The Steering Committee takes on a coordination role and evaluates whether the KSC's tasks are consistent with INTOSAI's strategic goals and objectives. One meeting is expected to take place every year. Important activities of the working groups will be presented to the Steering Committee to ensure coordination in order to achieve the objectives set for Goal 3.

The main tasks are to encourage SAI cooperation, collaboration, and continuous improvement through knowledge sharing, such as through providing benchmarks, conducting best practice studies, and performing research on issues of mutual interest and concern.

  https://www.intosaicommunity.net/staticpages/steeringCommittee

Tasks of the Working Group on Public Debt include the following:

• Prepare and publish guidelines and other materials for use by SAIs to encourage the proper reporting and sound management of public debt;
• Identify key issues for the development of responsibilities and procedures for auditing and evaluating public debt commitments;
• Prepare papers examining matters of definitions, reporting, and evaluating public debt;
• Exchange knowledge with other institutions dealing with public debt issues;
• Promote specific studies relating to the mandate of the Working Group.

The Working Group on Public Debt also has the permanent collaboration of the INTOSAI Development Initiative (IDI).

  intosaicommunity.net/wgpd

The Working Group on IT Audit aims to support SAIs in developing their knowledge and skills in the use and audit of information technology by providing information and facilities for exchange of experiences, and encouraging bilateral and regional cooperation.

The Working Group's aims include:

• Supporting and promoting the development and transfer of knowledge;
• Publishing an IT Audit Directory on the basis of members' contributions;
• Promoting discussion, development and dissemination of standards and guidelines among the members, and encouraging bilateral and regional cooperation and exchange of experiences;
• Promoting local and regional training activities for auditors and audit directors;
• Assisting individual SAIs to locate expertise within the member countries for bilateral exchange.

  intosaicommunity.net/wgita

INTOSAI Working Group on Environmental Auditing (WGEA), aims to encourage the use of audit mandates and audit methods in the field of environmental protection and sustainable development by both members of the Working Group and non–member SAIs.

The WGEA and its members share a commitment to use the power of public sector audit to leave a positive legacy for future generations, by improving the quality of the environment, the management of natural resources, and the health and prosperity of peoples around the world.

In order to carry out its mission, the WGEA:

• Assists SAIs in acquiring a better understanding of the specific issues involved in environmental auditing;
• Facilitates exchange of information and experience among SAIs; and
• Publishes guidelines and other informative material for their use.

  https://wgea.org

The WGFACML aims to support SAIs' in anti-corruption efforts to fight against corruption and money laundering, broadening available concepts, best practices and applications through co-operation, collaboration, and continuous improvement by developing guidelines, facilitating training programs, establishing database of audit best practices and working with INTOSAI organs and international organizations; with the following main objectives:

• Co-operation between SAIs to develop a set of professional pronouncements to enhance promoting  audit work performed by SAIs' in the field of  fighting corruption and money laundering and develop their capacities to perform their mandates in a way that enhances and supports the efficiency, effectiveness and transparency of government administration
• Promoting Capacity Building of SAIs’ professionals in the field of Fighting Corruption and  Money Laundering  as well as activating the international cooperation between the INTOSAI WGFACML and the international organizations.
• Sharing best practices and experiences of SAIs in the field of fighting corruption and money laundering.

  intosaicommunity.net/wgfacml
  http://wgfacml.asa.gov.eg

The INTOSAI Working Group on SDGs and Key Sustainable Development Indicators established according to the recommendation of the 19th Congress of the International Organisation of Supreme Audit Institutions (INTOSAI) held in Mexico City in 2007, is guided by the Strategic Plan of INTOSAI 2005–2010 and focuses in its activities on the realisation of the following strategic goals: to facilitate information and knowledge sharing among member SAIs and INTOSAI partners, to carry out evaluations and to render services on knowledge acquisition. The working group intends to enhance the role of SAIs in assessing the efficiency and effectiveness of national resources, to strengthen the credibility of INTOSAI at international level and to encourage the design and control of Key National Indicators in every possible way. The Working group considers as its long–term objective to help national governments to promote an increase of efficiency, transparency and public trust, to struggle against corruption and to assess the effectiveness of national resources in the interest of countries and peoples.

  WGSDG KSDI Website

The Working Group of Value and Benefists of SAIs (WGVBS) develops papers, guidelines, among other tools focused on the exchange and access to knowledge, experiences and best practices on how audit not only contributes to improving government performance, it also has an impact on the quality of life of citizens.

The seven regional INTOSAI organizations and the five official INTOSAI languages are represented by them. The projects and activities are related to:  the communication and promotion of the value and benefists of the SAIs;  to the principles of jurisdictional activities of SAIs; to assessment and identification of internal risk; to risk–managment on the incorporation of programs related to the Sustainable Development Goals; and, to the cooperation between SAIs and the three levels of government, among other themes.

With these efforts the WGBVS gives support to the INTOSAI members for strengthening the implementation of the INTOSAI P–12 objectives: accountability, transparency and integrity to be a model institution.

  intosaicommunity.net/wgvbs

In the aftermath of the recent global financial crisis, governments have embarked on many efforts to modernize their financial regulatory systems, including consolidating or creating new regulatory bodies, and to reform their financial regulatory requirements, such as revising capital standards or subjecting products to greater regulation. This working group aims to assist SAIs in addressing the challenges that exist in this area by developing tools and knowledge sharing opportunities for evaluating national reforms, along with sharing information on progress of reforms, and systematically tracking information of reforms at national and international levels.

  intosaicommunity.net/wgfes

The Working Group on Audit of Extractive Industries (WGEI) was established at the XXI Congress of the International Organisation of Supreme Audit Institutions (INCOSAI) held in Beijing, China, October 2013 with SAI Uganda as the Chair.

WGEI was formed in response to the need expressed by the INTOSAI–Donor Steering Committee based on survey results which indicated numerous challenges in auditing extractive industries including; technical complexity of the sector, capacity building needs, retention of specialized staff and limitations in SAIs mandate to audit extractive Industries.

The main objective of the Working group is to "promote audit of extractive industries within the INTOSAI community in order to support good governance and sustainable development for the UN post 2015 agenda".

The scope of the Working Group, as agreed by members, covers oil, gas and solid minerals.

  intosaicommunity.net/wgei

The Working group aims to develop the practice of Program and Public Policies Evaluation by SAIs and to provide interested SAIs with information, methodological tools and good practices examples.

The group endeavours:

• to develop the exchange of good practices in the field of Evaluation;
• to collect and disseminate information and to promote knowledge sharing among SAIs;
• to facilitate the planning and conducting of Program Evaluation by SAIs.

The Working group report (Program Evaluation for SAIs – a Primer) helps to identify the main issues of Evaluation for SAIs such as planning, resources and organisational capacities.

  intosaicommunity.net/wgeppp

The Working Group on Public Procurement Audit (WGPPA) was set up at the initiative of the Accounts Chamber of the Russian Federation and the U.S. Government Accountability Office. The initiative was unanimously supported by other countries both at the 64th meeting of the INTOSAI Governing Board and at the XXI INTOSAI Congress.

The Working Group aims to develop universally accepted common approaches and procedures of procurement contract audit and is based on the potential of Supreme Audit Institutions which have diverse experience in that field.

Among the tasks which the Working Group endeavors to accomplish are the analysis of international practices and methodological baseline underpinning procurement audit, the development of international procurement contract audit standards on its basis, aids and guides on procurement contract audit for speafiс sectors and spheres, the creation of a cohesive training base.

  intosaicommunity.net/wgppa

The Working Group on Big Data is a specialized working group approved by INTOSAI under Strategic Goal Three: Knowledge Sharing and Services. Its objective is to identify the challenges and opportunities faced by SAIs in the era of big data; to summarize the knowledge and experience in the field of big data audit; and strengthen relevant bilateral and multilateral technical cooperation.

  intosaicommunity.net/wgbd

WGISTA will focus on key developments in areas such as artificial intelligence, blockchain technology, cybersecurity, data analytics, 5G cellular network technology, machine learning, and quantum computing, among others, that will have an increasing impact on governments and their auditors. This work is directly connected to understanding the audited entity.

The strategic objectives of WGISTA will include:

• Work closely within INTOSAI and with key external stakeholders,
• Conduct environmental scanning to identify key issues in science and technology that will affect governments and their auditors,
• Assess and share best practices in auditing governments’ response to developments in science and technology,
• Assess and share best practices in developing and maintaining expertise within SAIs and applying science and technology in their auditing,
• Identify competencies required by SAIs and auditors to incorporate rapid developments in science and technology,
• Strengthen cooperation among SAIs and other relevant entities with a shared interest in this subject matter, and
• Create a list or database of experts or consultants that can be shared and used by INTOSAI members and Regional Organizations.

The primary objective of the Working Group on Follow-up Audit (WGFA) is to support SAI members by providing a platform to share good practices in addressing emerging challenges related to follow-up audit.

The establishment of the WGFA is essential to promote knowledge sharing and enhance accountability in post-audit assessments. By addressing universal challenges, adapting to diverse governance contexts, and emphasising continuous improvement, the Working Group will contribute to the development of common principles that elevate the impact and influence of follow-up practices internationally.