The 2024 meeting of Comptroller and Auditor Generals (CAGs) from 29 countries, including China, held in Hyderabad, India, has resulted in a significant agreement to prioritize cybersecurity audits and adopt artificial intelligence (AI) and machine learning (ML) in audit processes. The gathering concluded with a commitment to equip supreme audit institutions worldwide to meet the challenges of a rapidly changing digital era.
The 2026-28 work plan agreed upon by the CAGs focuses on cybersecurity audits and remote audits using Internet of Things (IoT) technologies. To enhance the capabilities of auditors, India launched a 9-month AI/ML certification program to train auditors from other countries. This initiative aims to build capacity and promote research, capacity building, and development of new audit knowledge.
The meeting also showcased India's PM GatiShakti initiative, which demonstrates the use of AI, Geographic Information Systems (GIS), and big data in infrastructure planning, monitoring, and audit processes. Furthermore, the CAG of India announced a collaboration with IIT Madras to develop a large language model (LLM) trained on audit and inspection reports, which can benefit other countries.
The agreement highlights the importance of global cooperation among supreme audit institutions in addressing the challenges of the digital era. By prioritizing cybersecurity audits and leveraging AI and ML, CAGs can enhance their capabilities and ensure the effective use of technology in audit processes.
