The XV International Congress of Supreme Audit Institutions (INCOSAI) was hosted by the Central Auditing Organisation of Egypt from September 25, 1995 to October 2, 1995 at Cairo. Delegations from 125 SAIs, along with 16 observers, attended this Congress. The venue of the Congress was the prestigious Cairo International Conference Centre, Nasser City, Cairo.
There were two main themes for the Congress. Theme I was on "Environmental Auditing" and was divided into three sub-themes :-
Theme II was on " Improving Governmental Financial Management through INTOSAI's Standing Committees". This was discussed in six sub-themes, dealing with Accounting Standards, Auditing Standards, Internal Control Standards, Public Debt, EDP Audit and Programme Evaluation.
The principal outcome of the Congress was the adoption of the Cairo Statement, summarising the issues, conclusions and recommendations made by SAIs during their deliberations. The deliberations of the Congress took into account the valuable contributions made in the three principal papers prepared by the Theme I rapporteurs; in the reports prepared by the Theme II rapporteurs, who were Chairmen of INTOSAI's Standing Committees and Working Groups; and in the country papers and comments submitted by a large number of SAIs prior to the Congress. These documents were considered in three plenary sessions and thirty two discussion sessions conducted during the Congress.
The member SAIs of ASOSAI participated actively in the discussions at the Congress and made significant contributions to the deliberations, conclusions and recommendations of the XV INCOSAI. Mr. C.G. Somiah, Chairman of ASOSAI was unanimously elected as the Vice Chairman of the Congress at its Opening General Plenary Session. He was also elected as a member of the INTOSAI Governing Board, representing ASOSAI. Mr. Somiah presented a report on the activities of ASOSAI during the three years from the XIV INCOSAI ; this report is reproduced later in this issue.
Mr. Muhammad Naseer Ahsan, Auditor General of Pakistan acted as the Chairman for Theme- I "Environmental Auditing" and helped to structure the discussions on this theme. The representative of SAI-New Zealand acted as the Rapporteur for Sub-theme- IC "Environmental Auditing : Methods and Techniques". Mr. Pat Barrett, Auditor General of Australia and Chairman of the INTOSAI Auditing Standards Committee, was the Rapporteur for Sub-theme Il-B "Auditing Standards". The discussions on this sub-theme centred around the revisions to the INTOSAI Auditing Standards and the Auditing Standards Bibliography brought out by the Committee. Mr. C.G. Somiah, Comptroller and Auditor General of India and Chairman of the INTOSAI Standing Committee on EDP Audit, acted as the Rapporteur for Sub-theme Il-E "EDP Audit" and helped shape the recommendations on this sub-theme for incorporation in the Cairo Statement. The EDP Audit Committee presented three products, covering different aspects of IT and IT audit relevant to SAIs, and the work plan till the XVI INCOSAI, which were endorsed by the Congress. At the 41st Governing Board Meeting of INTOSAI, held immediately after the conclusion of the Congress, the ASOSAI Chairman also reported the willingness of SAI-Korea to host the XVII INCOSAI in the year 2001 AD.
Mr. Fakhry Abbas, President of the Central Auditing Organisation of Egypt and the host of this Congress, took over as Chairman of INTOSAI from Mr. Charles Bowsher, Comptroller General of the United States. He will hold this office till the XVI INCOSAI to be held in Uruguay in 1998.
A Symposium on Audit of Privatisation was organised from October 4 to October 6, 1995, following the XV INCOSAI, at Cairo. The Comptroller and Auditor General of the United Kingdom, Sir John Bourn, being the Chairman of the INTOSAI Working Group on Audit of Privatisation, chaired the Symposium. The Symposium covered discussions on the results of an INTOSAI-wide survey on audit of privatisation conducted by the Working Group, and presentations on a wide variety of topics relevant to SAIs, including skills required in the audit of privatisation, audit of regulatory action, restructuring state-owned enterprises before sale, and managing the sale process. Of these, papers on three topics -managing the sale process, restructuring state-owned enterprises before sale and skills required in the audit of privatisation - were presented by members of ASOSAI, namely India, Israel and New Zealand respectively.
XV INCOSAI in progress
The professional programme for the Congress was interspersed with a variety of social and cultural programmes organised on a grand scale by the host SAI. Delegates had occasion to visit the legendary Pyramids of Giza, and witnessed a specially organised performance at the Opera House. They also enjoyed a dinner on riverboats, while cruising down the River Nile. Delegates had an opportunity to get glimpses of the rich cultural heritage of Egypt through a cultural programme organised on the concluding evening of the Congress at the historic Citadel of Salahdin.