Progress Report GUID on Information Systems Audit A presentation by SAI India for 28th INTOSAI WGITA-FIJI

Background New project taken at the behest of FIPP, as part of SDP of IFPP 2017-19 Project 2.8 - Consolidating and aligning guidance on IT Audit with ISSAI 100 Project now titled – Guidance on Audit of Information Systems IFPP reserves 5100 - 5109 series for guidance on IT Audit ISSAI 5300 to be taken as GUID 5100 in IFPP Approved Project Duration: 10.10.2017 to 15.09.2019 (24 months) Project in line with FIPP deadline for submission before XXIII INCOSAI 2019 Members of Project Team Lead: India Members: Australia, Poland, Russia, USA Project Progress Report on Revising GUID on IT Audit – Presentation by SAI India

Revising GUID on IT Audit Project Objectives Draw upon existing Standards (ISACA), guidelines and frameworks (COBIT) and similar material related to IT audit Align with ISSAI 100, 200 (FA), 300 (PA) and 400 (CA) Consult material contained in GUID 5450 and other guidance To be overarching, general principles GUID on IT Audit and provide basis for GUIDs on IT related specific subject matter Require alignment with ongoing WGITA Project for revising ISSAI 5310 on IT Security Audit (now GUID 5101) Revising GUID on IT Audit

GUID 5100: Project methodology – Drafting Process GUID developed keeping in mind the FIPP’s requirement: GUID should establish clear linkages with Financial, Compliance, Performance audit Provide reference to different aspects of IT Audit for which subject specific GUIDs are proposed to be developed. Follows the Due Process for Professional Pronouncements. Inputs and comments from CAS, PAS and FAAS taken while developing the exposure document. FIPP’s drafting convention for GUID followed. Project Progress Report on development of GUID 5100 - Presentation by SAI India

Project Stages and Status: GUID 5100 Stage-1: Project Initiation Document approved by FIPP in October 2017. Stage-2: Exposure Draft Completed and circulated in September, 2018; Approved by Chair, KSC, and FIPP in November 2018. Uploaded (www.issai.org) in Jan19 for comments by 24 April. Stage-3: Endorsement Version Will be developed based on the comments received. To be submitted to FIPP at their August 2019 meeting Stage-4: Final GUID 5100 Final GUID 5100 to be submitted to INCOSAI 2019 Project Progress Report on development of GUID 5100 - Presentation by SAI India

Proposal before WGITA WGITA members are requested to: Take note of the Progress Report Provide comments on the exposure draft before the due date of 24th April 2019. Draft GUID exposed on www.issai.org for comments. Project Progress Report on development of GUID 5100 - Presentation by SAI India

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