Agenda Item No. 23 Approval of ISSAIs/INTOSAI GOVs/INTOSAI Documents 8th KSC Steering Committee Meeting Mexico City (7-9 September 2016) SAI INDIA Comptroller and Auditor General of India

New ISSAIs/INTOSAI GOVs Working Groups of KSC developed following new ISSAIs/INTOSAI GOVs: ISSAI 5300: Guidelines on Information Technology Audits (WGITA) ISSAI-5700: Guideline for the Audit of Corruption Prevention in Government Agencies (WGFACML) ISSAI-5450: Guidance on Auditing Public Debt Information System (WGPD) INTOSAI GOV-9160: Enhancing Good Governance for Public Assets: Guiding Principle for Implementation (WGFACML) INTOSAI GOV on Public Debt Management Office (WGPD) INTOSAI GOV on Evaluation (WGPE) Comptroller and Auditor General of India

Comptroller and Auditor General of India INTOSAI Documents Working Groups of KSC has also developed following INTOSAI Documents: Guidance "Key National Indicators: Guidance for Supreme Audit Institutions" (WGKNI) Guideline on Effective Practices of Cooperation between SAIs, the Legislature, the Judiciary and the Executive (WGVBS) A single, global Performance Measurement Framework for assessing and monitoring SAIs’ performance (SAI Performance Measurement Framework – SAI PMF) (WGVBS) Practical guidelines on Procurement Audit (TFPCA) Comptroller and Auditor General of India

Review of professional standards ISSAIs on Audit of Privatisation, Audit of International Institutions, Public Debt and Environmental Auditing had become due for review in 2013 Comptroller and Auditor General of India

ISSAIs on International Institutions ISSAIs 5000 and 5010 on Audit of International Institution reviewed by a small group led by SAI-Norway The group decided to replace existing ISSAI 5010 and 5000 with revised ISSAI 5000 and a new INTOSAI GOV 9300, respectively

ISSAIs on Privatisation ISSAIs 5210, 5220, 5230 and 5240 on Audit of Privatisation reviewed by a group led by SAI-Egypt. Comptroller and Auditor General of India

ISSAIs on Environmental Audit ISSAIs 5110, 5120, 5130 and 5140 on Environmental Auditing reviewed by INTOSAI Working Group on Environmental Auditing chaired by SAI-Indonesia. ISSAI 5130 on “Sustainable Development: The Role of SAIs” will be again taken up for review after the XXII INCOSAI as discussion will take place during INCOSAI on SDGs

ISSAIs on Public Debt ISSAIs 5410, 5421, 5422 and 5430 on Public Debt reviewed by INTOSAI Working Group on Public Debt chaired by SAI-Mexico. Chair of Working Group on Public Debt (SAI-Mexico) decided to withdrawn ISSAI 5420 on “Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs” Useful contents of ISSAI 5420 has been included in ISSAI 5430

Paris Declaration A subgroup of WGVBS, Forum of Jurisdictional SAIs Network of General Prosecutors, released Paris Declaration which lists the values of SAIs with jurisdictional functions and engages those SAIs with Jurisdictional functions to share these values to promote their best practices. SAI Mexico , Chairman of WGVBS intends to sign the declaration in the XXII INCOSAI.

Proposals before KSC Steering Committee To approve the new and updated/reviewed ISSAIs/INTOSAI GOVs To approve the INTOSAI Documents To withdraw ISSAI 5420 on Public Debt To review/update ISSAI 5130 on Environmental Auditing after XXII INCOSAI in December 2016 The nature of support to be extended in relation to Paris Declaration. Comptroller and Auditor General of India

Comptroller and Auditor General of India THANK YOU Comptroller and Auditor General of India