Independent advisors

The participation of external stakeholders brings different perspectives and provides valuable feedback to INTOSAI standard setting process. It increases the credibility and the recognition of INTOSAI professional standards.

Exchange of experience may help harmonise the international public auditing standards and contribute to mutual recognition of each organization’s auditing methods.

The PSC counts on Advisory Partners and Consultative Bodies that help in its standard setting activities.

Advisory Partners

The advisory partners are active observers at PSC Steering Committee meetings. In addition to giving general advice, they also have specific roles. For example, they are consulted and provide invaluable input during the development of the Strategic Development Plan (SDP).

Consultative bodies

Consultative bodies consist of external stakeholders that do not ordinarily participate physically in the meetings: they are consulted as part of a “virtual community”.

They are invited to provide comments in the exposure phases and might be consulted as part of any quality procedures in individual projects for which they have expertise.