Meetings

Theme: Water Resources Audit Takes Center Stage at the 7th Meeting of SCO Member State SAI Heads

• Reports were reviewed and experience was exchanged on auditing water resources, with a focus on glacier protection and the sustainable use of water, including national approaches and audit practices presented by participating SAIs.
  • The importance of water resources as a key factor for sustainable development in the context of climate change was emphasized, along with the need to enhance transparency and efficiency in the management of water-related projects and to promote innovative technologies for water treatment and reuse.
  • The results of a parallel audit in the agricultural sector were presented and discussed as part of joint audit cooperation among SCO member state SAIs.
  • A Joint Statement, the Minutes of the Meeting, and the Action Plan for 2025–2027 were adopted, providing for seminars and joint activities on environmental auditing, audit digitalisation, data analytics, and auditing the sustainable use of glacial and water resources.

Initiative of the Accounts Chamber of the Russian Federation on Amending the SCO Financial Documents

In accordance with the Joint Communiqué of the SCO Council of Heads of Government, signed in Islamabad in October 2024, the need to improve the external audit mechanism and to involve the Supreme Audit Institutions of the member states in this work was formally recognized. This decision established the legal basis for further actions in this area.

In April 2025, at the 7th Meeting of the Heads of SAIs of SCO Member States held in Dushanbe, the parties supported the proposal to establish a temporary Working Committee chaired by the Accounts Chamber of the Russian Federation. At present, through active cooperation within this temporary Working Committee, the parties are preparing proposals to amend the SCO Financial Rules and Financial Regulations in order to formalize the key role of Supreme Audit Institutions within the system of external oversight.

Theme: The use of advanced audit technologies, including artificial intelligence and cybersecurity.

• Participants shared their experience in integrating IT solutions and software-hardware systems into audit practice, including the use of digital tools to enhance audit efficiency and effectiveness.
  • Particular attention was paid to developing auditors’ competencies in the areas of digitalisation, data quality, and the establishment of technological ecosystems within Supreme Audit Institutions.
  • The Minutes, a Joint Statement, and the Action Plan for 2023–2024 were adopted, providing for the organisation of seminars on digital education platforms and the application of advanced technologies in public-sector auditing.

Theme: The exchange of knowledge and experience on expenditure of COVID-19 audit.

• Examples were reviewed on how audit practices adapted to new conditions, including the development and use of digital tools and remote audit procedures.
  • Approaches to auditing public expenditures related to COVID-19 were discussed, along with the pandemic’s impact on the achievement of the Sustainable Development Goals (SDGs).
  • Support was expressed for initiatives on mutual peer reviews, parallel audits, and the use of educational platforms, such as INTOSAI University, to strengthen professional competencies.