The Comptroller and Auditor General of India, K Sanjay Murthy, and the State Comptroller and Ombudsman of Israel, Matanyahu Englman, signed a Memorandum of Understanding in New Delhi on June 22, 2026, to enhance cooperation between the two Supreme Audit Institutions. The agreement establishes a framework for exchanging audit methodologies, technical expertise, and training programmes. It also opens the door for joint work on integrating artificial intelligence and data analytics into public sector auditing.
The Signing Ceremony
Englman visited the Office of the Comptroller and Auditor General of India alongside a high-level delegation from the Office of the State Comptroller and Ombudsman of Israel. The Israeli delegation included Reuven Azar, Ambassador of Israel to India, and Miri Weiss, Head of the International Department. The Indian side was represented by KS Subramanian, Deputy Comptroller and Auditor General, BK Mohanty, Chief Technology Officer, and Vimalendra Patwardhan, Director General from SAI India.
The visit was described by the Office of the CAG as an important milestone in strengthening professional cooperation and institutional ties between the Supreme Audit Institutions of India and Israel. A bilateral meeting between Murthy and Englman preceded the signing of the MoU.
Key Provisions of the MoU
The MoU creates a structured framework for enhanced cooperation between the two audit bodies across several areas. It facilitates the exchange of professional knowledge, auditing methodologies, and technical expertise. Training opportunities and sharing of best practices in public sector auditing are also central to the agreement.
To operationalise the partnership, both sides discussed organising bilateral seminars alternately in India and Israel. These seminars are intended to enable the exchange of professional expertise, experiences, and innovative practices in areas of mutual interest. The agreement is designed as a flexible mechanism that allows both institutions to collaborate on evolving challenges in public financial oversight.
Understanding the CAG of India
The Comptroller and Auditor General of India (CAG) is the constitutional authority responsible for auditing all receipts and expenditure of the Government of India and state governments. The office derives its mandate from Articles 148 to 151 of the Constitution of India. Article 148 provides for the appointment of the CAG by the President, while Article 149 defines its duties and powers in relation to the accounts of the Union and the states. Article 151 requires that the CAG’s reports be submitted to the President or the Governor, who then places them before Parliament or the state legislature.
The CAG is a key pillar of India’s democratic framework, often described as the guardian of the public purse. Its independence is constitutionally protected. The CAG is appointed by the President, can only be removed from office on grounds similar to those for a Supreme Court judge, and its salary and administrative expenses are charged on the Consolidated Fund of India, making them non-votable by Parliament. These safeguards ensure that the CAG can function without executive pressure.
The duties and powers of the CAG are further elaborated in the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. In international terms, the CAG of India serves as the country’s Supreme Audit Institution (SAI), and it is an active member of the International Organization of Supreme Audit Institutions (INTOSAI), the global umbrella body for government audit institutions.
The current CAG, K Sanjay Murthy, is the 15th Comptroller and Auditor General of India. He assumed office on November 21, 2024, succeeding Girish Chandra Murmu. Before his appointment, Murthy served as Secretary in the Department of Higher Education, Ministry of Education, and is a retired IAS officer of the 1989 batch from the Himachal Pradesh cadre.
About Israel’s State Comptroller and EUROSAI
The State Comptroller and Ombudsman of Israel is the supreme audit institution of Israel, responsible for examining government operations, state-owned enterprises, and public institutions. The office also functions as the country’s Ombudsman, handling complaints from citizens against public bodies. Matanyahu Englman has served as the State Comptroller and Ombudsman of Israel since 2019, after being elected by the Knesset.
Englman also holds the position of President of the European Organization of Supreme Audit Institutions (EUROSAI) since May 2024, becoming the first Israeli State Comptroller to lead the organisation. EUROSAI was established in 1990 and has 50 member SAIs from European states along with the European Court of Auditors. It promotes professional cooperation, knowledge exchange, and innovation in public sector auditing across Europe. Englman is expected to serve as EUROSAI President until 2027.
Both India and Israel are members of INTOSAI, the global apex body for Supreme Audit Institutions. Founded in 1953 and headquartered in Vienna, Austria, INTOSAI has 193 members and operates under the motto “Mutual experience benefits all.” It develops international auditing standards and facilitates cooperation among SAIs worldwide.
AI in Public Sector Auditing
As part of his visit, Matanyahu Englman delivered a lecture under the Dr BR Ambedkar Lecture Series on the theme “Artificial Intelligence in Public Sector Auditing: Advanced Applications, Performance Auditing and Innovative Tools in Modern State Auditing.” The lecture highlighted how emerging technologies, including AI and data analytics, are transforming the effectiveness, efficiency, and impact of public sector audits.
Englman shared insights from Israel’s experience in leveraging innovative technologies to strengthen public oversight and improve accountability. The discussion was highly relevant to India’s ongoing efforts in this domain. The CAG of India has been actively deploying artificial intelligence and machine learning tools to move beyond traditional sampling-based audits toward holistic data analysis. These tools are already being used to detect irregularities and unfair practices in government tenders.
The MoU is expected to accelerate this technological transition by enabling structured exchanges of knowledge and expertise between the two SAIs in the field of AI-driven auditing.
Significance of the Agreement
The MoU reaffirms the shared commitment of both institutions to promoting transparency, accountability, good governance, and innovation in public administration. For India’s CAG, the partnership opens access to Israel’s advanced audit methodologies, particularly in technology-driven auditing. For Israel, engagement with India’s vast and diverse audit landscape offers valuable operational insights.
Beyond the institutional level, the agreement strengthens the broader bilateral relationship between India and Israel, two countries that have deepened their strategic partnership across defence, agriculture, water management, and technology in recent decades. This MoU marks a first-of-its-kind formal cooperation between the audit institutions of the two nations, setting the stage for long-term professional collaboration. The proposed bilateral seminars, to be held alternately in both countries, will ensure that the partnership remains active and evolves with emerging challenges in public sector auditing.
Key Takeaways
- The CAG of India and the Supreme Audit Institution of Israel signed an MoU on June 22, 2026 in New Delhi to enhance cooperation in public sector auditing.
- The MoU facilitates the exchange of audit methodologies, technical expertise, training opportunities, and best practices between the two SAIs.
- Matanyahu Englman, State Comptroller and Ombudsman of Israel, also serves as President of EUROSAI, an organisation established in 1990 with 50 member SAIs.
- The CAG of India derives its constitutional mandate from Articles 148 to 151 of the Constitution, with further elaboration in the CAG’s DPC Act, 1971.
- The current CAG, K Sanjay Murthy, is the 15th Comptroller and Auditor General of India, having assumed office on November 21, 2024.
- INTOSAI, the global umbrella body of Supreme Audit Institutions, was founded in 1953 and is headquartered in Vienna, Austria.
