Report of Mr. C.G. Somiah, Comptroller
and Auditor General
of India and Chairman of the INTOSAI Standing Committee on
EDP Audit to the 38th Governing Board of the INTOSAI
(10 May 1993)
Mr. Chairman and Distinguished Members
I have the honour to present this report on the INTOSAI Standing Committee on EDP Audit.
The Committee initially consisting of eleven members was established in October 1992. Two more SAIs (Cuba, Russian Federation) have opted to join the Committee in response to a survey conducted subsequently by the General Secretariat. Working Groups, one each for the three main areas of operation of the Committee have been formed as follows:
| Group I |
(Auditing of EdP-based accounting systems and EDP support in Auditing) – Canada (Convener) |
| Group II | (Performance Auditing of the use of EDP Systems) – Sweden (Convener) |
| Group III | (Use of EDP in the SAIs own administration) – United Kingdom (Convener). |
Coordinated by the Indian SAI, the Conveners of the working groups are evolving the work plan in mutual consultation amongst them. We are grateful for the assurance of support of the General Secretariat in regard to the work of the Committee.
The work plan of all the three Groups have
been drafted. Group I will deal with 1) audit that express an opinion on the financial
statements, 2) audith that report on internal control systems and practices in an entity
and 3) IT Security. Group II will deal with 1) performance auditing of IT systems at
different stages of life cycle, 2) performance auditing of the external and societal
effects of the use of IT. Group II will deal with 1) personal computing, 2) office
management 3) data management,
4) business management and 5) office communications.
We are identifying the means and instruments, including specific training, that could be used for sharing information among members of INTOSAI. We propose to review the needs of SAIs and the support available, to assess priorities, and to take up specific projects. We have also kept in view the need for bringing out an EDP Audit directory to enable exchange of experience and bilateral as well as regional cooperation.
While consultation with the Committee and the working groups will be carried out mostly by means of correspondence as advised by the Secretary General, the Committee would have to probably meet once this year to agree on the plan and priorities so that we can start the work.
My Colleagues in the Committee and I, thank, the Chairman, Secretary General and members of the Governing Board for their guidance, encouragement and support.
ANNEXURE `A’
List of members of the INTOSAI Standing Committee on EDP Audit
ANNEXURE `B’
List of Members of Working Groups of INTOSAI Standing Committe on EDP Audit