CAG: Human Expertise and Tech Synergy Key to Transparency

Advanced Technologies and Human Expertise Must Work Together

K Sanjay Murthy, the Comptroller and Auditor General (CAG) of India, emphasized on Saturday that a strategic blend of human expertise and advanced technologies is essential to enhance auditing efficiency and promote transparency in the evolving economic landscape. Speaking at the prestigious World Forum of Accountants in Greater Noida, Murthy outlined how this synergy can redefine accountability and improve public trust.

Highlighting the critical role of public accountability, Murthy stated that it is driven by the need to maintain a relationship of trust between citizens and the public sector. Transparency, reliability, and integrity are fundamental pillars that determine how the public judges the management of public funds and resources by governmental institutions.

Digital Governance and Changing Expectations

Murthy addressed the profound impact of digital transformation on governance. He noted that the contemporary shift towards ‘minimum government, maximum governance’ has reshaped the understanding of accountability. The modern paradigm emphasizes transparency, public engagement, and real-time oversight of governmental operations.

“The complexity of modern governance systems, reinforced by digital tools, demands a fresh perspective on public accountability,” said Murthy. He added that as younger generations become more vocal and involved in public discourse, their expectations for institutional performance have risen sharply. This calls for unwavering adherence to values such as efficiency, transparency, and integrity.

Artificial Intelligence and Data Analytics in Auditing

Murthy elaborated on how recent advancements in artificial intelligence (AI) and machine learning are significantly expanding the scope of auditing. These tools offer auditors unprecedented capabilities to analyze complex data sets, detect anomalies, and derive insights with greater accuracy. However, he warned that the deployment of these technologies must come with appropriate safeguards to ensure fairness and accountability.

To that end, the CAG has released an AI Strategy Framework designed to guide the ethical and effective integration of AI in auditing. The document outlines strategies to enhance audit precision while maintaining transparency and explainability. “AI should augment, not replace, human judgment,” Murthy asserted.

Human Resource Development is Crucial

The effective implementation of AI and data analytics in auditing requires simultaneous investment in human capital. Murthy stressed that training auditors in digital competencies is essential for maximizing the benefits of technological integration. “Our workforce must be prepared to work alongside intelligent systems to deliver meaningful insights,” he said.

He also underscored the importance of cross-sector collaboration. Public-sector partnerships, external collaborations with academic and private institutions, and innovative thinking are vital to accelerating the impact of AI adoption in the auditing ecosystem.

Trust and Accountability in the Digital Age

Murthy noted that the future of public accountability is closely tied to the evolution of digital governance. He emphasized the importance of inclusivity, cybersecurity, and public trust in both national and global institutions. “Accountability is no longer just about compliance; it’s about building confidence in the systems that govern us,” he remarked.

He called for the auditing and accounting professions to proactively assess emerging risks and develop robust mechanisms to manage them. Particular attention must be paid to areas such as sustainable development and IT-enabled operations, which pose complex challenges for traditional accountability models.

Vision for a Developed India

Murthy concluded by linking the integration of technology and human expertise to the broader national vision of Viksit Bharat—a developed India. He expressed confidence that combining innovative tools with skilled professionals can lead to more effective and insightful auditing practices. This, in turn, would bolster transparency, enhance public trust, and contribute to the transformation of governance in India.

“The synergy between human insight and advanced tech is not just a strategic advantage—it is a necessity for building a transparent and accountable future,” Murthy concluded.


This article is inspired by content from Original Source. It has been rephrased for originality. Images are credited to the original source.

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