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Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

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Page 1: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data
Page 2: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO

Content

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2

Introduction of INTOSAI WGBD

3

Background of INTOSAI WGBD

First working group meeting

Page 3: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Introduction of INTOSAI WGBD

• Most newly established INTOSAI entity

• Put forth the motion to approve by the Knowledge Sharing Committee (KSC), chaired by SAI India

• A formal platform to share knowledge and experience on a topic of critical importance to many SAIs

Page 4: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Introduction of INTOSAI WGBD

• 19 members and 1 observer

• Chair- SAI China

• Vice Chair-SAI USA

Page 5: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Background of INTOSAI WGBD

• Obtaining access to data, analyzing data, and developing insights from that data will continue to be an essential part of the work that Supreme Audit Institutions do--both now and in the future.

• There are a number of opportunities that big data and enhanced data analytics can bring to the audit community.

• By leveraging evolving technologies, tools, and techniques in the area of data analytics, SAIs can greatly enhance the impact of their audit work.

Page 6: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Background of INTOSAI WGBD

• In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data ranked the first among the 60 research projects.

• EUROSAI Seminar on "Open Data" on 26-27 November, 2015.

• The OLACEFS - EUROSAI meeting held in Quito featured a discussion on use of Open Data and SAIs

• US-China Seminar on December, 2015

• China-India Seminar on “Big Data” , 2015

Page 7: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Background of INTOSAI WGBD

• Center for Enhanced Analytics – SAI USA in 2016

• Audit Information Management Office - SAI Brazil in 2017.

• Center for Data Management and Analytics – SAI India in 2016

• Department of Electronic Data auditing – SAI China in 2014

Page 8: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO Background of INTOSAI WGBD

• Proposal initiated by Mr. Liu Jiayi, former Auditor General of CNAO and Mr. Gene Dodaro, Comptroller General of SAI United States on behalf of the INTOSAI Supervisory Committee on Emerging Issues.

• Proposal approved during the meeting of INTOSAI Committee on Knowledge Sharing and Knowledge Service at Mexico City, Mexico in September 2016

• Motion approved by the INTOSAI Governing Board and Congress at Abu Dhabi in December 2016

Page 9: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO First meeting of INTOSAI WGBD

• 18-19 April, 2017

• CNAO’s Audit Academy in Nanjing

• 49 participants from 18 SAIs

• Shared experience in big data analytics in respective SAIs.

• Adopt the Terms of Reference and Working Plan(2017-2019)

Page 10: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO First meeting of INTOSAI WGBD

The strategic goals of INTOSAI WGBD:

• Identify the opportunities and challenges that SAIs are facing in a big data world to provide recommendations to SAIs.

• Summarize the know-how, experiences and good practices concerning big data assisted audit, to help SAIs boost relevant skills.

• Develop guidelines and research reports, to share knowledge and support capacity building activities in big data assisted audit.

• Strengthen bilateral, regional and INTOSAI-wide cooperation among SAIs in big data assisted audit.

Page 11: Big Data Practice in National Audit office of China · CNAO Background of INTOSAI WGBD • In a survey of INTOSAI Knowledge sharing Committee (KSC) among INTOSAI members, big data

CNAO First meeting of INTOSAI WGBD

• Identify the potential research topics:

– Basic framework of big data auditing

– Auditing technologies innovation

– Auditing management revolution

– Big data auditing practices

• Next meeting host: SAI US