INTOSAI Working Group on Big Data Terms of Reference BACKGROUND
With rapid development of the Internet, the world is entering the era of big data. Big data not only brings profound changes to people’s work and life, but also provides a powerful tool for modernizing national governance capacity (NGCA). It serves as a driving force and key reference for social management and governance.
The application of big data offers similar opportunities for supreme audit institutions (SAIs). Auditing supported by data analytics, an all-data model targeting the audited entities, is changing traditional audit mentality and methodology, which has attracted extensive attention of the SAIs. SAIs have started wider and larger-scale data collection and application, and explored continuously the use of new techniques and methods. Within the INTOSAI framework, SAIs are making unremitting efforts in sharing knowledge and experience about big data, to promote national and global good governance and support global sustainable development. INTOSAI has also paid keen attention to big data analytics.
In December 2016, the 68th Meeting of the INTOSAI Governing Board adopted the motion submitted by the Knowledge Sharing Committee (KSC) to establish a Working Group on Big Data (WGBD), which was then endorsed by the 22nd INCOSAI. The National Audit Office of China (CNAO) was designated as WGBD Chair and the U.S. Government Accountability Office (GAO) as the vice chair. WGBD was established within Goal 3 – Knowledge Sharing.
OBJECTIVES
The strategic goals of INTOSAI WGDB are as below:
- 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 audit, to help SAIs boost relevant skills.
- Develop guidelines and research reports, to share knowledge and support capacity building activities in big data audit.
- Strengthen bilateral, regional and INTOSAI-wide cooperation among SAIs in big data audit.
MEMBERS AND ORGANIZATION
The WGBD welcomes the participation of all INTOSAI member SAIs. WGBD can be represented by either CNAO, the Chair, or GAO, the Vice Chair, to external parties.
The WGBD Secretariat, located at CNAO, provides administrative support and facilitates internal and external communication.
The organizational structure is to be determined after adequate discussion.
At present, the members of WGBD includes the 19 SAIs of China, United States, Austria, Bangladesh, Bhutan, Brazil, Denmark, Ecuador, Finland, India, Indonesia, Mexico, Netherlands, New Zealand, Norway, Pakistan, Russian Federation, Thailand and United Kingdom. SAI Estonia is an observer of WGBD.
RULE OF PROCEDURES
WGBD matters should be approved with consensus based on thorough communication and discussion. When necessary, decisions can be adopted by a simple majority.
Important issues, including but not limited to revision of TOR and change of Chair and/or Vice Chair, should be presented to the INTOSAI Governing Board for approval.
WGBD seeks to reach a consensus on its interim and final products.
Feedback on key WGBD products shall be solicited though correspondence or during meetings.
The working language of WGBD is English.
WORK PLAN
WGBD will develops 3-year work plans starting from 2017, to prescribe activities it will undertake each year in accordance with its strategic objectives. The work plans should include:
- Activities to be carried out and tasks to be completed;
- Expected deliverables; and
- Schedules and responsibilities.
INFORMATION SHARING AND REPORTING
1. Information exchange within WGBD
WGBD encourages all members to adopt various means of communication internally in a timely, efficient and effective manner.
2. Reporting to KSC
The Chair will be invited to the annual meetings of the KSC Steering Committee and report on WGBD activities.
WGBD regulations and products should be presented to the KSC after approval within WGBD.
3. Reporting to the Governing Board
The Chair will be invited to annual meetings of the INTOSAI Governing Board and report on WGBD’s work as observers. Reporting to Governing Board through the Goal Chair of KSC.
Key products of WGBD should be submitted to Governing Board meetings after approval within WGBD and for official products in accordance with the INTOSAI Due Process.
4. Reporting to INCOSAIs
The Chair should report WGBD’s work progress and deliverables to INCOSAIs through the Goal Chair of KSC.
EXTERNAL LIASON
WGBD seeks to communicate and cooperate with various INTOSAI committees and working groups.
WGBD encourages communication and cooperation with INTOSAI regions and other international organizations or agencies in the big data field.
WGBD will release products including research reports, best practices, case studies and other materials when appropriate to relevant agencies and/or conferences.
WGBD will consider the necessity of creating a website to present its terms of reference, work plans and products.