Report of Mr. C.G. Somiah, Comptroller and Auditor General
of India and Chairman of the INTOSAI Standing Committee on
EDP Audit to the First Plenary Session of the XIV INCOSAI
(19 OCTOBER 1992)

Mr. Chairman and distinguished colleagues

I have the honour to present this report on the INTOSAI Standing Committee on EDP Audit.

The XIII INCOSAI held in Berlin during June 1989 approved the formation of a Standing Committee on EDP Audit, representative of INTOSAI, including SAIs with and without EDP knowledge. Pursuant to a decision taken in the 34th meeting of the Governing Board and a request from the General Secretariat, the Swedish National Audit Bureau had prepared a draft mandate of the committee, in consultation with the the Comptroller and Auditor General of United Kingdom. In their subsequent meeting, the Governing Board appointed the Comptroller and Auditor General of India to assume the function of the Chairman of the committee. Thereafter, on the advice of the Secretary General, the committee has been constituted with the following 11 other member SAIs:

  • Austria
  • Barbados
  • Canada
  • Ecuador
  • France
  • Japan
  • Kiribati
  • Kuwait
  • Sweden
  • United Kingdom
  • Zimbabwe
   

The terms of refernce of the committee, derived in consultation with the Secretary General and the Swedish Auditor General and as agreed to by the Committee, have been approved by the Governing Board in the 36th meeting held yesterday. I have pleasure in presenting the approved terms of reference to this august body. You will notice from the terms of reference that 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 exchange of experiences and encouraging bilateral and regional cooperation in all relevant areas including training.

The inaugural meeting of the committee was held on 17th Octorber 1992. The work plan for the standing committee was discussed and it has been decided to form three working groups, one each for the three areas of operation of the committee, namely

  1. Auditing of EDP-based accounting systems and EDP support in auditing,
  2. Performance auditing of the use of EDP systems, and
  3. The use of EDP in the SAI’s own administration

The working groups in the first instance will undertake a survey of the needs of the SAIs and of their facilities available in the field of Information Technology. The committee will, thereafter, finalise the work plan in accordance with its terms of reference and in the light of the outcome of the survey and of the technology symposium so thoughtfully synchronised with its formation.

My colleagues in the committee and I than you all and look forward to your cooperation and support to the committee. In conclusion, may I congratulate you, Mr. Bowsher, on your election as Chairman of the INTOSAI and I wish you a very fruitful and successful tenure.


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

 

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