Auditor General’s Office has reinvigorated its Information System(IS) audit function with new efforts to provide better assurance on significant information systems at public institutions.

To start off, AGO carried out an audit of Use of IT in the Valuation of Import Duties of Maldives Customs Service (MCS). In this audit, AGO looked at general controls in the IT environment of MCS and specific controls with respect to MCS’s valuation application, E-valuator. General controls that apply to all systems, components and processes and data were tested whilst in E-evaluator, specific application controls to ensure privacy and security of data used by and transmitted between applications were tested. The findings have been categorized into High, Medium and Low risks. These ratings are based on our judgment of severity of risks represented by the audit findings to the achievement of system objectives.

Delegates of SAI Maldives participated in the 24th International Congress of Supreme Audit Institutions (INCOSAI) held at Rio De Janeiro, Brazil from 7th - 11th November 2022. The delegation was headed by the Auditor General of Maldives, Mr. Hussain Niyazy. Director, Performance Audit Department, Rauhath Hussain and Manager, Performance Audit Department, Mohamed Ibrahim Jaleel attended along with the Auditor General. The INCOSAI is an opportunity to exchange ideas and experiences among audit institutions from around the world. About 800 participants representing more than 190 Supreme Audit Institutions discussed key issues in the public audit community and possible solutions to these issues with the purpose of making strategic decisions.

WGEA booth was open to learn more about this year’s assembly which was held in Maldives with its main takeaways. Auditor General of SAI Maldives Mr. Hussain Niyazy and the Auditor General of Finland Dr. Sami Yläoutinen was available on 10th November 2022 from 12:00 to 12:30 (Rio Time) for discussion on climate resilience, the main topic of discussion at the 21st WGEA Assembly. There was a great turnout at the session which involved insightful discussions with multiple delegations from SAIs.

The Climate Scanner was launched in the INCOSAI 2022 and AGO was the first Supreme Audit Institution to sign a commitment of collaboration for the project. The Climate Scanner is a global initiative led by the Tribunal de Contas da União - TCU and is a rapid assessment tool for climate action. Speaking at the launching of the project, Auditor General, Mr. Hussain Niyazy noted that the tool is essential, particularly for the low-lying countries like the Maldives, and urged all SAIs to collaborate on the initiative.

A bilateral meeting was held between the Auditor General's Office and the delegates from the Turkish Court of Accounts on 10th November 2022 at Rio De Janeiro. The parties held discussions focusing on strengthening the existing professional relationship between the Supreme Audit Institution of the Maldives and the Turkish Court of Accounts as well as potential knowledge sharing and capacity development programs.

Global Cooperative Audit on Climate Change Adaptation Actions led by INTOSAI Development Initiative - IDI in collaboration with INTOSAI Working Group on Environmental Auditing (WGEA) was kicked started on 11th November 2022 at International Congress of Supreme Audit Institutions (INCOSAI) 2022. Auditor General of the Maldives and SAI Finland held a panel discussion at the event. In his speech, Auditor General Mr. Hussain Niyazy noted that the combined efforts of all the SAIs in holding their governments accountable could be the critical push that the globe needs to finally reach its climate commitments and that globally we need more finances on adaptation for the countries at the forefront of this existential crisis.

The XXIV International Congress of Supreme Audit Institutions (INCOSAI 2022) came to an end, with the approval of the Rio Declaration by the INTOSAI community gathered in Rio de Janeiro, Brazil. In this declaration, the International Organization of Supreme Audit Institutions (INTOSAI) pledged to continue its work by being responsive to changes and emerging risks, and to foster improved collaboration with stakeholders to advance the work of SAIs and INTOSAI.

A three-member delegation comprising Auditor General Hussain Niyazy, Assistant Auditor General Ibrahim Fazeel and Director Ahmed Salih attended the 21st World Congress of Accountants dubbed “the Olympics of Accountants” held in Mumbai, India from November 18-21 at Jio World Centre. The theme for the Congress was “Building Trust Enabling Sustainability”. The Congress was hosted by the Institute of Chartered Accountants of India (CA India)

More than 6,000 delegates from over 134 countries attended the event which is held every four years. Panel discussions, keynote addresses and speeches from business leaders, accountants, senior government officials, technical experts and other eminent personalities were the main highlights of this year’s Congress. The panellists and speakers explored topics such as the Future of Accountancy Profession, Building an Effective Ecosystem for High-Quality Sustainability Disclosure, Accountancy Profession: Partner in Nation Building, Taxation Landscape in India, Taxation in the New Global Era, ICAI: Robust Regulatory Framework, Assurance: Enhancing Trust and Confidence in Sustainability Information, Enabling Sustainability for a Better Future, Initiatives for MSME, Start Up, PFM and Export of CA Services and Public Sector Priorities: Trust, Sustainability and Accountability. The Comptroller and Auditor General of India, Shri Girish Chandra Murmu was among the distinguished speakers; he delivered his theme address on Accountancy Profession: Partner in Nation Building.  
The Auditor General who is also an ex-officio member and the interim President of Institute of Chartered Accountants of the Maldives (CA Maldives) was joined at the Congress by other members of the interim Council of CA Maldives which also includes the two officials of the Auditor General’s Office accompanying him on the trip. The delegation met with senior officials of International Federation of Accountants (IFAC) including the newly elected president Asmâa Resmouki to discuss the initiatives taken by CA Maldives and the Auditor General’s Office to develop the accounting profession in the Maldives. The Auditor General, as the president of CA Maldives, updated the IFAC representatives on the milestones that the professional accountancy organisation had achieved since its formation in 2020 while discussing the potential avenues for IFAC to provide guidance to CA Maldives in applying for and obtaining its membership. The delegation met with senior officials of CA India to explore potential ways in which both organisations can share knowledge and experience in the areas of quality assurance, valuation, and taxation. 

The SAI Young Leaders program for 2022 – 2023 was participated by AGO with the two nominated SYL Leaders, this time from Performance Audit Department. They are Manager Mohamed Ibrahim Jaleel and Senior Auditor Khadheeja Afsala Adam. The first capacity building exercise and sessions of the program are held in Thailand from 27th November to 11th December.