India 2012 ENG

At the request of the Controller and Auditor General (CAG) of India, an international peer review team reviewed the performance audit function of SAI India. The peer review team was led by the Australian National Audit Office and included representatives from the supreme audit institutions of Canada, Denmark, The Netherlands and the United States of America.

The scope of the peer review focused on SAI India’s Audit Quality Management Framework (AQMF) as it pertains to performance audit, reflecting the essential role of the AQMF in providing assurance to the CAG that his office is meeting applicable standards of professional practice.

The objective of the peer review was to assess the extent to which the performance audit function of SAI India adheres to applicable standards of professional practice; and to identify opportunities for improvement. A Memorandum of Understanding, between SAI India and the peer review members, set out the agreed terms and conditions of the peer review, including the objective. The scope of the peer review focused on SAI India’s AQMF as it pertains to performance audit, reflecting the essential role of the AQMF in providing assurance to the CAG that his office is meeting applicable standards of professional practice. The period under review covered performance audit reports of the CAG presented to the Parliament or a state legislature from April 2010 to March 2011.

Australian National Audit Office

Barbara Cass Deborah Jackson
Stuart Turnbull Jane Whyte
Brendan Mason

Office of the Auditor General of Canada

Eric Hellsten Patricia Bégin

Rigsrevisionen (National Audit Office of Denmark)

Inge Laustsen Lena Küppers

Algemene Rekenkamer (The Netherlands Court of Audit)

Thomas Meijer Erik Israël

Government Accountability Office (United States of America)

Diana Pietrowiak Cynthia Jackson