The theme of the conference is
“FOSTERING PARTNERSHIPS FOR CAPACITY DEVELOPMENT IN PUBLIC AUDIT”
The 2 sub -themes under this theme are
(i) Leveraging technology in public audit and
(ii) Environment audit: A Commonwealth perspective
LEVERAGING TECHNOLOGY IN PUBLIC AUDIT
Use of Information Technology in auditing poses a daunting challenge for auditors in both private and public sector. While on one hand this is a valuable tool for assistance in audit planning, evidence gathering and establishing the impact of irregularities found in audit observations, it also poses issues of heterogeneity, scale, timeliness, complexity, and privacy. For most of the SAIs in Commonwealth, the regulatory framework for public data management is in a state of transition. Hence, the use of IT especially big data and its associated challenges assume even greater importance in their context. SAIs are also using IT to automate the documentation of audit process and to disseminate their audit reports in an user friendly manner to the stakeholders. The discussions on the sub-theme is expected to explore potential use of IT in public auditing and the resultant challenges.
ENVIRONMENT AUDIT: A COMMONWEALTH PERSPECTIVE
The importance of environment audit has been felt over the past few years due to the growing international commitments made by Countries as state party to various global treaties and conventions and on account of increase in expenditure on protection and conservation of environment. This has also been compounded by introduction of laws and regulations aimed at controlling degradation of environment; and the increasing environmental awareness.
In view of adoption of Sustainable development goals by United Nations, there is a need for SAIs to prepare themselves to play a role in fostering sustainable development and also in monitoring and supporting the implementation of sustainable development objectives.
In light of Commonwealth Leaders statement on climate change in CHOGM 2015, reaffirming the commitment to support implementation of the 2030 Agenda for sustainable development and ratification of Paris Agreements by many countries, Commonwealth SAIs have responsibility to discharge their roles with greater intensity to demonstrate their relevance not only to parliaments but also to citizens.