V.J. Kaul, Comptroller and Auditor General of India and the board's liaison to goal 3-Knowledge Sharing, presented his report to the Governing Board and the XIX INCOSAT. According to the INTOSAI strategic plan, the purpose of goal 3 is to encourage SAI cooperation, collaboration, and continuous improvement through knowledge sharing, including providing benchmarks, conducting best practice studies, and performing research on issues of mutual interest and concern. The Working Group on Environmental Audit has made significant progress in executing the six goal areas set out in its 2005-2007 work plan, which was approved at the XVIII INCOSAI. In November 2005, the INTOSAI Governing Board launched the Task Force on the Accountability for and Audit of Disaster-related Aid. Its overall objective was to formulate guidelines and best practices for SAIs and relevant stakeholders in order to have a potential audit trail in place before future disasters occur.