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Message from the Deputy Comptroller and Auditor General

Dear All,
Auditing in a Sustainable Environment!
Environmental auditing in a sustainable context serves as a crucial instrument for
organizations to oversee and appraise their environmental performance. It affords
the organization with an opportunity to evaluate its compliance with pertinent
environmental regulations, facilitate sustainable development, and enhance its
environmental stewardship. A number of bilateral meetings, notably with the SAI
UK and SAI New Zealand, have been conducted to advocate the practical aspects of
environmental auditing. Moreover, the successful execution of projects themed
around 'Environmental Audit' by the Knowledge Sharing Committee during the
INTOSAI meeting indicated a transformation in the outlook of organizations
towards environmental considerations. I am pleased to convey that the CAG of India
has been actively involved in devising a strategic plan to tackle the challenges posed
by climate change, sustainability, and related issues during the INTOSAI governing
board meeting.
Helen Keller, a renowned American author, once emphasized the power of
collaboration with her quote, "Alone we can do so little; together we can do so
much." Reflecting this sentiment, by participating in the Technical Group and UN
Panel of External Auditors meetings on Sustainable Reporting, we demonstrated our
unwavering dedication towards sustainable development through a collaborative
process.
To effectively contribute to this critical cause, it is vital to foster technical
collaborations and establish financing streams. These measures will promote
sustainability, upgrade infrastructure, and accelerate the transition to cleaner energy
sources. By working together, we harness the potential for transformational changes
and achieve extraordinary results, aligning with Helen Keller's belief in the collective
strength to make a meaningful difference.
As we confront these substantial responsibilities, let us reaffirm our dedication to the
betterment of the world by prioritizing environmental auditing in sustainable
contexts.
Further, during the preceding three months, SAI India has witnessed a flurry of
noteworthy developments. We have successfully engaged in several bilateral
discussions, which have further strengthened our existing relations with diverse
SAIs. SAI India has also undertaken initiatives to enhance its engagement with other
SAIs by entering into Memorandum of Understanding, which have facilitated access
to untapped opportunities for capacity building and knowledge exchange.
Additionally, SAI India had participated in the 24th International Congress of
Supreme Audit Institutions (INCOSAI), where the focus was on the
interconnectedness and indivisibility of the Sustainable Development Goals (SDGs).
Further, there were several other significant events that SAI India participated in,

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including the Scientific Committee meeting held on the sidelines of the 24th
INCOSAI, Annual Financial Audit and Accounting Subcommittee (FAAS), Learning
Festival Founding Members, 5th Main Committee of KSC, and annual Working
Group on Impact of Science and Technology in Auditing (WGISTA) Meetings.
Based on these observations, it gives me great pleasure to introduce the fourth
edition of Global Footprints, which comprehensively documents SAI India's
standing with regards to the latest advancements and emerging patterns in the
global public audit domain.

Ms. Parveen Mehta

Deputy Comptroller and Auditor General
(HR, IR & Coord.)

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ASOSAI News

On the sidelines of the 24th INCOSAI summit in Brazil, six bilateral

engagements were held with SAI Norway, SAI Russia, SAI Bhutan, SAI New
Zealand, SAI UK, and SAI Iran. The brief of the deliberations held during the
meetings were as follows:

Bilateral meeting with SAI Norway on 7 November 2022

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr. Karl
Eirik Schjott-Pedersen, Auditor General of Norway on 7th November, 2022, in Brazil

A bilateral meeting was held with SAI Professional Pronouncements

Norway to discuss activities by: (FIPP).
 Further, discussion was held on
 INTOSAI Development Initiative,
INTOSAI Working Group on Big
 Activities performed under Data (WGBD) and Working
INTOSAI Performance Audit
Group on audit of Extractive
Subcommittee, CAS, FAAS, Chair Industries (WGEI).
of the Forum for INTOSAI

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Bilateral meeting with SAI Russia 7 November 2022

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr.
Alexei Kudrin, Chairman of the Accounts Chamber of Russia, on 7th November, 2022, in
Brazil

A bilateral meeting was held with the with SAI Russia at various multilateral
delegation of SAI Russia wherein fora, viz, SAI 20, etc. SAI India sought
various prospects relating to support of SAI Russia for its candidature
cooperation and collaboration in respect in hosting the XXVI INCOSAI in 2028.
of bilateral and multilateral spheres SAI Russia agreed to support SAI India’s
were discussed, along with cooperation nomination, in this regard.

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr.

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Alexei Kudrin, Chairman of the Accounts Chamber of Russia, on 7th November, 2022, in
Brazil
Dinner hosted by CAG of India for the ASOSAI Governing Board members 7
November 2022

CAG hosted a dinner for the Governing participate in INCOSAI Rio De Janeiro,
Board members of ASOSAI and the Brazil on the sidelines of XXIV INCOSAI
accompanying delegates who would held from November 7 -11, 2022.

Bilateral meeting with SAI Bhutan on 8 November 2022

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr.
Dasho Tashi, Auditor General of the Royal Audit Authority (RAA), Bhutan, on 8th
November, 2022, in Brazil

A bilateral meeting with SAI Bhutan was
held in which areas of strengthening of
bilateral relations between the two
were discussed by continuing to send
the officers from SAI Bhutan to our
training
Institutes at NAAA, Shimla, iCED and
iCISA.
SAI Bhutan’s contribution to the ASOSAI
Journal and various ASOSAI programs
were highlighted.

Bilateral meeting with SAI New Zealand on 8 November 2022

The meeting with the Auditor General relationship between our SAIs and
of New Zealand focused on building exploring the possibility of secondment

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opportunities particularly in respect of
financial audit work in New Zealand. SAI
India agreed to depute officers, who
have knowledge and experience in
conducting financial audits. The terms
and modalities would be worked out by
SAI India officers. As Chair of the
INTOSAI Knowledge Sharing Committee,
SAI India has sought to encourage
studies into the practical aspects of SDG
auditing. During the meeting SAI India
highlighted its Big Data Management
Policy and the role of iCISA, Noida and
iCED, Jaipur as Centres of excellence for
capacity building in IT audit and
environmental audit, respectively.

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr. John
Ryan, Controller and Auditor-General, New Zealand on 8th November, 2022, in Brazil

Bilateral meeting with SAI UK on 8 November 2022

A bilateral meeting with NAO, UK, was  Deliberations on Carbon

held wherein discussions were held on: neutrality and climate change.

 Sharing expertise of SAI India in  Strengthening of bilateral

the field of IT Audit and Data relations between the SAIs.

Analytics and Environment

Audit.

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 Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Mr.
Gareth Davies, Comptroller and Auditor General, National Audit Office, United
Kingdom on 8th November, 2022, in Brazil

Bilateral meeting with SAI Iran on 8 November 2022

A meeting with SAI Iran was held on 8 Knowledge Services, WGITA and CAS,
November 2022. The topics regarding across diverse fields of public audit
expansion and furthering international including training activities, were
and bilateral bonds and cooperation highlighted in the meeting.
with SAI India as the Chair of the
Committee on Knowledge Sharing and

Bilateral meeting held between Mr. Girish Chandra Murmu, CAG of India and Dr.

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 Mehrdad Bazrpash, President, Supreme Audit Court of the Islamic Republic of Iran on
9th November, 2022, in Brazil
Bilateral meeting with SAI Chile 28 November 2022
The CAG and delegation visited Chile Bermudez Soto, Comptroller General of
from 23-29 November, 2022 for the U.N. the Republic of Chile and signed an MoU
Technical group and Panel Meeting. On to strengthen the bilateral relations with
the sidelines of the meeting, CAG had a SAI Chile in the field of public audit.
bilateral meeting with Mr. Jorge

Mr. Girish Chandra Murmu, CAG of India and Dr. Jorge Bermúdez Soto, Comptroller
General of the Republic of Chile

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INTOSAI News
76th INTOSAI Governing Board meeting on 8 November 2022
The 76th INTOSAI Governing Board
meeting was held on 8 November 2022,
on the sidelines of INCOSAI, at the
ExpoMag, Rio De Janeiro, Brazil.
The major business of the meeting was
presentation of Report by the INTOSAI
Secretary General, Report by the Host of
INCOSAI XXIV, Report by the Chair,
Report by the Supervisory Committee
on Emerging Issues (SCEI), Report on
the activities of Professional Standards
Committee (PSC)— Goal 1, Capacity
Building Committee (CBC) — Goal 2,
Knowledge Sharing Committee (KSC) -
Goal-3 and Policy, Finance and
Administration Committee (PFAC) —
Goal 4, Report on the activities within
the INTOSAI Donor Cooperation, Report
on the INTOSAI Strategic Planning Task
Force, Report by the International
Journal of Government Auditing (IJGA),
Report by the INTOSAI Development
Initiative (IDI), Reports of the Regional
Organizations etc.
As per agenda item No.7, of 76 th
INTOSAI GB meeting, CAG of India as the
Chair of INTOSAI Knowledge Sharing
Committee (INTOSAI Goal-3) presented
the progress report on the activities of
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the Knowledge Sharing Committee since
the 75th INTOSAI GB Meeting 2021.
CAG highlighted that since its inception,
KSC has remained committed to
promoting public accountability and
improving governance. The twelve
working groups of KSC have fulfilled
INTOSAI’s goals by developing new
products, partnering with other
important multilateral institutions to
find out common solutions to global
challenges, disseminating knowledge
through publications and webinars, and
conducting action-oriented research.
At present, KSC working groups are
working on 29 projects, of which 15
projects, on the themes of IT Audit, Big
Data, Impact of Science and Technology
in Auditing, Fight against Corruption
and Money Laundering, Environmental
Audit, audit of Extractive Industries are
complete.
KSC, as part of the Task Force for
Strategic Planning (TFSP), collaborated
with the Goal Committees and members
to give final shape to the INTOSAI
Strategic Plan 2023-2028. KSC is
participating in the process of drafting
the next INTOSAI Strategic Development
Plan and already proposed projects on
IT Audit, Environmental Audit, audit of and disseminating knowledge. He
SDGs. KSC, along with PSC and CBC, took emphasized that individually, we can
part in the process of selection of FIPP only make minor differences, but
member also with specialization in IT working together can enable us to
audit. achieve transformational changes and
The CAG thanked the member SAIs of extraordinary results.
KSC who, despite the limitations posed INTOSAI GB endorsed KSC motions put
by the pandemic, have continued before it.
undeterred in their efforts of creating

5th KSC Main Committee meeting on 8 November 2022

The meetings of the main committees of social control of public funds, stolen assets
PSC, CBC and KSC were held on 8 recovery, corruption prevention in public
November 2022 at the ExpoMag, Rio De procurement, Extractive Industry auditor
Janeiro, Brazil. toolkit and Extractive Industry
The 5th KSC Main Committee meeting was Framework of Government Auditing
attended by delegates from about 20 Standards. Further, a significant
Supreme Audit Institutions. CAG as the achievement is the development of
KSC Chair, delivered opening and closing INTOSAI Guidance on audit of public debt,
remarks for the event. audit of disaster management,
CAG of India highlighted that KSC and its performance audit of privatization and
Working Groups, during the last three public procurement audit. KSC, thus, by
years, have been instrumental in drawing on the collective professional
recognizing professional requirements of expertise of INTOSAI’s members, has
Supreme Audit Institutions (SAIs) and operationalized INTOSAI’s motto “Mutual
bridging the gaps by developing valuable Experience Benefits All”.
guidance of public sector audit, covering a CAG underpinned that KSC is now
variety of people-centric issues such as emerging into an era of added
audit of plastic waste, sustainable responsibilities and fresh priorities with
transport, climate financing, audit of the new INTOSAI Strategic Plan in force
sustainability issues, cyber security and which crystallizes the concerns of
data protection, audit of IT Governance, changing times, that of resilience in the
data analytics, technologies innovation, face of challenging circumstances, and the

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need to consider aspects of equality and motto of ensuring that no one is left
inclusiveness along with traditional behind. As per the agenda of the 5th KSC
focuses of audit. The new KSC Operational Main Committee meeting, to apprise the
Plan is an attempt to ensure that every SAI KSC members present in the meeting, SAI
is enabled to discharge its mandate in the India officials made presentations on the
fullest possible way. following:
CAG emphasized that the high quality (1) Status of activities carried out by KSC
guidance developed by KSC would be during the last three years since the
useful by way of their wider dissemination last INCOSAI in 2019.
through various means, e.g. webinars,
A summary of the achievements made by
training programs and collaborating
KSC and its working groups during the last
within and outside our organization.
three years, since the XXIII INCOSAI in
CAG, as the Chair of KSC, sought
2019, was presented. The highlights of
suggestions from KSC members to shape
KSC’s achievements presented during the
KSC strategies for the next 3 years. CAG
meeting were:
sought members’ inputs on the idea of
designating Regional Ambassadors and
 Constant engagement of KSC and
linking them with the governance
its working groups in the
structures of regional and sub-regional
generation and dissemination of
groups, to effectively promote inclusivity
knowledge through a variety of
in KSC activities and widen the value and
strategies. Working Groups focused
benefit of products developed by our
on online platforms for webinars,
Working Groups for wider dissemination
training programs, workshops,
and absorption of professional knowledge
capacity enhancement activities
and skills.
etc.
Further, as part of the Operational Plan of
 Development of INTOSAI
KSC for the period 2023-25, he
pronouncements namely,
encouraged Working Groups to create
Principles of Jurisdictional
Global Knowledge Centres for imparting
Activities of SAIs (INTOSAI–P 50),
training to the field level practitioners of
Guidance on Audit of the
SAIs by identifying the gaps which such
Development and use of Key
Global Knowledge Centres can fill, steering
National Indicators (GUID 5290),
INTOSAI community towards the higher
Guidance on Audit of Information

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 Systems (GUID 5100), Guidance on Institutions (WGEA and WGSDG
Audit of Public Debt (GUID 5250), KSDI)
Guidance on Audit of Disaster  KSC’s collaboration with other Goal
Management (GUID 5330), Chairs of INTOSAI on the following
Guidance on performance audit of activities:
privatisation (GUID 5320) and o Finalization of the Component 1
Guidance on audits of public exercise undertaken by the PSC
procurement (GUID 5280). Secretariat
 Successful completion of 15 non- o Preparation of the INTOSAI
IFPP projects by the Working Strategic Plan 2023-28.
Groups of KSC, on the themes of IT o Selection of FIPP members from
Audit, Big Data, Impact of Science SAI India.
and Technology in Auditing, Fight (2) KSC Operational Plan for 2023-25.
against Corruption and Money  KSC has prepared the Operational
Laundering, Environmental Audit, Plan outlining broad strategies to
audit of Extractive Industries. operationalize the strategic
 Proposal of following projects for objectives of the Goal as laid out in
the next Strategic Development the INTOSAI Strategic Plan 2023-
Plan of INTOSAI: 2028.
1. Revision of INTOSAI-P 12 on  The operational plan will be for the
the Value and Benefits of Supreme three year period, from 2023 to
Audit Institutions making a 2025, after which KSC will review
difference to the lives of citizens the progress and formulate a new
(WGVBS) plan.
2. GUID on Acquisition,  The new INTOSAI Strategic Plan
Development and Implementation states the third Goal as: “INTOSAI
of IT Systems (WGITA) will encourage SAI cooperation,
3. Updating and Merging of the collaboration, and continuous
Environmental Guidance improvement through knowledge
documents (WGEA) development, knowledge sharing
4. Revision of GUID 5202 – and knowledge services.” KSC shall
Sustainable Development – The strive to achieve this goal of
Role of Supreme Audit INTOSAI in letter and spirit.

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  Key areas of focus shall be to new changes in INTOSAI
increase the visibility of INTOSAI Strategic Plan 2023-2028.
within the community, foster  The revised Terms of Reference
inclusivity and serve as a has been approved by KSC SC
knowledge gateway to support SAI during KSC SC meeting in Cairo,
and Individual auditor in September 2022 and by
professionalism. INTOSAI Governing Board in the
o KSC will seek to achieve the key 76th INTOSAI Governing Board
areas of focus through very meeting on 7 November 2022.
actively promoting cooperation  The ToR has been revised to
between SAIs and relevant reflect the following key
stakeholders. amendments:
o One of the important feedbacks o The mandate of KSC has been
received during the consultative restated to align with the
stages of the strategic plan defined strategic objectives of
preparation was the need for Goal 3 as per the new
greater agility in the working of INTOSAI Strategic Plan 2023-
INTOSAI that shall enable 28.
quicker response to emerging o With establishment of the
situations. Working Group on Impact of
o The KSC survey in 2021 had Science and Technology in
brought out the importance of Auditing (WGISTA) in 2019,
effectively using the available KSC has now 12 Working
resources including establishing Groups. Further, KSC now has
need based flexible working five observers, also including
bodies, facilitating digital SAI Malaysia.
knowledge sharing and o The KSC Chair collaborates
establishing broader with the Chairs of PSC and
collaboration with other CBC to ensure that the
strategic goals. activities of standard-setting,
(3) Revised Terms of Reference of KSC: capacity development and
 KSC has revised its Terms of knowledge-sharing support
Reference (ToR) to reflect the each other within INTOSAI.

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 o The Goal Chairs share collaboration between the
responsibility for the proper Goal Chairs on any such
functioning of the FIPP and matters.
for certain matters related to
the management of the FIPP.
The PSC Chair leads any

XXIV International Congress of Supreme Audit Institutions (INCOSAI) 2022

The XXIV INCOSAI was held from The two main themes of the Congress
November 7 -11, 2022, in the city of Rio were: “The Role of Supreme Audit
de Janeiro, Brazil at ExpoMag. SAI India Institutions in Emergency Situations”
delegates was headed by the and “Global voice, global outcome, and
Comptroller & Auditor General of India far-reaching impact”.
(CAG).

XXIV INCOSAI 2022

Plenary Session and Group discussions on INCOSAI Theme I: ‘The Role of

Supreme Audit Institutions in Emergency Situations’ on 10 November 2022
(Thursday)

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The Plenary Sessions by Keynote partnerships can or should be explored?
Speakers were followed by Group How can our community mobilize
discussions on INCOSAI Theme I: ‘The enhanced capacity building efforts? 
Role of Supreme Audit Institutions in SAI India emphasized that the most
Emergency Situations’. The discussions recovery spending prioritizes public
were centered around the following health, digitalization, social protection,
three questions: investment and incentive packages to
Q1. How can SAIs audit government private sector to prioritize / augment
preparedness in terms of how the public spending. Thus, SAI’s audits could
government assesses and manages risk? attempt to concentrate on measures/
In what ways can SAIs determine if a action plans for decoupling various
government’s actions or spending are sectors and localising impact through
proportionate to the risk of a certain interventions, policies for establishing
emergency? quick turnaround measures – for
Q2. How can INTOSAI provide training example, among other things – Oxygen
or audit methodologies to SAIs that Plants, protective kits, vaccines
must verify expenditures with diagnostics, treatments, vaccines,
emergency procurements made in epidemiology, manufacturing, and
response to emergency situation? medical and digital technologies,
Q3. How can INTOSAI and SAIs enhance application of government procurement
Country’s resilience and capacity to rules during normal times and during
maintain continuity of operations emergencies, hastening digitalisation of
during emergencies and provide various public services, whole of
effective oversight of government government approach to emergency etc.
preparedness and response? What new

Plenary Session and Group discussions on INCOSAI Theme II: ‘Global voice,
global result, far reaching impact’

Group discussions on INCOSAI Theme II: SAI India took part in Plenary Sessions
‘Global voice, global result, far reaching and Group discussions for both the
impact’ also took place. Themes.

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SAI India made interventions during the and the highest risks for a
discussions and highlighted the country when selecting which
following: targets to audit for performance,
 To enhance the global voice and and developing
accountability outcome, SAIs recommendations that add value
need to have a communication and are useful for all
strategy which could begin with stakeholders.
citizen participation in  Additional challenges include
accountability processes and embracing key principles of the
maintaining constant 2030 Agenda, such as leaving no
communication with audited one behind and the
entities that will help auditors to interconnectedness and
identify gaps. SAIs’ need to indivisibility of the SDGs.
ensure the role of  Collaborative working
communication and use of partnerships with different goal
language in audit reports, the Chairs is instrumental in
role of trust among actors, and enhancing the effectiveness of
the role of stakeholders in audit products. Addressing cross
ensuring that audit cutting issues across the SAIs and
recommendations are not only taking the leverage of experience
accepted but are implemented. from one another’ s outcome will
 Global SAI products will help in lead to a stronger accountability
identifying national priorities framework.

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 XXIV INCOSAI on 11 November 2022
documents, guidelines, handbooks and
The Second General Plenary Session of training curricula as well as
INCOSAI involved Reports on PSC, CBC, dissemination through conducting
KSC and PFAC and Report by other webinars and training programs. The
INTOSAI bodies. key elements of KSC’s strategy are to
foster continuous engagement with
During the session, CAG as the Chair of national, regional and international
INTOSAI Knowledge Sharing Committee organizations, academia as well as the
(INTOSAI Goal-3) presented the civil society.
progress of activities of the Knowledge CAG highlighted that KSC and its
Sharing Committee, to the XXIV INCOSAI Working Groups, during the last three
assembly. years, have developed valuable
CAG reminded the community of the guidance for public sector audit,
purpose of the INTOSAI Knowledge covering a variety of people-centric
Sharing Committee, which was to stay issues such as audit of plastic waste,
abreast of continuously evolving global sustainable transport, climate financing,
environment and strategically equip and audit of sustainability issues. A
ourselves to audit new and emerging significant achievement is the
areas. KSC achieves its objectives development of INTOSAI Guidance on
through collaborative research, audit of public debt, audit of disaster
development of standards and guidance management, performance audit of

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privatization and public procurement INTOSAI within the community, foster
audit. Thus, KSC, by drawing on the inclusivity and serve as a knowledge
collective professional expertise of repository to support continuous
INTOSAI’s members, had professional development of SAIs. KSC
operationalized INTOSAI’s motto also planned for designating Regional
“Mutual Experience Benefits All”. Ambassadors to ensure that KSC
CAG emphasized that the new INTOSAI products reflect the diverse
Strategic Plan gave an opportunity to circumstances under which different
address certain challenges, like, artificial SAIs operate. KSC also aims to develop
intelligence in auditing, big data new Global Knowledge Centers for up
analytics, various dimensions of climate skilling the field practitioners in the
change, sustainability, etc. The SAIs.
operational strategies of KSC would XXIV INCOSAI assembly endorsed KSC
meet the strategic objectives of Goal 3, motions.
which is to increase the visibility of

Scientific Committee on the sidelines of XXIV INCOSAI 2022

Scientific Committee, an academic side Further, the officers from SAI India also
event of the XXIV INCOSAI was held in participated, as Specialists, for each of
Rio de Janeiro, Brazil from 7-10 the themes of the Scientific Committee
November 2022. and presented on their respective
themes:

Theme Themes
No.
2 How Supreme Audit Institutions may contribute to reach sustainable
development goals 5: gender equality?
4 The role of Supreme Audit Institutions in the development of infrastructure
and business environment
6 Digital transformation of Supreme Audit Institutions 

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As per the Work plan 2020-22, WGEA
undertook four projects which are
complete and documents relating to the
projects have been endorsed in XXIV
INCOSAI 2022. Of these, the project for
development of document on “Auditing
Plastic Waste: Research and Audit
Benchmarks for Supreme Audit
Institutions (SDG 12)” was led SAI
India.
Mr. Manish Kumar (II) took part in the
‘informal’ programme at the WGEA
Booth and two side events, one on the
IDI cooperation on adaptation and the
other on Climate Scanner, organized by
SAI Brazil, during XXIV INCOSAI 2022.

Workshop for design session on Leveraging of Technological Advancements (LOTA)

LOTA is an IDI project, aimed at designing a training session for LOTA

enhancing IT/ technology capabilities of Pioneers. The five-day discussion was
SAI. The project is aimed at handholding an open discussion among participants
and empowering the SAIs to assess the to arrive at training duration,
technological environment, capacities, curriculum, pioneer qualities/skill,
future paths. mode of training etc.
The Workshop, held at Oslo, Norway
from 3-7 October 2022, was aimed at

Memories of the meeting

Leveraging of Technological advancements (LOTA) is an IDI project, aimed at enhancing
IT/ technology capabilities of SAI. LOTA project is aimed at handholding and
empowering the SAIs to assess the technological environment, capacities, future paths. At
the core of LOTA, there is a belief that SAIs need to explore and identify the needs on
their own to move ahead and leverage the technology. In the process, the international
community (in form of mentors) would be partnering with them to share experience and
handholding at various stages.

For me, the open discussion for five days with a diverse group (nationality, experience,
and specialty) was an enriching experience. I could see how the auditors look at
technology, how academics look at auditing as professions. These open discussions
around technology focused on various aspects like equity, inclusion, accessibility etc.

Discussions around organizational changes have been interesting and I am looking

forward for LOTA’s further progress.'
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FAAS Annual Meeting

SAI UAE, the Chair of INTOSAI Financial Ms. Ila Singh, Additional Deputy
Audit and Accounting Subcommittee Comptroller and Auditor General and
(FAAS) hosted the Annual Meeting of Ms. Gurveen Sidhu, Director General
FAAS which was held in-person in represented SAI India in the event.
Dubai, United Arab Emirates from 12-13
October 2022.

Learning Festival Founding Members meeting

In 2021, IDI piloted a ‘Learning Festival’ bringing together individuals from

with online events where they invited different pools.
speakers who are leaders in their field Mr. K.S. Subramanian, Additional Deputy
to run workshops on innovation, and Comptroller and Auditor General, being
education. In 2022, responding to the an IDI certified training specialists, has
lessons learned by working with acted as a mentor for subsequent
resource pool to identify how we build cohorts for training specialists, and has
professions, what type of network we been involved in IDI eLearning
should create and what type of initiatives including the latest digital
continuous professional development education format used for the
people need. IDI conducted a ‘Founders Professional Education for SAI Auditors
Meeting for the IDI Learning Festival’ (PESA) initiative, attended the meeting.

First International Interaction of SAI Young Leaders

SAI Thailand hosted the first The workshop consisted of theory,

International Interaction for the SAI experience sharing and application
Young Leaders in Bangkok, Thailand sessions on various topics included in
from 28 November 2022 to 2 December the four clusters- Discover self, Discover
2022. Universe, Grow People and Create value.

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SYLs were exposed to theory and best that they are exposed to. They worked
practices by leadership development with case scenarios and a SAI change
practitioners, IDI, INTOSAI and regional strategy project for applying their
resource persons. They had an learning to effect change.
opportunity to interact with SAI leaders, Mr. Gautam Allada, and Ms. Subaranjani
leaders from different walks of life and from SAI Young Leaders Initiative 2022-
peers to share experiences and 23, attended the first International
contextualize the theoretical concepts Interaction.

Memories of the meeting

The first F2F interaction of the SYL initiative of the 2022-23 cohort was held in Bangkok
from 28th of Nov 2022 till 2nd Dec 202. 19 SYLs were selected for the 2022-23 cohort. 18
SYLs, from 13 SAIs, attended the F2F interaction. The sessions were handled by
Ms.Archana Shirshat, DDG, IDI and Ms.Jade Quarrell, Senior Manager, IDI.
I liked the way the sessions were organized as it started with ice-breaking activities
between the participants and gradually covered leadership, importance of public sector
audit, emotional intelligence and the change strategy of the SYLs in a steady pace. All the
sessions during the entire week were very interactive and involved all the participants.
The participants were divided into small groups and the learnings were through group
activities which helped build the team strong. Here every question was initially answered
by each participant, then answers consolidated amongst the different groups and then for
the entire team through discussions and consensus. This was a novel experience and
provided an immersive and engaging learning as it led to a lot of brainstorming, creation
of different ideas and amalgamation of ideas on a variety of subjects.
The F2F interaction was an enriching experience as I had an opportunity to meet and learn
from SYLS from various SAIs across the globe about the organizational set ups in
different SAIs, their practices, understand the cultural differences across countries, etc. I
believe that this experience has helped me to learn a lot both professionally and
personally.

Ms. Subaranjani S R
Sr. Dy. Accountant General (Pension)
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3rd Annual Meeting of WGISTA and 1st Annual Seminar

INTOSAI Working Group on Impact of environment, steps taken to transform

Science and Technology on Auditing the organization and use of advanced
Working group and 1st Annual Seminar technologies in audit by the auditors.
which was attended by SAI India Few success stories of digital
representative Mr. K. Srinivasan, Deputy transformation in SAI India as well as
Comptroller and Auditor General Indian government ministries/
and Ms. Swati Pandey, Principal Director departments and experience of SAI
at Abu Dhabi, United Arab Emirates on India in this transformation and insights
7-8 December 2022. As one of the on the challenges and opportunities
Panelist, Mr. K. Srinivasan shared how were also shared during the discussion.
SAI India is adapting itself to digital

UN Agencies & International Audits

Meeting of Technical Group and UN Panel of External Auditors 23-29 November

2022

Delegates for the UN Panel of External Auditors’ 2022

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The annual meetings of Technical Group
and UN Panel of External Auditors’ were
hosted by SAI Chile at Santiago, Chile. The
Panel consists of the Heads of 13 Supreme
Audit Institutions who are either elected
or selected to conduct the external audit
of the UN Secretariat, Funds
Programmes and Specialized Agencies and
the International Atomic Energy Agency.
The meeting was attended by
representatives from Chile, China, France,
Germany, India, Indonesia, Italy, Ghana,
Philippines, Russia, Switzerland, United
Kingdom. The Panel’s Technical Group
also met from November 23-25 to discuss
and technical matters and prepared for the
ensuing discussions by their principals on
November 28-29

UN Panel of External Auditors’ meeting

A delegation headed by the CAG made presentations on two topics a) Assets
participated in Technical Group and Panel Management; and b) Project
meetings. Members of the delegation were Management: Oversight of project planning,
Mr. Amitabh Prasad, Principal Director monitoring and evaluation in UN
(International Relations), Ms. Eti Shukla, organizations. During the UN Panel meeting
Director (International Relations) and Mr. SAI India led the session on critical financial
Vishal Desai, Director (Personnel). During audit issues.
the Technical Group meeting, SAI India

Important issues discussed in this session were: 

The Panel members met virtually with the Secretary-General of United Nations for an
exchange on important issues to the UN system entities:
(a) Emergency Coordinating function to combat climate change 
(b) Role of Supreme Audit Institutions (SAI) in Sustainable Reporting 

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(c) Financial issues such as:

 Engagement with External Auditors for Review of Draft Guidance prior to

implementation of new standard 
 Guidance on Financial Instruments, Leases, Classification of Employee Benefits,
Capitalization Thresholds
 Pooled Treasury Systems Disclosures

Management letter/ Audit Reports of UN Audit

During the period, we reviewed Management Letter in respect of Audit of World Health
Organization- Country office, Moldova.

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INTOSAI Framework of Professional Pronouncements