Report to the 43rd Governing Board of the INTOSAI
Report of Mr. V.K. Shunglu, Comptroller and Auditor General of India and Chairman, INTOSAI Standing Committee on EDP Audit at the 43rd Meeting of the Governing Board of INTOSAI
Mr. Chairman , Distinguished Members,Ladies and Gentleman
- I now have the honour to present this report on the INTOSAI Standing Committee on EDP Audit. Let me begin by expressing our thanks for the excellent arrangements and the personal touch to the Uruguyan Court of Audit and to its President Mr.Ramirez.
- I am happy to inform the Governing Board that since my last report, SAI-Slovenia has joined the Committee, raising its membership to 18.
- .The 6th Meeting of the Committee was held at London on April 9 and 10 this year. At this meeting, it was decided to restructure the three existing working groups of the Committee into two. The composition of the reconstituted Working Groups, as well as their areas of work are indicated in Annexe 'A' to this report.
- At its meeting, the Committee finalised the IT Audit Training Courseware for INTOSAI, a logical follow-up of the IT Audit Curriculum produced by the Committee. This courseware, which is aimed at the Level 1 and Level 2 skills identified in the IT Audit Curriculum, has been prepared in a modular fashion, with separate leader's guides, slides and student notes for each module. Copies of the courseware are now ready for circulation to the Regional Working Groups of INTOSAI, the INTOSAI Secretariat and the INTOSAI Development Initiative. We are also circulating copies of the Course Overview to all INTOSAI members, who may contact their respective Regional Working Groups for further details.
- Since the last meeting of the Governing Board, two more issues of the INTOSAI IT Journal "intoIT" have been published. These cover a variety of topics including IT & IT audit training, control of information security, performance audit of IT systems, Internet and the SAI and auditing of IT outsourcing, besides the regular features on news around the world as well as a focus on a particular SAI. The Committee is please to note that "intoIT" is receiving contributions from a large number of SAIs, not just Committee members, and welcomes more contributions on IT and IT audit related experiences from member SAIs.
- The Committee has also brought out a Reference List of Materials on IT Performance Auditing, which provides an introduction to the field of IT performance auditing, based on information retrieved from public reference databases, as well as responses received from a survey of identified SAIs. The Committee is exploring the possible follow-up on this products and means of keeping this list uptodate.
- The Committee is working towards the preparation of the next edition of the INTOSAI EDP Directory. A fresh survey of IT and IT audit practices in INTOSAI members is underway, and copies of a survey questionnaire have been circulated to INTOSAI members in all the INTOSAI languages. The updated version of the Directory is expected to be finalised by mid-1998.
- The Committee continues research projects in areas of "Electronic Data Interchange (EDI) and the Paperless Audit", "Auditing in a Client-Server Environment" and "Performance Audit Methods for Analysing Effectiveness of Use of New Technologies by Auditees". The Committee is also researching the implications for SAIs of the "Year 2000 Problem" and is also exploring how best the Internet could be used as a means of disseminating information about the Committee's activities and products.
- My colleagues in the Committee and I thank the Chairman, Secretary General and members of the Governing Board for their guidance, encouragement and support to the Committee.
List of Members of Working Groups of INTOSAI Standing Committe on EDP Audit (no link available)