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XVI ASOSAI Assembly: Advancing Governance, Transparency, and Sustainable Development through Collaborative Auditing in Asia by SAI India

Introduction

The Asian Organization of Supreme Audit Institutions (ASOSAI) plays a crucial role in promoting sound public financial management and accountability within the Asian region through the advancement of Supreme Audit Institutions (SAIs). The XVI ASOSAI Assembly, hosted in New Delhi, India, provided a significant platform for member SAIs to convene, share knowledge, and strategically align their efforts in the face of evolving regional and global challenges. This Assembly underscored ASOSAI’s dedication to fostering collaborative auditing approaches that contribute to improved governance, enhanced transparency, and the achievement of sustainable development goals across Asia. This article provides an overview of the key events and substantive outcomes of the XVI Assembly, reflecting its importance to the ASOSAI community.

The XVI ASOSAI Assembly, held from 21st September to 27th September 2024, included key events such as the Opening Ceremony, two Plenary Sessions, and the 9th ASOSAI Symposium.

The meetings started from 21st September with working-level meetings followed by the 60th Governing Board meeting on 23rd September 2024.

Board Members Stand for a Group Photo of the 60th Governing Board Meeting

Opening Ceremony: Setting the Stage for Collaborative Action

The Opening Ceremony of XVI ASOSAI Assembly, graced by the Hon’ble President of India as the Chief Guest

The Assembly commenced with an inspiring Opening Ceremony on September 24th, 2024, graced by the presence of Her Excellency the Hon’ble President of India, Smt. Droupadi Murmu as the Chief Guest. In her address to the Assembly, the President underscored the vital role SAIs play in national governance. The Comptroller and Auditor General (CAG) of India, as host and incoming ASOSAI Chair, delivered a welcome address that emphasised the imperative of strengthened collaboration among member SAIs to effectively address emerging regional challenges. The ceremony also featured an address by H.E. General Chanathap Indamra, Chairman of ASOSAI. The Opening Ceremony effectively set a collaborative and forward-looking tone for the Assembly, highlighting the shared commitment to advancing public audit within the ASOSAI region. The ceremony was attended by distinguished delegates from the International Organization of Supreme Audit Institutions (INTOSAI), INTOSAI Development Initiative (IDI) and member SAIs.

XVI ASOSAI Assembly: Strategic Deliberations and Key Decisions

The XVI ASOSAI Assembly featured two pivotal Plenary Sessions dedicated to strategic discussions and decision-making. The First Plenary convened directly after the Opening Ceremony, focused on core organisational and operational matters, reviewing past activities and setting the framework for future work. The Second Plenary, held towards the Assembly's conclusion, built upon these foundations, focusing on governance matters and outlining the future direction for ASOSAI. These Plenary Sessions were strategically vital to the Assembly, advancing ASOSAI’s agenda and reinforcing its continued effectiveness in the region. Key agenda items discussed and decisions made across these sessions included:

  • Financial Stewardship and Budget Approval: Member SAIs meticulously reviewed and approved the ASOSAI financial statements for FYs 2021-2023 and the budget for FYs 2024-2027, ensuring responsible financial governance for the organisation's upcoming triennium.
  • Strategic Plan and Capacity Development Initiatives: Progress reports on the ASOSAI Strategic Plan and Capacity Development activities were presented, with valuable contributions from the IDI. These discussions reaffirmed ASOSAI’s commitment to enhancing the professional capabilities of its member SAIs through targeted and collaborative capacity building programmes.
  • Research and Declarations – Guiding Audit Practice: The Assembly received reports on the outcomes of the Bangkok Declaration and the 13th ASOSAI Research Project. These initiatives exemplify ASOSAI’s dedication to evidence-based practices and the development of guiding principles that inform and strengthen audit methodologies across the region.
  • Working Group Updates and Expansion: Reports from existing ASOSAI Working Groups, focusing on crucial areas such as Environmental Audit, Sustainable Development Goals, and Crisis Management Audit, showcased ongoing collaborative work and knowledge sharing. Notably, the Assembly approved the establishment of new Working Groups on State-Owned Enterprises, IT Audit and Data Analytics, and Regional and Municipal Audit, demonstrating ASOSAI’s proactive approach to addressing contemporary challenges and evolving audit landscapes.
  • Regulatory Framework Enhancements: The review and approval of amendments to ASOSAI regulations, based on the report of the Task Force for ASOSAI Regulations, ensured the organisation's operational framework remains robust, relevant, and aligned with best practices.
  • Leadership Transition and Continuity: The session included self-nominations for the Governing Board and Audit Committee, along with video messages from the INTOSAI CBC and EUROSAI Chairs, reinforcing the interconnectedness of the global audit community. The formal handover of the ASOSAI Chairmanship from SAI Thailand to SAI India for the term 2024-2027 marked a significant transition, entrusting SAI India with the leadership responsibilities for the coming triennium.

The CAG of India as the new Chair of ASOSAI with the Organisation Flag

Election of Governing Board and Audit Committee Members: The Assembly elected new members to the Governing Board and the Audit Committee for the 2024-2027 term. SAIs of Azerbaijan, Kazakhstan, Republic of Korea, Malaysia, Pakistan, Philippines, and the UAE were elected to the Governing Board.

9th ASOSAI Symposium: Addressing Inclusion and Gender Equity in Digital Public Infrastructure

Dignitaries at the Ninth ASOSAI Symposium

The 9th ASOSAI Symposium, held on September 25th, 2024, focused on the highly relevant theme of "Digital Public Infrastructure and Gender Divide – Issues of Inclusion and Accessibility." Inaugurated by the CAG of India, the symposium featured a keynote address by Ambassador Lakshmi M. Puri (retired), a distinguished diplomat & expert who eloquently articulated the critical linkages between digital infrastructure development and gender equality. Presentations from SAIs of Indonesia, Israel, Malaysia, Oman, and Thailand provided diverse national perspectives on the challenges and opportunities related to ensuring inclusive digital access and mitigating the gender digital divide. The Symposium served as an important platform for SAIs to consider their role in auditing digital infrastructure projects from an inclusion and equity lens, promoting digital accessibility for all genders.

Conclusion

The XVI ASOSAI Assembly in New Delhi successfully convened member SAIs and stakeholders to engage in productive dialogue, strategic decision-making, and collaborative planning. The Assembly’s focus on governance, transparency, sustainable development, digital inclusion, and gender equity reflects the evolving priorities and challenges facing the Asian region. The adoption of the New Delhi Declaration and the transition of ASOSAI Chairmanship to SAI India mark significant milestones, setting a robust foundation for ASOSAI’s continued contributions to enhancing public sector auditing and fostering regional progress under the leadership of SAI India for the term 2024-2027. The Assembly concluded with a formal lunch, celebrating a week of successful deliberations and reaffirming the strong spirit of cooperation and shared purpose within the ASOSAI community.

16th ASOSAI Assembly Concludes in New Delhi, SAI India Assumes Chairmanship

Global Audit Leaders Discuss Governance, Transparency, and Digital Inclusion

16th ASOSAI Assembly, 9th Symposium, 60th & 61st Governing Board Meetings and other working level meetings held in New Delhi from 21-27 September 2024.

The 16th ASOSAI Assembly, hosted by the Supreme Audit Institution (SAI) India, took place in New Delhi from September 21-27, 2024. The event brought together senior officials, audit professionals, and experts from member SAIs and observer organizations to discuss governance, transparency, and sustainable development. The Opening Ceremony, was inaugurated by the Hon’ble President of India, alongside the Comptroller and Auditor General (CAG) of India, INTOSAI representatives, and distinguished delegates. SAI India assumed the Chairmanship of ASOSAI for 2024-2027 from SAI Thailand. Key discussions during the Plenary Sessions covered ASOSAI’s financials, strategic plan, governance regulations, and new initiatives in environmental and IT audits. The Assembly also saw the adoption of the New Delhi Declaration, outlining ASOSAI’s future commitments. The 9th ASOSAI Symposium on September 25 focused on “Digital Public Infrastructure and Gender Divide”, with keynote speaker Ambassador Lakshmi M Puri (Retd.) emphasizing digital inclusion and gender equity. The Governing Board Meetings on September 23 and 27 addressed organizational matters, with elections for the new Governing Board and Audit Committee. The Assembly concluded with closing remarks from the ASOSAI Chair, marking the start of SAI India’s leadership tenure.

NAO Bahrain signs MoU with CAG of India

CAG of India Sh. G C Murmu at the MoU Signing with Auditor General of the NAO, Bahrain H.E. Shaikh Ahmed bin Mohamed Al Khalifa

The National Audit Office (NAO) of the Kingdom of Bahrain and the Office of the Comptroller and Auditor General (CAG) of the Republic of India signed a Memorandum of Understanding (MoU) on 27th August 2024 to enhance cooperation, strengthen audit activities, exchange expertise and technical knowledge, and develop the professional skills of their staff.

The MoU also aims to coordinate efforts regarding meetings with regional and international Supreme Audit Institutions (SAIs) and facilitate the provision of training opportunities for NAO staff in programs conducted by the training institutions of the CAG.

The MoU was signed by H.E. Shaikh Ahmed bin Mohamed Al Khalifa, Auditor General of the NAO, and Shri Girish Chandra Murmu, Comptroller and Auditor General of the Republic of India, who was visiting the Kingdom of Bahrain with his delegation.

NAO Bahrain chairs team to reformulate INTOSAI Standards terminology

Virtual Meeting chaired by NAO Bharain on the reformulation and translation of INTOSAI standards terminology

At its 24th meeting in June 2024 on INTOSAI’s strategic development plan for the years 2023-2028 and the reformulation of INTOSAI’s professional auditing standards, the Steering Committee of INTOSAI’s Professional Standards Committee (PSC) selected the National Audit Office (NAO) of the Kingdom of Bahrain to chair the team for the draft initiative to reformulate the terminology used in writing professional auditing standards issued by the organisation.

The NAO Bahrain was also selected to be a member of the team responsible for a feasibility study on the reclassification of INTOSAI founding standards, such as the Lima Declaration and the Mexico Declaration.

Since then, the NAO Bahrain chaired the first team meeting on the reformulation and translation of INTOSAI standards terminology which was attended by representatives from Bahrain, Sweden, Norway, Australia, France, Poland, South Africa and Morocco in addition to representatives from the PSC and the Forum for INTOSAI Professional Pronouncements (FIPP). The team consist of members from 16 countries.

Appointment of H.E. Counsellor Mohamed El-Faisal Youssef as the President of the Accountability State Authority of Egypt

On August 7, 2024, H.E. Counsellor Mohamed El-Faisal Youssef assumed the position of the President of the Accountability State Authority of Egypt, upon the President of the Republic Decree no. 321 of the year 2024.

H.E.'s appointment was the culmination of his extensive experience in both fields of Audit and Judiciary.

H.E. Counsellor Mohamed El-Faisal Youssef has been appointed as the ASA Vice-President upon the President of the Republic Decree no. 139 of 2021, during which H.E. played a significant role in strengthening the ASA's mission to uphold transparency and accountability, besides boosting the ASA's cooperation with the SAIs all around the globe under the INTOSAI umbrella.

Furthermore, His Excellency has a considerable amount of expertise from his distinguished judicial career, he was appointed as a consultant, then a Deputy President of the Courts of Appeal during the period 2010 to 2015, President of the Cairo Appellate Court during the period 2015 – 2020, and Assistant Minister of Justice in 2020, in addition to other prestigious positions assumed along in H.E's judicial career.

This appointment is consistent with the preparedness of the ASA to host the XXV INCOSAI, at which ASA under the leadership of His Excellency will assume the presidency of the INTOSAI in 2025.

The upcoming XXV INCOSAI under H.E.'s leadership is expected to enhance cooperation between INTOSAI community members and share SAIs' knowledge and expertise, in addition to promoting integrity, transparency and accountability.

- Under the chairmanship of H.E. Counsellor/ Mohamed El-Faisal Youssef, President of the Accountability State Authority of Egypt (ASA) and Chair of the INTOSAI Working Group on Fight Against Corruption and Money Laundering, the WG held its 17th Annual Meeting in Abu Dhabi-United Arab Emirates, during the period from 3-5 of September, 2024, with the attendance of elite group of officials and experts in the field of fight against corruption and money laundering. During the meeting, H.E has emphasized the importance of tapping social networks and awareness campaigns in building a robust anti-corruption front as well as enhancing societies’ capacities to address this phenomenon, in order to reach an integrated vision to combat corruption through community efforts, with a particular emphasis on the role of civil society and social networks in spreading awareness and combating corruption.

- The Accountability State Authority of Egypt has participated in the 4th BRICS SAIs Heads Meeting, which was held on 30th and 31st of July, 2024 in the Bashkortostan Republic of the Federal Republic of Russia. The ASA's delegation was headed by H.E. Counsellor/ Hesham Badawy; the former ASA's President, and H.E. Counsellor/ Mohamed El-Faisal Youssef, the ASA's incumbent president. The meeting adopted Sustainable development audit as its main theme. During ASA participation in the meeting, the ASA has emphasized the need to coordinate efforts to ensure that sustainable development indicators do not decline in the light of economic pressures and the hikes in inflation rates created by successive international crises over the last five years to ensure a balanced approach towards achieving development goals with their economic, social and environmental dimensions. ASA has also praised the enormous economic strength of the BRICS countries and their respective SAIs could maximize the opportunity to achieve good planning, constructive and achievable joint work plans capable of addressing the effects of international emergency crises with thereof negative impact on development pathways.

Group photo of participants at the 78th Meeting of the INTOSAI Governing Board

- Under the theme of cooperation, communication and foresight, the Accountability State Authority of the Arab Republic of Egypt has hosted the 78th INTOSAI Governing Board in Cairo, Egypt, on 28th of October, 2024, with the participation of 107 representatives from 28 Supreme Audit Institutions (SAIs) members of the INTOSAI Governing Board and the attendance of elite group of international experts and specialists in the field of accounting and Auditing.

On the sidelines of the INTOSAI Governing Board Meeting, the President of the ASA met with the presidents of the Supreme Audit Institutions that had previously hosted INCOSAI to draw inspiration for best practices and to identify the challenges encountered, namely the Supreme Audit Institutions of Brazil, South Africa, United Arab Emirates, Russian Federation , the meeting was attended by Deputy Secretary General of ARABOSAI and the president of the General Court of Audit of Saudi Arabia.

The Supervisory Committee of Emerging Issues also held a meeting of its members on the sidelines of the INTOSAI Governing Board Meeting to discuss future trends in oversight work as incorporated in the Global Trends Report resulting from the work of the Committee's group of experts, which was adopted during the Governing Board Meeting.

Within the framework of the Accountability State Authority’s assumption of external audit assignments and the membership of the financial audit bodies of several regional organizations and also international organizations affiliated with the United Nations, the Accountability State Authority (ASA) performed the following audit tasks during 2024:

  • The external audit of the United Nations Tourism Organization (UN Tourism) at its headquarters in Spain for the fiscal year 2023.
  • The audit of the accounts of the African Union for the fiscal year 2023, as well as the performance of several special audits.
  • The audit of the accounts of the United Nations Industrial Development Organization (UNIDO), at its headquarters in Austria, for the fiscal year 2023.
  • Auditing the accounts of the fiscal year 2023 for the Arab Center for the Studies of Arid Zones and Dryland (ACSAD) - one of the specialized Arab organizations emanating from the League of Arab States and headquartered in the Syrian Arab Republic.
  • Audit of the fiscal year 2023 of the Arab Industrial Development, Standardization and Mining Organization, one of the specialized Arab organizations of the League of Arab States and headquartered in Rabat, Kingdom of Morocco.
  • Participating in the audit of the fiscal year 2023 of the Secretariat-General, the accounts of special funds and specialized ministerial councils during the meeting of the Supreme oversight Authority of the League of Arab States, headquartered in Cairo.
  • Participation of the ASA in the meeting of the Financial Audit Committee of the Arab Organization of Supreme Audit Institutions (ARABOSAI) held in Tunisia with the auditing aim of the Organization's accounts for the year 2023.

Opportunities and Challenges of Artificial Intelligence for Supreme Audit Institutions: Reflections from the EUROSAI IT Working Group

In September 2024, the EUROSAI IT Working Group convened its 17th meeting in Oslo, hosted by the Office of the Auditor General of Norway as well as online, focusing on the theme “Intelligent Auditor in an Artificially Intelligent State?” This event brought together approximately 250 representatives from almost 60 Supreme Audit Institutions across the world to explore the implications of artificial intelligence (AI) on public sector audits. Aside from numerous presentations by experts and SAIs on the audit of AI as well as its use by the audit offices, central to the discussions was a panel session titled “Intelligent Use of AI in Government – What Does It Take?” This session delved into the opportunities and challenges AI presents to SAIs as they adapt to the growing integration of AI in public sector operations.

17th EUROSAI IT Working Group Meeting

AI holds transformative potential for public sector audits, promising significant enhancements in efficiency, accuracy, and scope. The technology enables automation of repetitive tasks such as data collection and basic analysis, allowing auditors to focus on complex and strategic issues. For example, AI-driven tools can process vast datasets within minutes, uncovering patterns and anomalies that may elude conventional methods. This capability is particularly relevant in financial auditing, where AI is shaping accounting standards and practices. Beyond efficiency, AI can enable real-time auditing by analysing live data streams, thereby proactively identifying irregularities and reducing the time lag between risk detection and resolution. Furthermore, AI’s ability to delve into nuanced operational details and identify potential fraud or inefficiencies presents a significant leap forward for auditors.

A compelling illustration of AI’s potential was shared during the meeting. In Norway, an AI initiative aimed at supporting caregivers of severely ill children aggregates data from multiple public services into a user-friendly format, easing the burden on caregivers navigating complex systems. Such examples demonstrate how AI can enhance coordination across government sectors and improve public service delivery. These advances underscore AI’s potential to revolutionize SAI operations and the broader public sector.

However, integrating AI into public sector audits is not without challenges. Ethical considerations and regulatory compliance are critical concerns. The deployment of AI necessitates careful attention to bias in algorithms and adherence to data protection laws such as the European Union’s AI Act and General Data Protection Regulation (GDPR). These frameworks, while essential for fostering trust, introduce complexities that SAIs must navigate. Another significant challenge is the lack of technical expertise within public sector entities. Addressing this skills gap requires targeted training programs and fostering collaboration between technical experts and audit professionals. Additionally, SAIs face cultural resistance to change, which can hinder innovation. Building an open organizational culture is essential to overcoming this hurdle.

Infrastructure and inter-agency coordination also pose barriers to AI adoption. Effective AI deployment relies on robust infrastructure and mechanisms for data sharing, which often require entirely new organizational structures and funding models. Moreover, assessing the tangible benefits of AI in its early stages is inherently challenging. Starting with smaller-scale projects can minimize risks and costs while providing valuable insights into AI’s potential before scaling up to larger initiatives.

To navigate these complexities and harness AI’s full potential, SAIs must adopt a forward-thinking and strategic approach. Collaboration is key. Cross-border cooperation, as demonstrated by the European Artificial Intelligence Board, facilitates knowledge sharing and helps SAIs address regulatory challenges. Engaging with adaptable legalbureaucratic hurdles.

A particularly critical area for SAIs is the auditing of ongoing government processes that leverage AI. Frameworks like "Auditing Machine Learning Algorithms," developed collaboratively by the Supreme Audit Institutions of Finland, Germany, the Netherlands, Norway, and the UK, offer a structured approach to evaluate the transparency, fairness, and accountability of AI implementations. These frameworks enable SAIs to assess whether machine learning systems are being deployed responsibly and whether they adhere to ethical and legal standards. By auditing the design, training, and deployment of AI algorithms, SAIs can ensure that governments are effectively managing risks and delivering public services efficiently.Skill development is another critical area. While technical expertise will remain essential, SAIs should also cultivate “connectors”— individuals who bridge the gap between technical teams and operational staff. Creating a learning culture that promotes curiosity and experimentation can inspire innovation and drive the adoption of AI. Additionally, SAIs must engage with AI developers to ensure that solutions are tailored to local needs. Questions such as “How was the model trained?” and “Can local data be incorporated?” can help verify the suitability of AI tools for specific contexts.

An intriguing insight from the panel discussion was the idea that SAIs could audit not only the use of AI but also its non-use in the public sector. By identifying missed opportunities where AI could enhance efficiency or effectiveness, SAIs can encourage governments to leverage AI responsibly and proactively. This approach positions SAIs as key players in ensuring that AI adoption is aligned with public interest.

AI represents a watershed moment for SAIs, offering unprecedented opportunities to enhance audit efficiency, scope, and impact. Yet, these benefits come with significant challenges that require careful navigation of ethical, regulatory, and operational complexities. By fostering collaboration, building technical and organizational capacities, and adopting a proactive approach to AI oversight, SAIs can ensure that the public sector leverages AI responsibly and effectively.

The discussions at the EUROSAI IT Working Group meeting underscored that integrating AI into auditing is as much about embracing innovation as it is about safeguarding accountability and transparency. For SAIs across the globe, this dual mission remains the cornerstone of their evolving role in an increasingly digital and data-driven public sector.

The EUROSAI ITWG aims to support the SAIs’ capacity to audit AI use by their respective governments by developing an e-learning course on the topic in 2025. It is recommended to participate in the ITWG training programme “Introduction to public sector IT audit”, an introductory course for non-IT auditors, prior to that.

Instructors’ Design Meeting for the ASOSAI Capacity Development Program 2024-2025 on “Dealing with Fraud and Corruption in Auditing” (Tokyo, Japan, May 2024)

The Instructors’ Design Meeting for the ASOSAI Capacity Development Program 2024-2025 on “Dealing with Fraud and Corruption in Auditing” was held from May 20 to 31, 2024 in Tokyo, Japan with the administrative support of the Board of Audit of Japan.

The program Manager from SAI Türkiye, six Resource Persons from SAIs of Bhutan, Indonesia, Malaysia, Maldives, Nepal, and the Philippines, a Subject Matter Expert from SAI Thailand and a Learning Management System Administrator from SAI Philippines attended the meeting to design the program and develop materials for an eLearning course.

The eight-week eLearning course started in October 2024 with 56 participants from 21 SAIs. Subsequently, participants who successfully complete the eLearning course will be invited to either of two Sub-regional Audit Planning Meetings in early 2025 for around five days, to be held in the Maldives and Thailand, with administrative support by SAIs of the Maldives and Thailand, respectively. A team leader of each participating SAI team will also be invited to an Audit Review Meeting in later 2025 for around five days.

Seminar for Knowledge Sharing

ASOSAI Seminar on “Dealing with Fraud and Corruption in Auditing” (Manila, the Philippines, October 2024)

The ASOSAI Knowledge Sharing Seminar on “Dealing with Fraud and Corruption in Auditing” was held in Manila, the Philippines from October 21 to 25, 2024. 23 participants from 23 SAIs attended the Seminar with facilitation and technical guidance provided by Subject Matter Experts (SMEs) from SAI Philippines, SAI China and IDI. A representative of the Capacity Development Administrator of ASOSAI (SAI Japan) managed the event.

The purpose of the Seminar was to share experience (challenges and good practices) and knowledge on “Dealing with Fraud and Corruption in Auditing” among participants. During the Seminar, participants were divided into sub-groups to have discussions based on their country reports on the above theme, followed by presentation sessions. At the end of the seminar, participants presented their action plans to address their challenges, and the Seminar was successfully concluded on October 25, 2024. The detailed seminar report by SMEs will be uploaded to the ASOSAI website.