From the desk of ASOSAI Chair

Comptroller and Auditor General of India ASOSAI Chairman

Dear Members of the ASOSAI Community,

It is both an honor and a privilege to address you for the first time as the Chair of ASOSAI, following my assumption of office as the Comptroller and Auditor General of India in November 2024. I welcome this opportunity to connect with all of you.

This issue of the ASOSAI journal focuses on the use of AI and ML in auditing. These technologies have the potential to revolutionize the way audits are conducted—enabling us to process vast quantities of data efficiently, detect anomalies, and extract insights that may otherwise be overlooked. AI and ML can also automate repetitive tasks, allowing our auditors to focus their efforts on higher-level analysis and decision-making, ultimately improving the quality and impact of our audits.

At SAI India, we have already begun incorporating AI and ML into our auditing processes through our Centre for Data Management & Analytics (CDMA). We have applied these technologies to detect ineligible beneficiaries in government schemes, identify collusion in government procurement systems and spot circular trading transactions in taxation. These experiences have demonstrated the immense value AI and ML can bring to public auditing.

One area that will be critical in the future is the auditing of AI and ML systems themselves. As AI and ML technologies become increasingly integrated into decision-making processes across institutions, it is essential that we, as auditors, are equipped to evaluate and audit the algorithms and applications that underpin these systems.

I invite all member SAIs to actively engage with ASOSAI’s initiatives focused on AI and ML, share your own experiences, and collaborate in developing solutions to common challenges. Through knowledge-sharing and collaboration, we can collectively build a robust ecosystem that enhances the value of public sector auditing and ensures its continued relevance in a rapidly evolving technological landscape.

With my best wishes,

Shri K Sanjay Murthy

Comptroller & Auditor General of India and Chairman, ASOSAI