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Introduction to the INTOSAI IT Audit Committee*

Contents:

Introduction to the Committee

The Committee's aims

The Committee's Terms of Reference

* As of 2008, the Committee has a new name: INTOSAI Working Group on IT Audit

Introduction to the Committee

SAIs' increasing awareness of the importance of developing the knowledge and skills that enable the effective audit and use of EDP found expression during the XIII INCOSAI (held in Berlin in 1989) when it was decided to form a Standing Committee on EDP Audit. 

At its 34th meeting, the Governing Board appointed the Comptroller and Auditor General of India Chairman of the Committee.

The Committee's terms of reference were approved by the Governing Board at its 36th meeting at Washington in October 1992. They envisaged that the Committee would support SAIs in developing their knowledge and skills in the use and audit of EDP by providing information and facilities to enable experiences to be exchanged, and bilateral and regional cooperation to be encouraged.

The Committee's aims include :-

  1. Supporting and promoting the development and transfer of knowledge
  2. Publishing an EDP Audit Directory on the basis of members’ contributions
  3. Promoting discussion, development and dissemination of standards and guidelines among the members, and encouraging bilateral and regional cooperation and exchange of experiences
  4. Promoting local and regional training activities for auditors and audit directors
  5. Assisting individual SAIs to locate expertise within the member countries for bilateral exchange.

The terms of reference of the Committee also envisage that, with the Governing Board's approval, it will periodically publish statements and other material that relate to its area of operation for the benefit of SAIs.

 

I. Introduction

The XIII INCOSAI (Berlin,1989) approved the formation of a representative standing Committee on EDP Audit, its members to include SAIs with and without EDP knowledge. Pursuant to a decision taken in the 34th meeting of the INTOSAI Governing Board, and a request of the General Secretariat, the Swedish National Audit Bureau had prepared a draft mandate of the Committee in consultation with the Comptroller and Auditor General of the UK. The Governing Board subsequently appointed the Comptroller and Auditor General of India Chairman of the committee. The Committee then consisted of 11 SAIs representing the following member states:

  1. Austria
  2. Barbados
  3. Canada
  4. Ecuador
  5. France
  6. Japan
  7. Kiribati
  8. Kuwait
  9. Sweden
  10. United Kingdom
  11. Zimbabwe

See current membership list.

II. Objectives

The Committee will support SAIs in developing their knowledge and skills in the use and audit of information technology by providing information and facilities for exchanging experiences, and encouraging bilateral and regional cooperation.


III. Areas of Operation

The main areas of operation of the committee shall be:

  1. Auditing EDP-based accounting systems and EDP support in auditing.
    This will cover audit strategy and organisation, audit methods and standards including EDP security issues, and EDP support in auditing.
  2. Performance audit of the use of EDP systems.
    This will cover the examination of the use and management of information technology systems at different stages of their life cycles, and external/societal effects of the use of computers including the quality of service.
  3. The use of EDP in an SAI’s own administration.
    This will cover the use of EDP as an instrument for planning, managing and controlling auditing activities.

IV. Functional Guidelines

In its operation the Committee’s aim shall be:

  1. To support and promote the development and transfer of knowledge.
  2. To publish an EDP Audit Directory on the basis of members’ contributions.
  3. To promote discussions, development and dissemination of standards and guidelines among the members, and to encourage bilateral and regional cooperation and exchange of experience.
  4. To promote local and regional training activities for auditors and audit directors.
  5. To assist individual SAIs to locate expertise within the member countries for bilateral exchange.

V. Reporting

With the Governing Board's approval, the Committee shall periodically publish statements and other material relating to its areas of operation for the benefit of SAIs. The Committee may form subcommittees/study groups and engage consultants as necessary to deal with any specific area of its activities.

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