INTOSAI KSC Research Project Group on “Audit Communication and Reporting of Audit Results”

Background of the Project


INTOSAI Strategic Plan 2017-22: “Performing research on issues of mutual interest and concern" is one of the objectives of the Knowledge Sharing and Knowledge Service Committee (Goal-3 of INTOSAI).
KSC Work Plan 2020-22 was approved in the 11th KSC SC meeting (12-14 June 2019) in Pampanga, Philippines.
Under the 2020-22 KSC Work Plan, two topics were identified – (1) SAI Independence and (2) Audit Communication and Reporting of Audit results.
Research Paper on “Audit Communication and Reporting of Audit Results” is proposed as a non IFPP product and to be placed under QA level 2.
The product developed is to be consistent with relevant INTOSAI Principles and Standards.

Aim and Objectives of the Project

Project aim is to provide an insight on the existing systems of audit communication and reporting of audit results in SAIs. This project also aims at producing a guidance on Audit Communications and Reporting of Audit Results focusing on mitigation actions to all kind of threats and practical ways to develop effective Audit Communications and Reporting of Audit Results.

Project objectives are:

Adverse Opinion(i) To review current approaches of audit communication and reporting of audit results;
(ii) To assess available methods and procedures for measuring the impact of audit communication and reporting audit of results; and
(iii) To identify best practices and good techniques for enhancing the quality of audit communication and reporting of audit results.


Participant Countries

There are 14 participant countries of this Project. Afghanistan, Bangladesh, Costa Rica, France, Hungary, India, Indonesia, Italy, Kuwait, Mexico, Suriname, Turkey, Uganda, and UAE. 


Program Outputs and Outcomes

Major outputs of the Research Project;

  1. Project Initiation Document
  2. Exposure Draft
  3. Endorsement Version

Reports | Arizona Auditor General

The Research Project includes preparation of the draft Project Proposal including draft Project Initiation Document (PID) in approved format, detailing the project aim, brief methodology, details of project lead and other project team members and timeline of the  project commencing from developing project proposal to finalisation of endorsement version (as per the quality assurance document of non-IFPP document), for approval of KSC Chair and endorsement of the draft research document in XXIV INCOSAI 2022.


What Has Been Done So Far?

The project will be driven by KSC Steering Committee with active participation of all KSC SC members. SAI India will be leading this project.
An introductory Video Conference of the Team was held on 04 March 2021 by SAI India for the Team to get to know each other, and to discuss the objectives, expectations and modalities of the Project work.

What is Next?

It is expected to complete incorporation of comments on the PID and to forward final PID to KSC Secretariat in March 2021.