Auditors from the State Audit Office completed one-month international compliance audit training program, hosted in Noida (India) at the International Center for Information Systems and Auditing (ICISA) of India's Supreme Audit Institution. Eter Katsadze, Senior Auditor of the Audit Department of Abkhazia, and Nino Bukhnikashvili, Senior Auditor of the Social Sphere Audit Department participated in the training program.
Within the scope of the training program, the auditors discussed various aspects of conducting compliance audits, such as: risk assessment in compliance audits; collection of audit evidence, their assessment and documentation; Compliance Audit with an Environmental Perspective (GUID 5201); Government Debt Audit Guide (GUID 5250); audit of indirect taxes; income tax audit; use of artificial intelligence in auditing; general overview of blockchain and the use of blockchain in GST.
The representatives of the SAI India shared with the training participants their country’s experience on various issues, including tax administration, e-governance of India, working principles of Indian tax system - GSTN consulate. The trainees were also introduced to the computer programs used by the Indian auditors for data visualization, audit management system OIOS, audit manuals of various areas.
The Program was attended by 37 Representatives of SAIs from 27 countries.
At the end of the training programme, the participants were hosted at the Central Office of the SAI of India and were awarded training certificates by Deputy Auditor General Parveen Mehta.
