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International Journal of Government Auditing –
Autumn 2017 Edition


Photo: Shashi Kant Sharma

The International Organization of Supreme Audit Institutions (INTOSAI) value chain consists of knowledge development and standards setting; capacity development; knowledge sharing; and assessment and feedback. The Knowledge Sharing Committee (KSC) plays a key role in the value chain by contributing to knowledge development and knowledge sharing components.

While the Professional Standards Committee (PSC) and its sub-committees contribute to knowledge development by preparing standards on the three main streams of audit, the KSC working groups and task forces contribute by developing subject matter specific guidance for the INTOSAI Framework for Professional Pronouncements (IFPP). For instance, six new and four revised pronouncements prepared by KSC working groups were adopted at INCOSAI 2016 as part of the then ISSAI framework.

The KSC and its working groups facilitate knowledge sharing through the exchange of Supreme Audit Institution (SAI) experiences at annual meetings; organizing seminars and symposiums on select topics; publishing newsletters and journals; maintaining a compendium of SAI audit reports; and via the INTOSAI Community Portal.

As Chair of the KSC, I am privileged to share with you some key initiatives with which the KSC has been involved in the last three years.

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