The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for the external government audit community for more than 50 years.
It has provided an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and influence of member SAIs in their respective countries.
In keeping with INTOSAI’s motto, ‘Experientia mutua omnibus prodest’, the exchange of experience among INTOSAI members and the findings and insights which result, are a guarantee that government auditing continuously progresses with new developments. At present, INTOSAI has 195 Full Members, 5 Associate Members and one Affiliate Member.
INTOSAI Working Group on IT Audit (WGITA)
The Working Group on IT Audit (WGITA) was created at the XIII INCOSAI in Berlin in 1989. SAIs of 54 countries are members of the Working Group in addition to six observers; AFROSAI-E, SAI Brunei Darussalam, INTOSAI Development Initiative (IDI), EUROSAI ITWG, SAI Ireland and SAI Vietnam.
The Working Group was set up to provide support to member SAIs in developing their knowledge and skills in the use and audit of Information Technology.
The WGITA fulfills its mission and mandate by implementing a triennial work plan and the various goals and projects included in the Work Plan.
The mandate of the WGITA falls within the scope of INTOSAI Knowledge Sharing and Knowledge Services Committee (KSC) of INTOSAI.
The mission of WGITA is to support SAIs in developing their knowledge and skills in the use of information technology related audits by developing standards and guidance on the subject matter and providing information and facilities for exchange of experiences, sharing best practices, and encouraging bilateral and regional cooperation among Supreme Audit Institutions (SAIs).
The mandate of WGITA is to:
- Develop Standards, Guidance and other documents related to IT audits.
- Create and share best practices and methods in Information Technology (IT) related audits, and to facilitate the exchange of information & experience and encourage bilateral and regional cooperation.
- Promote partnerships among SAIs, and also between SAIs and academic/research institutions and international organizations with a view to enhancing professional capacities in IT Audit.
- Disseminate guidelines and tool kits for the development and adoption of professional standards.
- Facilitate concurrent, joint and coordinated IT audits among SAIs.