Activities in Member SAIs

Activities by SAI Azerbaijan

The 15th year history of the Chamber of Accounts of the Republic of Azerbaijan

The ceremonial anniversary event held on 15th December 2016 was dedicated to the 15th activity of the Chamber of Accounts of the Republic of Azerbaijan. This important event was participated by the representatives of Milli Majlis (Parliament) of the Republic of Azerbaijan, the former chairmen of the Chamber of Accounts, as well as the delegation of the Turkish Court of Accounts and the representatives of international organizations in Azerbaijan and the jubilee congratulations expressing the heartfelt wishes of other Supreme Audit Institutions to the Chamber.

Also, at the event, the colleagues of the Chamber of Accounts were presented with the orders and medals awarded with the Order of the President of the Republic of Azerbaijan. The state civil servant ranks cards were also presented. The achievements of the staff working for a long-term period in the Chamber were also noted.

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The Chamber of Accounts of the Republic of Azerbaijan as the Supreme Audit Institution is the only executer of external state audit function in public finance management in the country, and was established by Milli Majlis of the Republic of Azerbaijan and commenced its activity in 2001.

The Chamber of Accounts was established based on the appropriate Article of the Constitution of the Republic of Azerbaijan and within the legislative framework providing its activity, which include the Law of the Republic of Azerbaijan on the Chamber of Accounts, the internal regulation of the Chamber of Accounts, the separate normative documents of state budget legislation, etc. Alongside, the Chamber of Accounts having close cooperation with other SAIs guides the principles of international declarations and runs the lasting works for the development of relevant national legislation in this direction.

The legislative framework of the Chamber was strengthened and its powers were expanded following amendments and changes to the Law “On the Chamber of Accounts”. In addition, the Chamber was given powers to issue notifications to the relevant government authorities, heads of organizations conducting financial control activities and heads of other relevant departments and entities on eliminating flaws discovered in financial control activities, paying for the damage inflicted on the government and bringing to account those who are responsible for breaking the law, and if not executed unreasonably with the decision of the Chairman the representations shall be submitted on ceasing operations except the defended expenditure items considered in the legislation on treasury and bank accounts of those public authorities, entities and organizations.

The Chamber of Accounts builds its activity on the principles of legality, transparency, accountability, collegiality, independence, objectivity and fairness. Long term capacity building of the Chamber of accounts is one of its strategic tasks and for this purpose the Strategic Development Plan was drafted.



The Strategic Development Plan of the Chamber of Accounts for 2015-2017 covers the main factors indicated in “Azerbaijan – 2020: The vision of the future” Development Conception and UN Resolutions 66/209 and 69/228 and which will affect the activity of the Chamber of Accounts of the Republic of Azerbaijan.

The last international project held by the Chamber of Accounts focused its main attention on the introduction of Performance auditing, upgrading financial auditing, strengthening legislative and standards framework, implementation of human resources and training.

Besides this, the Chamber of Accounts prepared performance audit manual, performance audit methods guidance, Performance audit strategy for 2015-2016, Pilot audit reports on performance audits, financial audit manual, Financial audit strategy for 2015-2017, Information technology audit strategy for 2015-2017, report on cost benefit analysis on implementation of computer assisted audit techniques and translated 49 standards (ISSAIs) to Azerbaijani language.

Activities by SAI India

CAG of India met the UN secretary General Mr. Antonio Guterres at UN HQs, 26 January 2017

Shri Shashi Kant Sharma, Comptroller and Auditor General of India, in his capacity as Chair of United Nations Board of Auditors, met the new UN Secretary General Mr. Antonio Guterres on 26th January 2017 in the UN Headquarters at New York. During the meeting, CAG assured the Secretary General of continued support of Board of Auditors’ in maintaining and enhancing transparency and accountability in the UN.

Secretary-General António Guterres meets with Shashi Sharma, Chairman of the UN Board of Auditors

C&AG briefed the Secretary General on the major audit focus areas identified for the current year and few important issues that emanated from previous audit reports of the Board of Auditors. Shri Shashi Kant Sharma informed Mr. Guterres that the Board of Auditors will focus on implementation of Sustainable Development Goals (SDGs) in various UN organizations as a cross-cutting theme. Mr. Guterres appreciated the work done by the Board in enhancing accountability and transparency in the UN and also assured his fullest cooperation to the Board of Auditors. During his visit, Shri Sharma also met Ms. Inga Rhonda King, Chair of Administrative and Budgetary Committee of General Assembly (popularly known as fifth committee) and Mr. Carlos G. Ruiz Massieu, Chair of Advisory Committee on Administrative and Budgetary Questions. These two committees are important oversight bodies of UN system which deliberate on the work of Board of Auditors and recommend action to the General Assembly.

Visit of Chairperson of Philippines Commission on Audit, 30-31 March 2017


A delegation headed by Mr. Michael G. Aguinaldo, Chairperson of Philippines Commission on Audit visited India from 30 March to 31 March 2017. During the visit Chairperson met the C&AG of India at Headquarters office and also visited our international training centers, International Center for Information Systems and Audit (iCISA) at NOIDA and International Center for Environment Audit and Sustainable Development (iCED) at Jaipur. The purpose of the visit was to learn from SAI India’s experience on the establishment and management of training centers.

XXIII Commonwealth Auditors General Conference, New Delhi, 21 – 23 March 2017

The XXIII Conference of Commonwealth Auditors General was hosted by Comptroller and Auditor General of India in New Delhi from 21 to 23 March 2017.  The three day Conference was attended by 74 delegates from 36 countries including 25 heads of SAIs. The Conference held discussions under the main theme “Fostering Partnerships for Capacity Development in Public Audit”, in the context of the two sub-themes, namely, “Leveraging technology in public audit” and “Environment audit: A Commonwealth perspective”.

The sub-theme discussions were chaired by Prof. Mussa Juma Assad, Controller & Auditor General of Tanzania and Mr. Michael Ferguson, Auditor General of Canada respectively. Keynote addresses on the two sub-themes were delivered by SAI South Africa and SAI Australia respectively. SAIs of Cayman Islands, Kenya, Malaysia, Pakistan and United Kingdom presented country paper on their experiences in use of Information technology in audits whereas SAIs of Bangladesh, Cameroon, Malaysia, Pakistan and Zambia shared their experiences in environment audit.  SAI India made video presentations on the Data analytics in SAI India and SAI India’s perspective on Environment Audit.

Given that most of the Commonwealth countries follow similar governance structures and share a common working language, the discussions on the two sub-themes reinforced the need for building partnerships among Commonwealth Supreme Audit Institutions for collective benefit.

The Conference observed that most Commonwealth countries have developed basic capacities to undertake audits of information systems. The Conference recognised the opportunity for the Commonwealth Supreme Audit Institutions to share experiences and expertise in all aspects of auditing technology in general, and in the application of data analytics in performance and attest audits in particular.

The Conference noted that all Commonwealth countries were environmentally vulnerable. Since the preparedness of some of these countries to address and mitigate these effects were low, it was noted that the Supreme Audit Institutions in these countries should focus their attention to highlight the risks of ineffective approaches to mitigation to their respective Governments.

Conference also recognised that the adoption of Sustainable Development Goals by the United Nations required mainstreaming of environmental issues in all types of audit. The main concern noted in the audit of environmental matters was the difficulty in evaluating impact of long term Governmental interventions and programmes particularly where there was lack of performance measures. Lack of experienced and trained staff was perceived as another challenge which many Supreme Audit Institutions were faced with.

The Conference also observed that there was appetite within the Commonwealth SAI community for cooperative audits. The Conference recognised the value of cooperative audits, especially between SAIs of contiguous countries, in areas which were of high concern for that region. The Conference encouraged the Commonwealth SAIs to equip their staff with the knowledge and skills required for carrying out effective environment audits.


Considering the important role played by the Commonwealth Auditors General Group in fostering partnerships among Commonwealth SAIs, the Conference agreed that it would be beneficial to:

a. Establish a mechanism to communicate the outcomes of the Commonwealth Auditors General Conferences to INTOSAI and regional organizations, especially the relevant working groups on IT, Big Data and Environmental audit.

b. Continue working with the Commonwealth Secretariat to foster cooperation with key Commonwealth organisations which may include engagement with the Commonwealth Association of Public Accounts Committee (CAPAC) and other parliamentary groups.

On the concluding day, the heads of delegations also called on the President of India.  Besides the discussions in the plenary, many bilateral meetings were also held among member SAIs on the side-lines.
The XXIV Commonwealth Auditors General Conference will be hosted by the Supreme Audit Institution of Fiji in the year 2020.

Meeting of Controller and Auditor General of Tanzania with Comptroller & Auditor General of India, 24 January 2017

Prof. Mussa J Assad, Controller and Auditor General of Tanzania met the C&AG on 24th January 2017 at Headquarters office.  The purpose of this meeting was to explore areas of bilateral cooperation in the field of public audit.


Visit of delegation from National Audit Office of China, 21-23 December 2016.

A four member delegation headed by Mr. CHEN Dashi, Director General  from CNAO, China visited HQs office from 21 to 23 December, 2016 for studying SAI India’s overseas investment audit experiences.


The delegation met with Dr. P. Mukherjee, Dy. C&AG and Sh. H.P. Rao, Dy. C&AG (Commercial). The delegation also discussed various issues related to overseas investment audit with Sh. V. Ravindran (RC), Director General, Sh. V. Kurien, Director General ( C ) and Ms. Parveen Mehta, Director General (Training).


Visit of delegation from SAI Zambia, 16-20 January 2017

A four member delegation headed by Mr. George Chiti Mumba, Head of Procurement and Supplies Division, SAI Zambia visited India for a study tour from 16-20 January 2017.


The purpose of the visit was to learn from SAI India’s experience on the development of training modules and management of training institutions. The delegation visited our international institutes iCISA, NOIDA and iCED, Jaipur to have an insight of management of training institutes.  The delegation also met Dr. P. Mukherjee, Dy. C&AG at C&AG Headquarters office.

Activities by SAI Kuwait

  • First: the State Audit Bureau (SAB) hosted the 8th Joint Seminar on “Governance and Good Governance” during the period from 7th to 10th of November 2016. It is a special program with the Office of the Comptroller and Auditor General of India.
  • Second: SAB participated in the working team meeting of the 11th ASOSAI Research Project on “Developing Risk-based Audit Plans” for the years 2016-2018, that was held during the period from 22nd to 24th of November 2016, in Vietnam.
  • Third: SAB hosted the training program on “Oil Audit” during the period from November 20th to December 1st, 2016. It is a special program organized for the Mongolian National Audit Office Auditors.
  • Fourth: SAB participated in the International Training Program on “Performance Audit” during the period from November 21st to December 16th 2016, in India.

Activities by SAI Myanmar

SAI Myanmar hosted Workshop on the Audit of Public Procurement (WAPP) led by the Training Committee (TC) of ASEAN Supreme Audit Institutions (ASEANSAI)

WAPP was hosted by SAI Myanmar at Park Royal Hotel, Nay Pyi Taw from 31st October till 6th November, 2016. The responsible persons from SAI Myanmar, the participants from ASEANSAI members, Instructors/Resource Persons from SAI Philippines and SAI Malaysia, the observers from ASEAN Secretariat and representatives from GIZ attended the workshop.

The Objective of the workshop is to familiarize audit team members of participating SAIs in the audit of Public Procurement. During the workshop, the instructors and the participants discussed about the public procurement process, assessment of risk and internal control, determining Audit Criteria , preparing Audit Plan and Audit Program, conducting Entry Conference, designing audit procedures, collecting audit evidence, developing audit findings and recommendations, conducting Exit conference, preparation of audit report and identifying follow up process, with practical exercises.

Social-cultural activities were also arranged for all participants to have better understanding about Nay Pyi Taw capital and the country of Myanmar.


Activities by SAI Pakistan

Report on the activities of Economic Cooperation Organization Supreme Audit Institutions (ECOSAI)

The Economic Cooperation Organization Supreme Audit Institutions (ECOSAI) is a sub-regional forum of Supreme Audit Institutions of South and Central Asian Countries, which are members of the Economic Cooperation Organization (ECO). The ECOSAI aims at promoting the state auditing profession in member countries through exchange of ideas, experiences and by holding seminars, conferences, workshops and training programmes. SAI Pakistan is the permanent Secretariat of ECOSAI and the Auditor-General of Pakistan is Secretary General of ECOSAI. The member countries include Afghanistan, Azerbaijan, Iran, Kazakhstan, Kyrgyz Republic, Pakistan, Tajikistan, Turkmenistan, Turkey, Turkish Republic of Northern Cyprus and Uzbekistan.

ECOSAI is governed by its Charter and the objectives of ECOSAI are achieved through its organs namely Assembly, Governing Board and Secretariat. The ECOSAI Assembly meeting is a triennial event and meetings of the ECOSAI Training Committee and the ECOSAI Governing Board are held annually. A Symposium is also organized alongside the ECOSAI Assembly where member SAIs presents their country papers.

The 7th Assembly and Symposium, 21st Governing Board meeting and 16th Training Committee meeting of ECOSAI were held from October 17-19, 2016 at Ankara, Turkey. After these meetings new initiatives have been undertaken by the ECOSAI Secretariat in consultation with the members who discussed and approved them at above stated meetings including formulation and implementation of 2nd Strategic Plan (2016-21) for ECOSAI and effective implementation of ECOSAI training plan 2014-17. The approved ECOSAI Budget was enhanced in line with the ECOSAI Strategic Plan 2016-2021 to include Peer review, Cooperative audit (Joint and Parallel) and bilateral visits. The Symposium was addressed by speakers from the SAIs of Iran, Kazakhstan, Pakistan and Turkey on the proposed topic, “Overcoming the challenges in Implementation of ISSAI’s”.

ECOSAI member SAIs are being urged to sign Memorandums of Understanding (MoU) among themselves for a more effective collaborative mechanism to benefit from the experiences of the members of ECOSAI in the field of public sector auditing. SAI Pakistan signed MoU with SAI of Turkey in the sideline meeting of Assembly. SAI’s Pakistan and Iran have also signed MoU and negotiations are underway between SAI’s Pakistan and Taiikistan to sign an MoU for co-operation in public sector auditing.

After signing of MoUs their provisions are being implemented as well, in this connection a five (05) member delegation from the Turkish Court of Accounts (TCA) paid a visit to the office of Auditor General of Pakistan (OAGP) from 20-23 February 2017 to discuss the areas of cooperation highlighted in the Memorandum of Understanding (MoU) between the two SAIs. The delegation showed interest in the new areas of audit conducted by OAGP and it was agreed that both SAIs will extend cooperation and guidance in the audit of special sectors or special issues audits. Both SAI’s discussed the possibility of conducting cooperative audits in the shape of joint and parallel audit.

Under the training plan for ECOSAI training activities / capacity building activities in areas like Performance Auditing, Environmental Auditing, International Standards of Supreme Audit Institutions (ISSAIs), Audit of Internal Controls have been planned and will be conducted in member countries during 2017.

The ECOSAI Secretariat took on the task to revamp the ECOSAI website. The new website is partly dynamic and the respective SAIs have been allocated usernames and passwords for uploading their news or any relevant information in areas allocated to them on the website.

The Secretariat is currently working on the process of linking the website with some other channel so that the short training videos may be accessed from the established links on ECOSAI website.

ECOSAI Secretariat is now publishing two Circulars (Spring and Autumn issues) every year as against one Circular till 2015. It provides a forum for the member countries to exchange knowledge and information on relevant topics of public sector auditing. It is worth mentioning that the number of contributions from ECOSAI members has been increasing with every subsequent issue.

Activities by SAI Thailand

t1 During 7th – 11th November 2016 at Bangkok, Thailand, the Office of the Auditor General of Thailand (OAG) organized a bilateral seminar on IT Application to Audit and Big Data Audit between OAG and the National Audit Office of China (CNAO). The objectives of the seminar was to exchange knowledge and experiences on how IT assists in audit of Big Data and enhances its audit coverage. Also, CNAO shared its valuable experiences and progress of Golden Auditing Project which coincides with the initiatives of OAG Thailand in developing its IT system.
During 28th November to 2nd December 2016 at Bangkok, Thailand, the Office of the Auditor General of Thailand (OAG) conducted the Performance Audit Training Program for 18 auditors of the Royal Audit Authority of Bhutan led by Mr. Cheki Dorji, Assistance Auditor General. The training covered Performance Audit, Procurement Audit and Construction Audit as well as field visit to regional office and audited agency. The training is part of the cooperation between the Royal Audit Authority of Bhutan and OAG under the Memorandum of Understanding signed in August 2016. t2
t3 On 28th February 2017, Vientiane, Lao PDR, the Office of the Auditor General of Thailand (OAG) played an important role as an implementing agency of the Lao-Thai-German Trilateral Cooperation project for “Support to Financial Audit for the State Audit Organization of Lao PDR”. OAG Thailand provided Subject Matter Experts (SMEs), certified course developers and instructors for developing a curriculum and training courses including a training courseware. The project will establish a well-designed basic training program for financial auditors and have an impact on the implementation of the ISSAI in Lao PDR.
t4 On 14th February 2017, the Office of the Auditor General of Thailand (OAG) was successfully selected to be the host country for the 15th ASOSAI Assembly in 2021. The selection was held as part of the 51st Governing Board Meeting in Bali, Indonesia. As a result, OAG Thailand will be a Chairman of ASOSAI during 2021 – 2024.

Activities by SAI Turkey



21st ECOSAI Governing Board Meeting was hosted by the Turkish Court of Accounts in Ankara on 17 October 2016. The meeting started with the opening speech of Mr. Seyit Ahmet BAŞ in his capacity as the Chairman of ECOSAI. Representatives from the SAIs of Afghanistan, Azerbaijan, Iran, Pakistan and Turkey which are the members of the ECOSAI Governing Board attended the meeting.

Before the 21st Governing Board Meeting, 16th Training Committee Meeting was also held in Ankara with the delegations from Afghanistan, Iran, Pakistan and Turkey.



7th ECOSAI Assembly was hosted by the Turkish Court of Accounts in Ankara on 18 October 2016. The meeting started with the opening speech of the TCA President Seyit Ahmet BAŞ who is also the President of ECOSAI followed by speeches delivered by Mr. Sharif Aman SHARIFI, Auditor General of Afghanistan, Mr. Rana Assad AMIN, Auditor General of Pakistan, and Mr. Adil MAHARRAMOV, Deputy Chairman of the SAI of Azerbaijan.

Delegations from Afghanistan, Azerbaijan, Iran, Kazakhstan, Pakistan, Turkey and the Turkish Republic of Northern Cyprus (TRNC) as observer attended the meeting.

A seminar was also held on a predetermined subject “Overcoming the Difficulties Encountered in the Implementation of International Standards on Auditing (ISSAIs)” along with the ECOSAI General Assembly meeting. Representatives from the SAIs of Iran, Kazakhstan, Pakistan and Turkey delivered presentations during the seminar.



The Workshop on the Forming of Audit Opinions was co-organized by the Turkish Court of Accounts (TCA) and SIGMA, which is a joint initiative of the OECD and the EU, on 26-27 October 2016 in Ankara. The President of the TCA, Mr. Seyit Ahmet BAŞ made the opening speech of the conference, which brought together SIGMA representatives, senior experts from EU countries, and the Heads of Departments, members and auditors from the TCA.


The Turkish Court of Accounts (TCA) and SIGMA, organized a conference on “Developing effective working relationships between SAIs and Parliaments” on 8-9 November 2016 in Ankara. The President of the TCA, Mr. Seyit Ahmet BAŞ made the opening speech of the conference, which brought together the representatives of the SAIs and parliaments (Albania, Bosnia and Herzegovina, Montenegro, Kosovo, Macedonia, and Serbia), EU Delegation representatives and SIGMA experts.


The main purpose of the conference, which was hosted by the TCA, was to ensure the sharing of knowledge and experience on the countries’ relation with the parliaments and contribute to the draft guidance paper in line with this.


A cooperation agreement was signed between the Turkish Court of Accounts (TCA) and the Auditor General of Pakistan on 17 October 2016 in order to promote co-operation in the areas of the exchange of experience in the area of public external audit methodology and procedures, professional training and improvement of professional standards of personnel, exchange of information and documentation on the professional activities of the Parties, holding of consultations, joint researches and parallel audits, seminars, conferences and technical meetings, and cooperation in any other areas within their jurisdictions.