Performance Audit Subcommittee

The Performance Audit Subcommittee (commonly known as “PAS”) is one of the four subcommittees under the umbrella of the INTOSAI Professional Standards Committee. It constitutes the International Organisation of Supreme Audit Institution`s (INTOSAI) expert community on public sector performance audit and it is  responsible for the development and maintenance of standards and methodological guidance for performance audit in INTOSAI. 

Mandate:

  • Disseminate the INTOSAI Implementation Guidelines for Performance Auditing.
  • Develop standards and guidelines for performance auditing on the basis of the current INTOSAI Implementation Guidelines for Performance Auditing.
  • Monitor the development and reforms of the public sector and continuously assess the consequences for performance auditing.
  • Monitor the development of relevant theories, methods, evaluations, etc. at universities and research centres and continuously assess the consequences for performance auditing.
  • Identify needs among Supreme Audit Institutions (SAIs) for additional guidance.