • INTOSAI Working Group

  • The Global Audit Leadership Forum(GALF) –formerly known as Global Working Group, provide select group of 19 Auditor Generals to meet annually for organised yet informed discussions on current and emerging issues of concern to their Government and offices and to explore opportunities to share information and work closely. The first meeting of the GALF was held at Mexico City, Mexico from 21-23 May, 2014 and was attended by Mr. Shashi Kant Sharma, Comptroller & Auditor General of India and his delegation comprising Mr. Jagbans Singh, Director General and Mr. Anadi Misra, Secretary to CAG. SAI-India presented a country paper on "Citizen Engagement Practices: Synergizing Social Audit with the Audit of Supreme Audit Institutions" in the above meeting.
  • Mr. Shashi Kant Sharma, Comptroller and Auditor General of India and his delegation comprising Mr. Parag Prakash, Director General and Mr. Anadi Misra, Secretary to CAG attended the XXII Commonwealth Auditors General Conference (CAGC) which was held at Malta from 25th to 27 th March 2014 on the theme of "Securing Independence of Supreme Audit Institutions to Improve the Effectiveness of Reporting and Communication of Audit Findings". The theme had following two sub themes:

    • I. Ensuring Independence of SAIs for effective SAI Reports.
    • II. Effective Communication of Audit Findings to Key Audiences.

    The Comptroller and Auditor of India conducted the proceedings of the second sub-theme. It was decided in the Conference that the XXIII Conference of the Commonwealth Auditors General will be held in India in 2017.

  • The 6th meeting of the Steering Committee of INTOSAI Committee on Knowledge Sharing and Knowledge Services was held at Cairo, Egypt from 14-15th October, 2014. The main purpose of the 6th KSC Steering Committee meeting was to collectively review the progress achieved by the Working Groups and Task Forces under KSC in relation to programmes and activities undertaken by them in tandem with the updated INTOSAI Strategic plan 2011-2016.
  • A meeting of the Subject Matter Expert and Audit Planning meeting under INTOSAI Development Initiative (IDI) Global Programme on Specialised Audits –IT Audit (ASOSAI & PASAI region) was held at Information Centre for International System of Audit (iCISA), Noida from 6-17 October, 2014. Mr. Neelesh Kumar Sah, AG(A&E)-I, Uttar Pradesh and Mr. Anindya Dasgupta, Director (IT Audit), iCISA attended the above meeting.
  • In addition the above domestic and international engagements in INTOSAI , the CAG of India and other nominated officers from SAI India participated in 16 other meetings/seminars organized by different SAIs.

2. MoU with SAI-Ukraine signed during the XXI INCOSAI 2013 at Beijing, China

The Comptroller and Auditor General of India signed MoU on 25 October, 2013 with SAI-Ukraine and also attended courtesy meetings with SAIs of South Africa, Vietnam, Nepal and Bhutan.

MoU with SAI-Ukraine signed during the XXI INCOSAI 2013 at Beijing, China

3. Renewal of MoU with SAI of Bhutan

On the Invitation of the Auditor General of Bhutan for renewal of existing Memorandum of Understanding for cooperation, the Comptroller & Auditor General of India visited Bhutan from 22-26 April, 2014 with delegation comprising Mr. R. Srinivasan, Pr. Director and Mr. Anadi Misra, Secretary to CAG.

SAI of Bhutan

4. 6th Indo-Kuwait Joint Seminar

The 6th Indo-kuwait Joint Seminar was hosted by SAI Kuwait from 14th to 17th April 2014 on "Environment Auditing". Participants from SAI India were Mr. Balvinder Singh, Additional Deputy Comptroller & Auditor General and Mr. M. K. Biswas, Director General and members of delegation from SAI Kuwait were Mr. Tareq Sulaiman Alkandari, Controller, Mr. Khaled Ameen Alawadhi, Chief Auditor and Mr. Talal Tareq Alwuhaib, Assistant Auditor. Both the SAIs presented two papers on Environment Audit and discussed the audit techniques and guidelines for the Environment Audit.

Kuwait Joint Seminar

5. 14th Indo Polish Seminar

14th Indo Polish Seminar on 'Analysis of Audit Reports' was organised at Warsaw, Poland from 30 June to 4 July, 2014. Mr. Andrew Langstieh, Director General and Mr. S.A. Bathew, Pr. Accountant General attended the Seminar. Two Country Papers on 'Understanding a large IT audit project: Unique Identification Authority of India (UIDAI) and 'Analysis of an IT Audit Report on Computerisation of Land Records in Tamil Nadu' were presented in the Seminar by SAI India.

6. Indo-China Seminar

SAI India organised Indo-China Seminar at Kochi from 27-29th November,2014 on the topic of "Audit of Public Debt". Chinese delegation comprising of four members was led by Mr. Yuan Ye, Deputy Auditor General. From SAI India Mr. A.K. Singh, Deputy Comptroller & Auditor General led the delegation of three members.

7. Other Activities

Based on the request from the Auditor General Nepal and Comptroller & Auditor General of Bangladesh, SAI India conducted Peer Review of SAI Nepal and SAI Bangladesh from 16 June to 7th July, 2014 and from 3-30 June, 2014 respectively. The objective was to assess the performance of the two SAIs with reference to the Performance Measurement Framework prepared by the INTOSAI. The team leader of the Peer Review of SAI Nepal was Mr. Purushottam Tiwary, Pr. Director and in respect of SAI Bangladesh, Mr. G.Bhattacharjee, Director General led the team. The final Report of the Peer Review of SAI Nepal has been issued in November, 2014 after approval of the Comptroller & Auditor General of India. In respect of SAI Bangladesh, the report is under finalisation.

8. UN Board of Auditors (UNBOA)

The United Nations General Assembly approved the appointment of the Comptroller & Auditor General of India as a Member of UN Board of Auditors for the period 1 July 2014 to 30th June 2020.

9. Audit Portfolio of CAG of India

The Comptroller& Auditor General of India is conducting Financial/Certification, Performance, Compliance audit of the following UN Organizations/Agencies every year:

  • United Nations Peace Keeping Operations(UNPKO)
  • United Nations Children's Fund(UNICEF)
  • UN University(UNU)
  • United Nation Joint Staff Pension Fund(UNJSPF)
  • UN Framework Convention on Climate Change (UNFCC)
  • UN Convention to Combat Desertification(UNCCD)
  • UN Institute for Training and Research (UNITAR)
  • UN Escrow Account
  • Portion of UN Headquarter(Procurement, HRM, Office of High Commissioner of Human Rights, UN Office at Geneva)
  • World Food Programme (WFP)
  • International Organization for Migration(IOM)
  • World Intellectual Property Organization(WIPO)
  • International Atomic Energy Agency (IAEA)
  • UN World Tourism Organisation (UNWTO)

10. Panel of External Auditors of United Nations and its Technical Group

The External Auditors of UN (Members of the Board of Auditors) and its Specialised Agencies constitute the "Panel of External Auditors of the United Nations". The Panel meets once a year to address issues of developments in accounting/auditing practices worldwide. We have been a member of the Panel since 1993, by virtue of being the External Auditor of UN or its specialised agencies. CAG was the Chairman of the Panel from 2011 to 2013 and Director General (IR) was the Convener of the Technical Group of the Panel during that Period.


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