The Fourteenth International Congress of Supreme Audit Institutions (INCOSAI), hosted by Mr.Charles A. Bowsher, Comptroller General and head of the General Accounting Office of the United States of America, was held during 18-23 October 1992 in Washington DC. 120 Supreme Audit Institutions (SAIs), representing the various systems of auditing and each of INTOSAI's regional working groups, deliberated on the themes "Auditing in a Changing Environment" and "Improving Governmental Financial Management through INTOSAI's Standing Committees (Accounting, Auditing, Internal Controls and Public Debt)". The first theme covered three sub-themes viz, Experiences in Changing the Scope of Audit; Program Evaluation: An Emerging Approach; Examining Public Enterprises: Changing Approaches and Techniques.
The principal outcome ot the INCOSAI was the Washington Accords, a statement summarizing the issues, conclusions and recommendations made by the SAIs during their deliberations. The deliberations took into account the valuable contributions made in the three principal papers prepared by Theme I rapporteurs; in the papers prepared by the Theme II Standing Committees; and in the country papers and comments submitted by over 100 SAIs prior to the Congress. These documents were considered in three plenary sessions and twenty-six discussion sessions conducted during the Congress. These contributions provided the basis for the Washington Accords, which address the present and emerging practical needs of SAIs.
ASOSAI and its member institutions contributed significantly to the deliberations, conclusions and recommendations of the INCOSAI. Mr.Lu Peijian, Auditor General of PRC and Chairman of ASOSAI, presented a report on the activities of ASOSAI, an extract of which appears elsewhere in this Journal. Mr.C.G. Somiah, Comptroller and Auditor General of India, had contributed the principal paper on the sub-theme, "Examining Public Enterprises: Changing Approaches and Techniques". He acted as the rapporteur for this topic and helped to structure the discussion in the Congress and shape the conclusions and recommendations to guide the audit in this sector. The major concerns on this centred around the role of the SAIs in the process of privatization of public enterprises and the need to develop distinct methodologies for the audit of social and environmental protection. Mr.Somiah also presented a report on the Standing Committee on EDP Audit headed by him, and the committee's terms of reference proposed by him were approved unanimously. Mr. John C. Taylor, Auditor General of Australia, played a prominent role in shaping the future direction of the work of the Standing Committee on Auditing Standards chaired by him. The role of the committee, which has already brought out the 'INTOSAI Auditing Standards', has been broadened, at his initiative, to allow it to facilitate the provision to the members of practical guidance material.
The XIV Congress was followed by a three-day Technology Symposium designed in response to the technology challenges all SAIs face. It was an innovative feature of the triennial meet of SAIs thoughtfully introduced by Mr.Bowsher. The symposium was opened and conducted by Mr.Somiah, Comptroller and Auditor General of India in his capacity as the Chairman of the INTOSAI Standing Committee on EDP Audit. It provided the delegates with an opportunity to share experiences in integrating the technology into the audit environment and meet with experts in this field.
The two-week long meet was concluded on 30 October 1992 with a visit to some of the regional centres of the US General Accounting Office which gave an opportunity to compare the audit organization, methodologies and practices of the guest countries with those of the US.
At the Washington Congress, the Chairmanship of INTOSAI was formally handed over by Germany to United States. Mr. Charles A. Bowsher, Comptroller General of the United States has become the Chairman of INTOSAI.
| Born on 30 May 1931 Mr.Charles A. Bowsher has an
enviable academic and professional record. A Doctor of Science
in Business Administration and a Certified Public Accountant, he
was a partner in one of the largest international accounting
firms in the world, prior to his appointment as the Comptroller
General of the United States and head of the US General
Accounting Office in 1981. He has rich and extensive experience
in public and private sectors, and has won several awards for
his distinguished public service and professional achievement as
well as academic excellence. He has played a key role in helping
to resolve major fiscal crises and has passionately persisted in
his efforts to encourage sound financial management and
reporting. His tenure as Comptroller General has witnessed a
steady growth in the output of the G AO in terms of indepth
reports at the specific request of Congressional Committees or
at its own initiative. A notable innovation which he introduced
in 1988 is in bringing out a special series of transition
reports to assist the Congress and the new Administrations in
dealing with major problems facing the United States. Mr.Bowsher is active in numerous professional, academic and other organizations, both public and private, and has made outstanding contribution to them. His contribution to the world community of SAIs is no less. He has been guiding the activities of the INTOSAI as member of its Governing Board and the International Journal of Government Auditing is being brought out under his direction for more than a decade. He chaired the INTOSAI Standing Committee on Internal Controls. After admirably hosting the XIV INCOSAI, he has now taken over the Chairmanship of the INTOSAI. |
As a result of the deliberations under Theme I, the Fourteenth INCOSAI endorsed the establishment of the following three working groups:
The INTOSAI Secretariat is working out the composition of the groups.
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THE WHITE HOUSE |
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I am pleased to join Charles Bowsher, the Comptroller
General of the United States, in welcoming auditors general from around the
world to the United States for the 14th triennial Congress of Supreme Audit
Institutions. Your role as auditors of government financial practices is vital to ensuring the public trust and the economic security of our respective national institutions. At a time when the countries of the world are becoming increasingly interdependent -- through trade, commerce, and numerous other areas -- your efforts to foster greater accountability and cooperation in your field promise to benefit all of our citizens. By providing an opportunity for you to share methods and experiences and to establish partnerships and procedures, this conference should go a long way toward preparing your offices for the challenges of the future. I commend you for your commitment to fiscal responsibility and stability, and I send best wishes to you for a successful Congress.
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