1. 8th KSC Steering Committee Meeting
Agenda Item No. 22 Research projects on topics of mutual interest of member SAIs
8th KSC Steering Committee Meeting
Mexico City
(7-9 September 2016)
SAI INDIA
Comptroller and Auditor General of India

2. Comptroller and Auditor General of India
Background
One of the objectives of the KSC is to perform research on issues of mutual interest and concern
Working Groups and Task Forces under KSC are carrying out researches on topics related to their areas of work viz. environmental audit, public debt, IT Audit, etc.
Output of such work by working groups is in the form of Standards/Guidelines and other products
Comptroller and Auditor General of India

3. Comptroller and Auditor General of India
Background
At present there is no research on cross-cutting issues (like audit of Millennium Development Goals, auditing development from gender perspective, auditing hosting of mega sporting events etc.)
It was decided in last KSC Steering Committee meeting that INTOSAI members will be contacted shortly to identify topics for such research
Comptroller and Auditor General of India

4. Comptroller and Auditor General of India
Latest developments
KSC Secretariat conducted a survey in December 2015 amongst all INTOSAI members to identify interest of members for carrying out research on topics of mutual interest and concern and selection of probable research projects
Received responses from 30 member SAIs
9 members not in favour of carrying out research projects
21 members supported this initiative and suggested 60 topics for research projects
Comptroller and Auditor General of India

5. Comptroller and Auditor General of India
Latest developments
Most preferred subjects :
- Big Data;
- Auditing SDGs; and
- Data Analytics
KSC in collaboration with IDI already undertaken a comprehensive capacity project on Auditing implementation of SDGs
Project on ‘Data Analytics’ included in WGITA Work Plan ( )
Comptroller and Auditor General of India

6. Comptroller and Auditor General of India
Latest developments
Finally, following five topics for carrying out research shortlisted for ranking purposes:
- Big Data
- Auditing emergency preparedness
- Gender mainstreaming audit
- Regulatory gap-filling; and
- Citizen participation in public audit
All INTOSAI members have been requested to rank shortlisted projects and to express interest to lead/participate in the research projects
Comptroller and Auditor General of India

7. Latest developments (Ranking results)#
Name of project
SAIs intended to participated in the project
SAIs intended to lead the project
Points earned 1
Big Data
Afghanistan, Austria, Bangladesh, Bhutan, Costa Rica, Denmark, Ecuador, ECA-Luxembourg, Estonia, Finland, Guatemala, India, Maldives, Myanmar, Philippines, Zambia
Ecuador
137 2
Auditing emergency preparedness
Austria, Bangladesh, Bhutan, Estonia, Guatemala, Iraq, Maldives, Myanmar, Nepal, Philippines, Suriname, Trinidad and Tobago
124 3
Auditing Gender mainstreaming
Afghanistan, Bangladesh, Bhutan, Ecuador, Guatemala, Maldives, Maynmar, Philippines, Uganda, Zambia 81 4
Regulatory gap-filling
Bangladesh, Bhutan, Guatemala, Guinea Bissau, Maldives, Myanmar, Philippines, Trinidad and Tobago
102 5
Citizen participation in public audit
Afghanistan, Bangladesh, Bhutan, Denmark, ECA-Luxembourg, Guatemala, India, Iraq, Maldives, Myanmar, Nepal, Philippines, Suriname, Uganda, Zambia
Guatemala
120
Comptroller and Auditor General of India

8. Proposal before KSC Steering Committee
Big Data not taken up as there is a proposal to form a separate Working Group under KSC on Big Data
Two research projects proposed to be taken up are:
Audit of Emergency Preparedness
Citizen participation in Public Audit
Comptroller and Auditor General of India

9. Proposal before KSC Steering Commitee
Citizen participation in Public Audit to be led by SAI Gautemala
Project leader to be identified for Auditing Emergency preparedness

10. Discussion questions
Nature of assistance to the project team (financial/hosting meetings/others)
Action Plan for the Project
should we plan to complete it by 2019 INCOSAI
should there be annual goals
Reporting mechanism to the KSC (should project lead be invited to the KSC meeting)

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