Role of supreme audit institutions has expanded amid rising expectations from citizens: CAG Murthy

New Delhi: As Governments operate in an increasingly complex environment and citizens increasingly expect greater transparency, the role of Supreme Audit Institutions has also expanded, said CAG K Sanjay Murthy on Monday.

The Comptroller & Auditor General of India (CAG) was speaking at the two-day conference of INTOSAI Working Group on Follow-up Audit that started.

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Building on the momentum of the first meeting in Penang, Malaysia in 2025, in this 2nd meeting delegates from across the INTOSAI community have gathered to advance the WGFA Compendium, review the 2026 Work Plan, and deepen knowledge on measuring real audit impact, from monetary and environmental to digital and anti-corruption outcomes.

Murthy said governments today operate in an increasingly complex environment shaped by digital transformation, climate change, artificial intelligence and the pursuit of the Sustainable Development Goals.

At the same time, citizens expect greater transparency, accountability and effective delivery of public services, he said.

"In this evolving landscape, the role of Supreme Audit Institutions (SAIs) has also expanded. While compliance and financial accountability remain fundamental, legislatures and citizens increasingly expect assurance that public expenditure delivers intended outcomes and that audit recommendations are effectively implemented," the CAG said, and added that this is where follow-up audit becomes critical.

Murthy further said that an audit report is no longer seen as the end of the accountability process, but rather the beginning of a process for ensuring accountability, strengthening governance and for improving systems.

Recommendations create real public value only when they lead to stronger governance, better service delivery and more efficient use of public resources.

"This is reflected in INTOSAI- Principle P-12, which highlights the role of SAIs in strengthening accountability, transparency and public trust, and in ISSAI 100, which emphasises that public audit promotes continuous improvement in public administration," he said.

The CAG said he was pleased to learn that the Work Plan of the INTOSAI Working Group on Follow up Audit for 2025-2028 is progressing well. It reflects a shared ambition: to ensure that audit does not end with recommendations, but leads to action and, ultimately, to better governance and better outcomes for citizens.

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The three pillars of the Work Plan - Knowledge Development, Knowledge Sharing and Capacity Building - provide a strong foundation for this endeavour.

The Compendium on Best Practices of Follow up Audit is particularly promising, Murthy said.

"By bringing together the experiences and innovations of SAIs from different parts of the world, it can become a valuable resource for learning from one another and strengthening follow-up practices across the INTOSAI community," he added.

SAI India is contributing to this effort by leading the chapter on the role of digital technologies and ICT in follow up audits, he said.

"Technology is opening new possibilities for how we gather evidence, monitor implementation, identify risks and assess impact," he said.

Harnessing these possibilities can make follow-up audits not only faster and more efficient, but also more insightful and outcome-oriented, Murthy said.

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