Activities in Member SAIs

Activities by Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan


Joint meeting of SAIs of Kazakhstan, China and Kyrgyzstan on results of the parallel audit in the field of healthcare

The joint meeting of the Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan, the National Audit Office of the People’s Republic of China and the Chamber of Accounts of the Kyrgyz Republic was held on December 20, 2017 in Astana (Kazakhstan).

During the meeting the results of the parallel performance control (audit) in the field of healthcare of the Shanghai Cooperation Organization (SCO) member states were considered.

The audit activity was carried out in accordance with the Agreement on conducting parallel control activity (audit) between supreme audit institutions of Kazakhstan, China and Kyrgyzstan.

The coordinator and initiator of the trilateral parallel control (audit), conducted within the SCO participating states, was the Accounts Committee of the Republic of Kazakhstan.

The objective of the parallel control (audit) is audit of use of public funds by authorized bodies and other organizations in the field of healthcare and experience sharing in conducting public audit in the given issue.

The reports were presented by Mr. Serik Nugerbekov, the Member of the Accounts Committee of the Republic of Kazakhstan, Mr. Guo Tong, the Deputy Director General of the Beijing Municipal Audit Office of the People’s Republic of China and Ms. Aizhan Sadyrkulova, the Auditor of the Chamber of Accounts of the Kyrgyz Republic.

The Member of the Accounts Committee of the Republic of Kazakhstan Mr. Serik Nugerbekov noted that during the public performance audit of use of funds allocated for development of the healthcare system of the Republic of Kazakhstan, a range of systemic shortcomings were revealed, i.e. imperfection of the system of costs planning for purchase of medicines within the guaranteed amount of free medical care, imperfection of the legal regulation of the process of planning and purchase of medical equipment, as well as shortcomings in the work of the air ambulance service which prevent operative rendering of emergency medical aid.

The Deputy Director General of the Beijing Municipal Audit Office of the People’s Republic of China Mr. Guo Tong informed the participants of the meeting about the problems stated during the audit in the medical institutions of Beijing such as weak internal control of costs for purchase of medical materials, unreasonable accounting of medicines, and significant difference of item costs (medicines).

Besides, it was found that the process of purchase and registration of reagents for the clinical laboratory and their inventory management was improperly insured. These problems affected authenticity of hospital cost information serving medical reform policies such as financial compensation mechanism, medical insurance payment mechanisms and medical service price adjustment.

Auditor of the Chamber of Accounts of the Kyrgyz Republic Ms. Aizhan Sadyrkulova noted that, following the audit of the Scientific Research Institute of Heart Surgery and Organ Transplantation (Bishkek city), the absence of clear priorities in issues of implementation of the cardiac surgery state policy, including in terms of financing, was established. According to Aizhan Sadyrkulova , there are no approved standards for equipping cardio surgery hospitals, standards and clinical protocols for cardio surgical treatment; current standards of the healthcare system are not applicable for cardiac surgery.

In addition, the facts of insufficient material and technical equipment, lack in issues of ensuring wide access of patients for cardiac surgery were established.

In general,  the results of the parallel control (audit) conducted in three countries there revealed a number of general problems connected with imperfection of law in the field of healthcare, inefficient spending and planning of allocated budget funds, low-quality accounting of medicines as well as lack of optimal organization of business processes in the field of healthcare.

Following the meeting it was decided to approve the consolidated analytical document on the results of the conducted parallel control (audit) for its further presentation at the 4thmeeting of Heads of supreme audit institutions of the SCO participating states in Kyrgyz Republic in 2018 and its submission to international communities of supreme audit institutions.

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Activities by Supreme Audit Court of I. R. Iran (SAC)


1.    The President of SAC’s Provincial Visits in 2017

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During the last year, Prof. Dr. Adel Azar, President of Supreme Audit Court of I. R. Iran (SAC), travelled to a number of provinces across Iran and closely visited the Supreme Audit Court in the concerned provinces. The following were the highlights of these visits:

Fars Province (21 February 2017)
Dr. Adel Azar pointed to unconventional salaries and added that all salaries paid illegally to the concerned authorities ha been deposited with the Public Treasury in light of the quick action of the SAC. He further delineated the new policies of SAC based on Continuous Preventive, Guiding and Authoritative Financial Supervision.

Ardabil Province (27 August 2017)
Dr. Adel Azar emphasized on the mission of the SAC in safeguarding the Public Treasury and added that we audit all the organizations that use in any manner from the state budget of the country.

Kermanshah Province (10 December 2017)
The President of SAC pointed to the notion of unconventional salaries paid to some authorities as well as the necessity of safeguarding the Public Treasury and added that the SAC has a special place among the executive organizations and therefore SAC colleagues should be proud of the organization in which they work.

Razavi Khorasan Province (26 December 2017)
The President of SAC emphasized on using the Sana (Electronic Audit System) and resolving its possible problems and, then, called for special attention to “performance audit” across the provinces.

2.    The Summary of the Annual Audit Report Submitted to Parliament
In accordance with the Article 55 of the Constitution of the Islamic Republic of Iran, the Official General Session of the Parliament hosted the presentation of the Annual Audit Report for the Fiscal Year 2017, which was compiled by the Supreme Audit Court of I. R. Iran (SAC). The summary of the Report was presented by Prof. Dr. Adel Azar, the President of SAC, during the Official General Session of the Parliament on 24 January 2018. It is noteworthy to mention that the Annual Audit Report contains the results of detailed audits conducted and consolidated by the SAC indicating how the annual national budget has been spent in a given fiscal year.

In the same session, Dr. Adel Azar initially appreciated continuous efforts of his colleagues, in preparing the Report. He presented the summary of the Report in the three sections: 1) Revenues and expenditures; 2) Notes of Single Article of the Budget Law; and 3) Recommendations to improve the budgeting process.

He added that although the Parliament conferred two months more than the time stipulated in the law on the government to spend the Budget for the Year 2017 in the field of construction and financial bills, including treasury bills, the continuous collaboration and cooperation of all the staff of the SAC led them to prepare and present the summary of the Report in due time.

The President of SAC referred to such important issues as allocation of resources to the construction projects in the country, the budget of state-owned enterprises, banks and government-affiliated institutions and state aid to loss-making public companies and emphasized that there should be an urgent action in these cases.

Dr. Larijani, the Chairman of the Parliament, appreciated the efforts of the SAC for preparing and presenting the Report in time and added that they would send the Report to the Planning, Budget and Audit Commission as well as other concerned commissions for further reviews, especially the cases highlighted by the President of SAC.




Activities by State Bureau of Kuwait


  • The State Audit Bureau of Kuwait signed a new cooperation agreement with the National Audit Office of the Republic of Finland and renewed the cooperation agreement with the State Supreme Audit of the Republic of Albania.
  • The State Audit Bureau joined the INTOSAI Working Group on Big Data.

    Contributions to the ASOSAI Calendar 2017-18:

    The State Audit Bureau participated in the following international programmes:

  • 140th ITP on “Audit of e-Governance” during the period from January 8th to February 2nd 2018 in India;
  • 6th meeting of ASOSAI Working Group on Environmental Auditing and the 7th Seminar on “Environmental Auditing during the period from 29-31 January 2018 in Thailand.
  • 141st  ITP on “Environment Audit” held from 12 February to 9th March 2018 in India.
  • Capacity Development Program on IT Audit 2018-19.



Activities by SAI India


Audit Planning meetings of the Cooperative Performance Audit on preparedness for implementation of SDGs, iCED, Jaipur, 4-8 December 2017 and 11-15 December 2017

Two Audit Planning meetings were held from 4-8 December, 2017 and 11-15 December, 2017 at iCED (International Centre for Environment Audit and Sustainable Development), Jaipur, Rajasthan. Several audit teams were invited to the meetings to share experiences and to share and receive feedback on their audit plans. As part of the programme, a short training on performance audit methodology and stakeholder meetings was held.  There were presentations and discussion panels by experts on 2030 Agenda, the role of government, inclusiveness, multi-stakeholder engagement and on auditing the preparedness for implementation of SDGs.

The first meeting (4 to 8 December), was attended by 37 participants, representing 13 SAIs from ASOSAI, EUROSAI and CAROSAI and the second meeting (11 to 15 December), was attended by 40 participants, representing 14 SAIs from ASOSAI and AFROSAI-E.
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8th Indo-China Young Auditors’ Forum, Bengaluru, 4-13 December 2017

The 8th Indo-China Young Auditors’ Forum was hosted by SAI India from 4 to 13 December, 2017 at Bengaluru. The themes of the forum were (i) SAIs and Stakeholders Engagement in Audit (ii) Use of technology in Public Audit.

A ten member delegation from China National Audit Office (CNAO) participated in the forum Along with a ten member Indian delegation..

All young auditors were encouraged to take this opportunity to share and exchange knowledge and experience in respective countries and apply them into practice.

During the forum, both delegations made presentations on the themes of the Forum. The theme paper presentations were followed by question answer sessions.

The Forum provided a useful platform for exchange of ideas and knowledge.

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Visit of Mr. Teruhiko Kawato, President, Board of Audit Japan and Capacity Development Administrator of ASOSAI from 9-13 January 2018

Mr. Teruhiko Kawato, President, Board of Audit Japan and Capacity Development Administrator of ASOSAI along with a delegation consisting of Mr. Masaaki Koike, Personal Secretary to the President and Mr. Masaaki Tanino, Senior Director, Research and International Division visited India from 9-13 January 2018.

During the visit, the President met the Comptroller and Auditor General of India at the CAG Headquarters and visited our international training centers, i.e. the International Center for Information Systems and Audit (iCISA) at NOIDA and the International Center for Environment Audit and Sustainable Development (iCED) at Jaipur. The purpose of the visit was to discuss issues related to ASOSAI’s Capacity Development activities and its future direction and to learn from SAI India’s experience on the audit of information technology (IT) and on the establishment and management of training centers.

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17th Indo-Polish Seminar in Jaipur, Rajasthan, 16-19 January 2018

The 17th Indo-Polish Seminar on ‘Audit of Sustainable Development Goals’ was held in Jaipur, Rajasthan from 16-19 January 2018. The seminar was attended by a four member delegation consisting of Mr Krzysztof Kwiatkowski, President of SAI Poland, Mr Andrzej Styczeń, Director General of NIK, Mr Augustyn Kubik, Advisor to the President of NIK and Ms Kamila Żyndul, International Relations Officer. The Indian delegation was headed by Mr. Venkatesh Mohan, Additional Deputy Comptroller and Auditor General.

The seminar was preceded by a meeting of the Polish delegation with the CAG of India on 15 January 2018.

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Visit of a five member delegation from Maldives, 11-17 March 2018

A five member delegation headed by Mr. Hussain Niyazy, Assistant Auditor General from SAI Maldives visited SAI India from 11-17 March 2018 for sharing of knowledge and expertise information between the two SAI. The delegation met with Mr. Nand Kishore, Deputy Comptroller and Auditor General at CAG Headquarters. The delegation also visited our international training centers, i.e. the International Center for Information Systems and Audit (iCISA) at NOIDA and the International Center for Environment Audit and Sustainable Development (iCED) at Jaipur.

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