The expert Group of INTOSAI Supervisory Committee on Emerging Issues (SCEI) was established with responsibility of preparing the Governing Board and other INTOSAI stakeholders for emerging issues and undertaking enterprise risk management function on behalf of the Governing Board of INTOSAI. SCEI has created two templates to receive feedback from SAIs and INTOSAI Bodies to identify Emerging Issues and Risks Faced by INTOSAI, Regions and SAIs.