Goal 3
Knowledge Sharing
&
Knowledge Services
Update from
Knowledge Sharing Committee
SAI India
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Work Plan 2014-16
 built on the essential features of openness, sharing and
cooperation
 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.
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Comptroller and Auditor General of India
KSC
 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 2013.
 The next meeting of the KSC Steering Committee would be held in
October 2014 in Cairo, Egypt.
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Comptroller and Auditor General of India
Working Groups & Task Forces
SAI India - Chair
SAI Russian Federation - Goal Liaison.
• 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)
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Comptroller and Auditor General of India
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.
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Comptroller and Auditor General of India
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 for approval of the KSC Chair.
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
2013.
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.
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Comptroller and Auditor General of India
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
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Comptroller and Auditor General of India
Review of ISSAIs/INTOSAI GOVs
The following ISSAIs would be taken up for review through the Chairs of
the erstwhile 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-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);
ISSAI 5700- Status
• exposure draft of ISSAI-5700 - Guideline for the Audit of
Corruption Prevention in Government Agencies- prepared by
the Working Group on Fight Against Corruption and Money
Laundering - chair SAI Egypt
• Comments on the exposure draft of ISSAI-5700 have been
received from 39 SAIs
• The ISSAI-5700 shall be submitted by the Working Group for
approval by the end of 2014 after analysing comments
• To be presented for approval in INCOSAI 2016
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Comptroller and Auditor General of India
THANK YOU
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Comptroller and Auditor General of India