AI and Data: CAG Sanjay Murthy Outlines Future of Public Audit
CAG Sanjay Murthy discusses AI, data analytics, and digital transformation in public audit at the ASOSAI conference in Vietnam.
In an era where governance is rapidly shifting toward digital platforms, the Comptroller and Auditor General (CAG) of India, Sanjay Murthy, has called for a fundamental evolution in how public audits are conducted. Speaking at an international forum, the CAG emphasized that digital transformation of public audit is no longer an option but a necessity to ensure transparency and accountability in a changing world.
Global Dialogue in Hanoi
The insights were shared during the International Conference on “Supreme Audit Institutions in a Changing World: Vision, Institutional Framework and Innovation,” held on October 27, 2026, at the National Convention Centre in Hanoi, Vietnam. Hosted by the State Audit Office of Viet Nam (SAV), the event served as a gathering point for Heads and representatives of Supreme Audit Institutions (SAIs) from across the globe.
Serving as the Chair of the Asian Organisation of Supreme Audit Institutions (ASOSAI), Sanjay Murthy delivered the welcome remarks, where he asserted that the credibility of a public audit rests on three pillars: professional integrity, a strong legal mandate, and absolute institutional independence.
The Blueprint for Digital Audit
During a detailed keynote address titled “Digital Transformation of Public Audit: Prerequisites, Practice and the Road Ahead: The Experience of SAI India,” the CAG shared how India is leveraging its vast digital infrastructure to modernize oversight. He identified three critical prerequisites for any nation seeking to digitize its audit processes:
- Legal Mandate: A clear legal framework that ensures auditors have authorized access to government data.
- Trustworthy Evidence: The establishment of digital evidence that is secure, confidential, and protected by robust safeguards.
- Institutional Mechanisms: Systems capable of collecting, integrating, and analyzing data across various public authorities.
Murthy further elaborated on the need for standardized data and secure sharing mechanisms, noting that the ultimate goal is to enhance the quality and timeliness of audits while expanding their coverage.
AI and Human Judgment: The Balance
A key highlight of the presentation was the role of cutting-edge technology. The CAG detailed how SAI India is utilizing artificial intelligence (AI) and data analytics to identify risks more efficiently. However, he issued a crucial caveat: technology should act as a complement to professional judgment, not a replacement for it.
He stressed that for digital transformation to be successful, there must be a sustained investment in data governance, institutional processes, and the continuous upgrading of auditor skills.
International Cooperation and Capacity Building
Beyond the keynote, the CAG participated in a high-level panel discussion with representatives from China, Singapore, Pakistan, Malaysia, Egypt, and Greece. The dialogue focused on the evolving responsibilities of SAIs and the necessity of international cooperation to tackle emerging governance challenges.
On the sidelines of the conference, bilateral meetings were held with the Heads of SAIs from Cambodia, Lao PDR, Vietnam, and Greece to explore technical collaboration and knowledge sharing.
India's Offer to the World
Demonstrating India's commitment to the global audit community, SAI India offered specialized training programs to international partners. These include:
- A nine-month online certification programme focusing on Data Analytics, AI, and Cybersecurity.
- A six-week foundational programme designed to give auditors from various backgrounds practical skills in emerging technologies.
The CAG also expressed India's readiness to provide specialized technical assistance to help other nations strengthen their public financial management and improve outcomes for their citizens.