Working Groups

Tasks of the Working Group on Public Debt include the following:

  • Prepare and publish guidelines and other materials for use by SAIs to encourage the proper reporting and sound management of public debt;
  • Identify key issues for the development of responsibilities and procedures for auditing and evaluating public debt commitments;
  • Prepare papers examining matters of definitions, reporting, and evaluating public debt;
  • Exchange knowledge with other institutions dealing with public debt issues;
  • Promote specific studies relating to the mandate of the Working Group.

The Working Group on Public Debt also has the permanent collaboration of the INTOSAI Development Initiative (IDI).

Chair | Philippines

Mr Michael G. Aguinaldo
Chairperson of the Commission on Audit
Chair of the Working Group on Public Debt
Commission on Audit
Commonwealth Avenue
Quezon City 0880

  +63 2 9319220
  +63 2 9319232

  +63 2 9319223 (Mr Michael G. Aguinaldo)

Argentina • Austria • Azerbaijan • Bhutan • Brazil • Bulgaria • Chile • China • Egypt • Fiji • Finland • Gabon • Georgia • India • Indonesia • Jordan • Kenya • Kuwait • Lithuania • Maldives • Moldova • North Macedonia (Republic of) • Portugal • Qatar • Republic of Korea • Romania • Russian Federation • Sri Lanka • Thailand • Turkey • Ukraine • United States of America • Yemen • Zambia

    The Working Group on IT Audit aims to support SAIs in developing their knowledge and skills in the use and audit of information technology by providing information and facilities for exchange of experiences, and encouraging bilateral and regional cooperation.

    The Working Group's aims include:

    • Supporting and promoting the development and transfer of knowledge;
    • Publishing an IT Audit Directory on the basis of members' contributions;
    • Promoting discussion, development and dissemination of standards and guidelines among the members, and encouraging bilateral and regional cooperation and exchange of experiences;
    • Promoting local and regional training activities for auditors and audit directors;
    • Assisting individual SAIs to locate expertise within the member countries for bilateral exchange.

      Chair | India

      Rajiv Mehrishi
      Comptroller and Auditor General of India
      Office of the Comptroller and Auditor General
      Pocket–9Deen Dayal Upadhyay Marg
      New Delhi 110124

        +91 11 23235797

        +91 11 23236818
 (Mr Kulwant Singh) (Mr. Vishnukanth P.B.)

      Afghanistan • Antigua and Barbuda • Argentina • Australia • Bangladesh • Barbados • Bhutan • Brazil • Bulgaria • Cambodia • China • Colombia • Cuba • Ecuador • Fiji • France • Georgia • Hungary • Indonesia • Iran (Islamic Republic of) • Iraq • Israel • Jamaica • Japan • Kiribati • Kuwait • Lithuania • Mauritius • Malaysia • Mexico • Oman • Pakistan • Peru • Philippines • Poland • Qatar • Republic of Korea • Russian Federation • Rwanda • Samoa • Slovakia • Slovenia • South Africa • Sudan • Switzerland • Turkey • United Kingdom • United States of America • Zambia • Zimbabwe
      AFROSAI-E • Brunei Darussalam • Information System Audit and Control Association (ISACA) • INTOSAI Development Initiative (IDI)

      INTOSAI Working Group on Environmental Auditing (WGEA), aims to encourage the use of audit mandates and audit methods in the field of environmental protection and sustainable development by both members of the Working Group and non–member SAIs.

      The WGEA and its members share a commitment to use the power of public sector audit to leave a positive legacy for future generations, by improving the quality of the environment, the management of natural resources, and the health and prosperity of peoples around the world.

      In order to carry out its mission, the WGEA:

      • Assists SAIs in acquiring a better understanding of the specific issues involved in environmental auditing;
      • Facilitates exchange of information and experience among SAIs; and
      • Publishes guidelines and other informative material for their use.

      Chair | Finland

      Ms Tytti Yli–Viikari
      National Audit Office of Finland
      Porkkalankatu 1
      00100 Helsinki

        +358 9 4325779

        +358 9 4325820

      Algeria • Argentina • Armenia • Australia • Azerbaijan • Bangladesh • Bhutan • Brazil • Bulgaria • Cameroon • Canada • Chile • China • Colombia • Costa Rica • Cyprus • Czech Republic • Egypt • El Salvador • Estonia • Ethiopia • European Court of Auditors • Fiji • Finland • Georgia • Greece • Guyana • Iceland • India • Iran (Islamic Republic of) • Jordan • Kazakhstan • Kenya • Kuwait • Latvia • Lesotho • Libya • Lithuania • Malta • Mexico • Mongolia • Morocco • Netherlands • New Zealand • North Macedonia (Republic of) • Norway • Oman • Pakistan • Paraguay • Peru • Philippines • Poland • Qatar • Republic of Korea • Romania • Russian Federation • Samoa • Saudi Arabia • Slovakia • Slovenia • South Africa • Sri Lanka • Tanzania (United Republic of) • Thailand • Tonga • Turkey • Turks and Caicos Islands • Uganda • Ukraine • United Kingdom • United States of America • Zambia • Zimbabwe

        The Working Group is to promote a proactive role and international cooperation between INTOSAI and their members, in reference to fight against money laundering in a manner consistent with the competencies and authorities of SAIs and independence requirements of INTOSAI.

        The Working Group's aims include:

        • Promote international cooperation in the fight against money laundering, both among SAIs and with other international organizations.
        • Identify and share policies and strategies for combating money laundering within competencies and authorities of SAIs.
        • Design and promote policies, strategies and actions within the international anti–money laundering legal framework of each SAI.


          Chair | Egypt

          Counsellor Hesham Badawy
          Accountability State Authority (ASA)
          Madinet Nassr
          P.O. Box 11789

            +20 2 24018360
            +20 2 26314690

            +20 2 24017086


          Austria • Chile • China • Colombia • Czech Republic • Ecuador • Fiji • Germany • Indonesia • Iran (Islamic Republic of) • Iraq • Malaysia • Mexico • Namibia • Papua New Guinea • Peru • Poland • Russian Federation • Trinidad and Tobago • United Arab Emirates • United Kingdom • United States of America • Yemen • Zambia
          INTOSAI Development Initiative (IDI)

          The INTOSAI Working Group on SDGs and Key Sustainable Development Indicators established according to the recommendation of the 19th Congress of the International Organisation of Supreme Audit Institutions (INTOSAI) held in Mexico City in 2007, is guided by the Strategic Plan of INTOSAI 2005–2010 and focuses in its activities on the realisation of the following strategic goals: to facilitate information and knowledge sharing among member SAIs and INTOSAI partners, to carry out evaluations and to render services on knowledge acquisition. The working group intends to enhance the role of SAIs in assessing the efficiency and effectiveness of national resources, to strengthen the credibility of INTOSAI at international level and to encourage the design and control of Key National Indicators in every possible way. The Working group considers as its long–term objective to help national governments to promote an increase of efficiency, transparency and public trust, to struggle against corruption and to assess the effectiveness of national resources in the interest of countries and peoples.

            website link

          Chair | Russian Federation

          Alexei Kudrin
          Chairman of the Accounts Chamber
          Accounts Chamber of the Russian Federation (Schetnaya Palata)
          Zubovskaya street, 2
          119 991, Moscow
          Russian Federation

            +7 495 9860509

            +7 495 9860952

    (Mr Dmitry Zaytsev)

          Armenia • Austria • Azerbaijan • Belarus • Brazil • Bulgaria • China • Finland • Indonesia • Italy • Kazakhstan • Kuwait • Lithuania • Morocco • Pakistan • Poland • Republic of Moldova • Slovakia • South Africa • Switzerland • Ukraine • United States of America • Zambia
          AFROSAI–E • IDI • GIZ • Kyrgyzstan • OECD

          The Working Group of Value and Benefists of SAIs (WGVBS) develops papers, guidelines, among other tools focused on the exchange and access to knowledge, experiences and best practices on how audit not only contributes to improving government performance, it also has an impact on the quiality of life of citizens.

          The seven regional INTOSAI organizations and the five official INTOSAI languages are represented by them. The projects and activities are related to:  the communication and promotion of the value and benefists of the SAIs;  to the principles of jurisdictional activities of SAIs; to assessment and identification of internal risk; to risk–managment on the incorporation of programs related to the Sustainable Development Goals; and, to the cooperation between SAIs and the three levels of government, among other themes.

          With these efforts the WGBVS gives support to the INTOSAI members for strengthening the implementation of the INTOSAI P–12 objetives: accountability, transparency and integrity to be a model institution.


          Chair | Mexico

          David Rogelio Colmenares–Páramo
          Auditor Superior
          Chairman of the Working Group on Value and Benefits of SAIs
          Auditoría Superior de la Federación de México
          Amp. Fuentes del Pedregal
          CP. 14110, Tlalpan, Mexico City

            +52 55 54498937


          Austria • Cambodia • Cameroon • Chile • China • Ecuador • France • Greece • Hungary • India • Indonesia • Iraq • Israel • Italy • Jamaica • Kuwait • Moldova • Namibia • New Zealand • Pakistan • Peru • Portugal • Russian Federation • Senegal • South Africa • Spain • Tanzania • Togo • Turkey • United States of America
          Capacity–Building Committee (CBC) • Inter–American Development Bank (IADB) • International Budget Partnership (IBP) • INTOSAI Development Initiative (IDI) • Professional Standards Committee (PSC) • The World Bank (WB) • United Nations Department of Economic and Social Affairs (UNDESA)

          In the aftermath of the recent global financial crisis, governments have embarked on many efforts to modernize their financial regulatory systems, including consolidating or creating new regulatory bodies, and to reform their financial regulatory requirements, such as revising capital standards or subjecting products to greater regulation. This working group aims to assist SAIs in addressing the challenges that exist in this area by developing tools and knowledge sharing opportunities for evaluating national reforms, along with sharing information on progress of reforms, and systematically tracking information of reforms at national and international levels.


          Chair | United States of America

          Gene Dodaro
          Comptroller General
          Member of the INTOSAI Governing Board
          Government Accountability Office
          441 G. Street, N.W.
          Washington, D.C.20548
          United States of America

            +1 202 5124707

            +1 202 5124021


          Austria • Brazil • Canada • Chile • China • Cyprus • Estonia • European Court of Auditors • Germany • Finland • France • Hungary • Indonesia • Italy • Mexico • Morocco • Netherlands • Pakistan • Poland • Republic of Korea • Russian Federation • Saudi Arabia • Spain • Sweden • United Kingdom

          The Working Group on Audit of Extractive Industries (WGEI) was established at the XXI Conference of Supreme Audit Institutions (INCOSAI) held in Beijing China, October 2013 with SAI Uganda as the Chair.

          WGEI was formed in response to the need expressed by the INTOSAI–Donor Steering Committee based on survey results which indicated numerous challenges in auditing extractive industries including; technical complexity of the sector, capacity building needs, retention of specialized staff and limitations in SAIs mandate to audit extractive Industries.

          The goal of the Working Group is to: promote audit of extractive industries within the INTOSAI community in order to support good governance and sustainable development for the UN Agenda 2030.

          The scope of the Working Group, as agreed by members, covers oil, gas and solid minerals.


          Chair | Uganda

          John F.S. Muwanga
          Auditor General
          Office of the Auditor General
          P.O Box 7083

            +256 793 344613

            +256 417 336000


          Argentina • Botswana • Brazil • Cameroon • China • Cyprus • Ecuador • Egypt • Estonia • Fiji • Georgia • Ghana • India • Indonesia • Iran • Iraq • Kenya • Kuwait • Kyrgyzstan • Lao People's Democratic Republic • Libya • Lithuania • Mali • Mongolia • Mozambique • Niger • Nigeria • Norway • Philippines • Qatar • Rwanda • Saudi Arabia • Senegal • Sierra Leone • South Africa • South Sudan • Sudan • Eswatini • Tanzania • Trinidad and Tobago • Uganda • United States of America • Vietnam • Zambia • Zimbabwe
          AFROSAI–E • INTOSAI Development Initiative (IDI)

          The Working group aims to develop the practice of Program and Public Policies Evaluation by SAIs and to provide interested SAIs with information, methodological tools and good practices examples.

          The group endeavours:

          • to develop the exchange of good practices in the field of Evaluation;
          • to collect and disseminate information and to promote knowledge sharing among SAIs;
          • to facilitate the planning and conducting of Program Evaluation by SAIs.

          The Working group report (Program Evaluation for SAIs – a Primer) helps to identify the main issues of Evaluation for SAIs such as planning, resources and organisational capacities.


          Chair | France

          Premier Président de la Cour des Comptes
          Cour des Comptes
          13 Rue Cambon
          75100 Paris

            +33 1 42985916

            +33 1 42600159
            +33 1 42985470


          Belgium • Chile • Costa Rica • El Salvador • European Court of Auditors • Finland • Gabon • Georgia • Germany • Hungary • India • Kenya • Libya • Lithuania • Morocco • Pakistan • Papua New Guinea • Philippines • Poland • Republic of Korea • Switzerland • United States of America

          The Working Group on Public Procurement Audit (WGPPA) was set up at the initiative of the Accounts Chamber of the Russian Federation and the U.S. Government Accountability Office. The initiative was unanimously supported by other countries both at the 64th meeting of the INTOSAI Governing Board and at the XXI INTOSAI Congress.

          The Working Group aims to develop universally accepted common approaches and procedures of procurement contract audit and is based on the potential of Supreme Audit Institutions which have diverse experience in that field.

          Among the tasks which the Working Group endeavors to accomplish are the analysis of international practices and methodological baseline underpinning procurement audit, the development of international procurement contract audit standards on its basis, aids and guides on procurement contract audit for speafiс sectors and spheres, the creation of a cohesive training base.

            WGPPA Website

          Chair | Russian Federation

          Alexei Kudrin
          Chairman of the Accounts Chamber
          Accounts Chamber of the Russian Federation (Schetnaya Palata)
          Zubovskaya street, 2
          119 991, Moscow
          Russian Federation

            +7 495 9860509

            +7 495 9860952


          Armenia • Azerbaijan • Belarus • China • Kazakhstan • Kuwait • Kyrgyzstan • Latvia • Pakistan • Philippines • Portugal • Serbia • Slovenia • South Africa • Thailand • Zambia

          The Working Group on Big Data is a specialized working group approved by INTOSAI under Strategic Goal Three: Knowledge Sharing and Services. Its objective is to identify the challenges and opportunities faced by SAIs in the era of big data; to summarize the knowledge and experience in the field of big data audit; and strengthen relevant bilateral and multilateral technical cooperation.


          Chair | China

          Hu Zejun
          Auditor General
          National Audit Office of the People's Republic of China
          NoFengtai District
          Beijing 100073

            +86 10 50993205
            +86 10 50993209

            +86 10 50992836


          Vice–Chair | United States of America

          Gene Dodaro
          Comptroller General
          Member of the INTOSAI Governing Board
          Government Accountability Office
          Washington, D.C.20548
          441 G. Street, N.W.
          United States of America

            +1 202 5124707

            +1 202 5124021


          Argentina • Austria • Bangladesh • Bhutan • Brazil • Denmark • Ecuador • Finland • Fiji • France • Georgia • India • Indonesia • Kuwait • Mexico • Netherlands • New Zealand • Norway • Pakistan • Peru • Philippines • Portugal • Republic of Korea • Russian Federation • Senegal • Thailand • Turkey • United Kingdom • United States of America
          AFROSAI–E • European Court of Auditors • Estonia

          WGISTA will focus on key developments in areas such as artificial intelligence, blockchain technology, cybersecurity, data analytics, 5G cellular network technology, machine learning, and quantum computing, among others, that will have an increasing impact on governments and their auditors. This work is directly connected to understanding the audited entity.

          The strategic objectives of WGISTA will include:

          • Work closely within INTOSAI and with key external stakeholders,
          • Conduct environmental scanning to identify key issues in science and technology that will affect governments and their auditors,
          • Assess and share best practices in auditing governments’ response to developments in science and technology,
          • Assess and share best practices in developing and maintaining expertise within SAIs and applying science and technology in their auditing,
          • Identify competencies required by SAIs and auditors to incorporate rapid developments in science and technology,
          • Strengthen cooperation among SAIs and other relevant entities with a shared interest in this subject matter, and
          • Create a list or database of experts or consultants that can be shared and used by INTOSAI members and Regional Organizations.
          Chair | United Arab Emirates

          Dr. Harib Saeed Al Amimi
          President of the State Audit Institution
          State Audit Institution
          P.O. Box 3320
          Abu Dhabi
          United Arab Emirates

            +971 2 6359999

            +971 2 6359998


          Vice–Chair | United States of America

          Gene Dodaro
          Comptroller General
          Member of the INTOSAI Governing Board
          Government Accountability Office
          Washington, D.C.20548
          441 G. Street, N.W.
          United States of America

            +1 202 5124707

            +1 202 5124021