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Activities
Analysis of the PSC Survey
From November 2006 to February 2007 the Professional Standards Committee (PSC) conducted a survey on the needs and priorities of Supreme Audit Institutions (SAI) regarding the future development of professional standards. The Brazilian Court of Audit analysed the results of the survey carried out by the PSC and concluded that it did not bring enough information to allow PAS to define the scope and content of the suplementing guidelines in the area of performance audit.
PAS Mini-Survey
In December 2007 and January 2008, the Brazilian Court of Audit sent a mini-survey to all 15 members of the PAS, as well as to the other 59 SAI's which, in the PSC 2007 survey, demonstrated interest in performance audit guidelines. The objective was to to assess the need of supplementary guidelines concerning performance audit phases and techniques.
Analysis of the Mini-Survey
The 2007 PAS mini-survey was responded by 33 SAI's of the 74 adressed. The results of the mini-survey will be presented and discussed during the 2nd PAS meeting, which will be held in Brasilia, Brazil, in May 28-30 2008.