The XVII International Congress of Supreme Audit Institutions (XVII INCOSAI) in Seoul, Korea was held from October 21-27, 2001. A record number of over 400 delegates from 177 member nations and Institutions /organizations attended. INTOSAI has not only grown in terms of number since its foundation in 1953, its overall achievements in various regions in upgrading the skills of the Audit fraternity through training programmes and working groups have been equally significant.
These themes were discussed and unanimously concluded as the "Seoul Accords". Working Groups headed by SAI-Norway and SAI-USA respectively were formed to deliberate a various issues involved and report to the next Governing Board Meeting of Congress.
The ceremony began with remarks from INTOSAI's outgoing Chairman, Mr. Guillermo Ramirez, President of the Court of Audit of Uruguay and host of the 1998 INCOSAI. Mr. Ramirez looked back on the 3 years since the last congress and reflected on the "ongoing work between congresses" that contributes to INTOSAI's effectiveness and usefulness to its members.
Dr. Lee, in his address said "We are well into the new millennium that is symbolized by information technology, global change, and interdependence among countries. We live in a world that is more interconnected than ever before in human history. Many emerging international problems such as environmental pollution do not know traditional State borders. International organizations matter more than ever because they are the right place to find solutions to difficult problems".
Chairman Jong-Nam Lee inaugurating in the opening
ceremony of the 17th INCOSAI
The Honorable Man Sup Lee, Speaker of the National Assembly of the Republic of Korea, delivered a congratulatory address in which he emphasized the importance of collaboration among SAIs at the international level which was urgently called for as fraud and corruption in the form of bribery and money laundering have increased in international transactions.
The farewell Party of the 17th INCOSAI
A highlight of the opening ceremony was a special welcoming performance by a Korean children's folk ballet company, The Little Angels.
Welcome
by a Korean children's folk ballet company
"The Little Angels"
Visit to Korean Folk Village of all Delegates
INTOSAI presented two awards in Seoul. The first was the "Jörg Kandutsch Award" to recognize outstanding accomplishments by an SAI, and the second was the "Elmer Staats Award" for the best article published in the International Journal of Government Auditing during 1998-2000.
Ms. Shiela Fraser–Auditor General of Canada received the award from Dr. Franz Fiedler, Secretary General-INTOSAI & President-Austrian Court of Audit.
The Plenary Session of the 17th INCOSAI
The Elmer Staats Award was presented to Mr. Sigurdur Thoradarson-Auditor General, Iceland for his article "Auditing the Auditor: A peer Review of the Iceland National Audit Office" which was published in the October 2000 issue of the International Journal of Government Audit.
Mr. Thordarson accepted the award from Mr. David Walker-Chairman of the International Journal of Government Auditing and the Comptroller General of United States.
The INTOSAI statutes were amended to increase the number of Governing Board seats from 16 to 18 (an increase of one elected seat and one non-elected seat).
The 'non-elected' seat went to the SAI of the United States as the editor of the 'International Journal of Government Auditing'. The elected seat went to SAI of India.
The Plenary Session of the 17th INCOSAI
The Congress adopted draft restructured Auditing standards submitted by SAI-Sweden, in its capacity as the Chairperson of the INTOSAI Auditing Standards Committee.
SAI-India, in its capacity as the Chairman of the INTOSAI Standing Committee on EDP Audit, submitted its report on the Committee's activities since the XVI INCOSAI held in 1998. The report also detailed the Committee's Work Plan for the years 2002-2004.
The report on committees viz Auditing Standard, Accounting Standard, Public debt., EDP, Environmental Auditing Privatization, Programme evaluation were also read and progress was reported.
SAI-Norway presented a report of the activities of the INTOSAI Development Initiative (IDI).
SAI-U.S.A. mooted a proposal to the INTOSAI Governing Board for establishing a Strategic Planning Task Force to develop a strategic planning framework for guiding INTOSAI's future in the 21st century.
Chairs of all the Regional Working Groups, including ASOSAI, presented Reports on their activities since the last INCOSAI.
The report on ASOSAI activities was presented by SAI-Thailand, in its capacity as Chairman of ASOSAI.
SAI-Norway, as Chair of IDI submitted IDI's Strategic Plan for the period 2001-2006, duly approved by its Board and endorsed by the GB of INTOSAI at its 47th meeting, to the congress for approval.
The Strategic plan envisages its vision in creating greater accountability and increased transparency within the public sector through SAIs by enhancing their individual capacity to anticipate and respond proactively to emerging needs and priorities. For this purpose it would foster an environment in which continuous learning and development opportunities for audit professionals is provided, with priority given to developing and emerging nations.
| "The world is becoming closer and closer: The geographical
national borders are losing significance due to wide variety and large
volumes of exchange among nations. Accordingly the works of the SAI
are more international." Jong Nam Lee--- |
The Delegates of 17th INCOSAI SEOUL 2001
The 48th Governing Board Meeting of INTOSAI was held on Oct. 22, 2001 at Seoul, Korea prior to the XVII INCOSAI.
Mr. Guillermo Ramirez, Chairman INTOSAI appreciated the work accomplished by 7 regional groups, IDI and various Standing Committees and Working Groups.
The Secretary General reported upon the developments since the 47 G.B. meeting which took place in Seoul, Korea in May 2000. The main activities during this period were:
Two motions for amending INTOSAI statutes moved by SAI-India and SAI-Norway respectively, were put before the Governing Board Members for adoption so that these could be placed before the Congress for enactment. The effect of these two proposed amendments would be to increase the size of the Governing Board 16 to 18.
The 49th Governing Board Meeting of INTOSAI was held on October 27, 2001 immediately after the XVII INCOSAI Chairman of the Governing Board read the opening address and the report. The first Vice Chairman of the Board, Dr. Arpad Kovacs, who is the host of the next INCOSAI in 2004, apprised the members about their plans of hosting the 2004 INCOSAI. The members were informed that XVIII INCOSAI will be held at Budapest Convention Centre. The Ministry of External Affairs of Hungary and other organizations are being contacted for facilitation and for other technical arrangement. It is also planned to issue a first day stamp on the subject of the congress. Dr. Arpad Kovacs requested for support and cooperation from members.
Elections to the Finance Committee were also held during the meeting and it was moved that SAIs of India, Norway and Saudi Arabia should continue to serve as members on the Finance Committee in the forthcoming budget period in recognition of their meritorious services and long standing experience.
It was also agreed that the Governing Board establish a Strategic Planning Task Force to develop a strategic planning framework that can guide INTOSAI's future in the 21st century.
The 8th Meeting of the Working Group on Audit of Privatization was hosted by State Audit of office of Hungary in Budapest from June 11-13, 2001.
The programme of work included papers and presentations by Working Group members as well as further exchange of information and experience on the audit of privatization, consideration of the draft guidelines on best practice in the audit of economic regulation and of public/private and concessionary finance, which were being circulated to the full INTOSAI membership for comment, and further examination of the role of the state as a minority shareholder in private businesses.
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"We attach great importance to organizing the 18th
INCOSAI, as we are introducing a major reorganization which aims at
creating a new and modern system and structure in Hungarian Audit Office
in order to realize the adjustment to the market economy".
Dr. Arpad Kovacs |
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"I would stress the importance of a clear and better
audit system which could be equally applied to the various international
institutions".
Mr. Bjarne Mork Eidem |
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"SAIs should be careful to protect their institutional
independence from the audited entity and guard against inappropriate
outside influence, in contributing to and auditing administrative and
government reforms. The issue of independence is of overwhelming
significance to the SAI Community".
Mr. David M. Walker |
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"Corrupt practices have increased and become prevalent
worldwide and I will play my part in letting member institutions share
advanced audit techniques, thereby increasing the transparency in global
transactions". Mr. Jong-Nam Lee |
