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  • Inicio do menu
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  • PSC
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  • Subcommittees

    • Performance Audit Subcommittee
      • The Performance Audit Subcommittee (PAS) was created by the Professional Standards Committee (PSC) in September 2005. The establishment of the Subcommittee was approved by the INTOSAI Governing Board at their 54th meeting, 10-11 November 2005. As stated in the revised PAS Terms of Reference (2018), the mandate of the subcommittee is: 

         

        • 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.

         

        PAS has 26 members (May 2019): Norway (Chair); Australia; Austria; Brazil; Canada; Denmark; European Court of Auditors (ECA); France; Georgia; Germany; Guyana; Hungary; India; Iran; Kiribati; the Netherlands; Peru; Qatar; Romania; Russia; Saudi Arabia; South Africa; Sweden; Tunisia; United Kingdom; United States of America.

        Observers are: AFROSAI-E, Institute of Internal Auditors (IIA), the INTOSAI Development Initiative (IDI) and the Office of the Comptroller and Auditor General of Ireland.

         

        The PAS holds annual meetings, in different countries each year. The 12th annual meeting was in Johannesburg 9-10 April 2019, hosted by the Auditor-General of South Africa. The 13th annual PAS meeting will be hosted by the State Audit Office of Georgia in Tbilisi on 31 March and 1 April 2020.

      • Meetings
        • Upcoming: the 13th annual PAS meeting will be hosted by SAO Georgia in Tbilisi on 31 March and 1 April 2020.

           

          2019: 12th annual PAS meeting

          The 12th annual meeting was in Johannesburg, South Africa 9-10 April 2019.

          Documents: 

          FINAL-AGENDA_PAS_meeting2019.pdf (also includes participant list). 

          FINAL_2019-PAS-meeting-Compendium.pdf (includes: list of useful abbreviations, PAS Work Plan 2017-2019 and reading for agenda items 1-D, 1-G and 2A). 

          Official_Group_photo_2019PAS.jpg

          2019_12th_PAS-meeting_minutes_FINAL-version_24-May2019.pdf

          Agenda items: 

          Agenda-item-1D_2019_PAS-Chair_Update INTOSAI processes.pptx

          Agenda-item-1D_2019_PAS-meeting_Theme II Principal Paper_strategic audit.docx

          Agenda-item-1E_2019_PAS_Activities update_Secretariat.pptx

          Agenda-item-1F_2019_Future PAS Activities.pptx

          Agenda-item-1G_2019_SDP-for-the-IFPP_2017-2019.pptx

          Agenda-item-1H_2019_Data Science PASmeeting.pptx

          Agenda-item-2A_2019_PAS_The Next SDP.pptx

          Agenda-item-2A_2019_PAS-meeting_Annex 1 and 2 SDP Initiatives to PSc SteerCom.docx

          Agenda-item-2B_2019_Jan-van-Schalkwyk_CBC presentation on professionalism.pptx

          Agenda-item-2B_2019_Maria-Lima_IDI_PESA presentation_ 12th PAS meeting.pptx

          Agenda-item-2B_2019_John-Sweeney_ECA_Auditor-Competency.pptx

          Agenda-item-2B_2019-PAS-meeting_Competency framework _19_.pdf

          Agenda-item-2C_2019_SAI-Canada_Auditing_UN_SDGs_Nadine-Cormier.ppt

          Agenda-item-2C_2019_Maria-Lima_IDI_SDG - 12thPAS meeting.ppt

          Agenda-item-2D_2019-PAS-meeting_Host-2020_SAI-Georgia.pdf

           

               

           2018: 11th annual PAS meeting

          The 11th annual meeting was in Budapest, Hungary 18-19 April 2018.

           

          Documents:

          final-agenda-pas_meeting2018.pdf

          2018-pas-meeting-handbook.pdf

          final_PAS2018_11thAnnual_meeting_minutes.docx

          official_picPASmeeting2018.JPG

          Agenda item 1D _ The relationship between evaluation and performance audit:

          Brunner_evaluation_presentationPASmeeting2018.pdf

          PAS_Chair-Performance Audit_Evaluation.pdf

           Agenda item 1F _ The Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements: 

           agenda1F_Geoffrey-Simpson-PSC.pdf

          Agenda1F_Hege-Larsen_PAS involvement in SDP for the IFPP2017_2019.pdf

          for-members-SDP-IFPP-April2018-status-Overview.docx

          FIPP-ToR-2016.pdf

          Agenda item 2A _ Initiatives in data science:

            Agendaitem_2A_Dagomar-Lima_Data_Science_Brazil_2018_11th_PAS_meeting_V4.pdf

          Agendaitem_2A_Andy-Fisher_Data Analytics at the UK NAO.pdf 

          Agendaitem_2A_Frank_vandenBroek_PASmeeting2018.pdf

          Group exercise agenda item 2A.docx

            Agenda item 2B _ Sustainable Development Goals (SDGs):

          Agendaitem_2B_Dagomar-Lima_Preparedness_SDG_2018_PAS_meeting_V4.pdf

           Agendaitem_2B_PAS-Chair_UN Sustainable Development Goals.pdf

               Agenda item 2C _ Collaboration between the PAS and the INTOSAI Development Initiative (IDI) on implementation of the ISSAI 3000 series:

          Jade-Quarrell_presentation for PAS meeting2018.pdf

          Hege_Larsen_PAS_IDI_ISSAI_ImplementationSupport.pdf

          IDI-Terms-of-Reference-signed.pdf

           

           

           2017: 10th annual meeting

          The 10th annual PAS meeting was in Oslo, Norway 26-27 April 2017. 

          • agenda-pas-meeting-2017-oslo.docx
          • Participant-list-2017-10th-annual-pas-meeting.docx
          • meeting-minutes-10th-annual-pasmeeting-2017.docx
          • official-group-photo-2017-pas-meeting-oslo.JPG  

           

          2016: 9th annual meeting, Lima, Peru.

           

          2015: 8th annual meeting, New Delhi, India, 24-25 March.

          • Minutes

           

          2014:7th annual meeting

          The seventh meeting was held in Amsterdam, the Netherlands, on April 7th to 9th.

          • Minutes

           

          2013:6th annual meeting

          The sixth meeting was held in Ottawa, Canada, on May 27th and 28th.

          • Minutes<

           

          2012: 5th annual meeting

          The fifth meeting was held in Vienna, Austria, on February 28th and 29th.

          • Minutes

           

          2010: 4th annual meeting

          The fourth meeting was held in Brasilia, Brazil, on September 28th and 29th.

          • Minutes
          • Participants

           

          2009: 3rd meeting

          The third meeting was held in Oslo, Norway,from May 28th to 30th.

          • Minutes

           

          2008: 2nd meeting

          The second meeting was held at the Brazilian Court of Audit, in Brasília, Brazil, from May 28th to 30th.

          The most important themes of the agenda were the  approval of the Work Plan 2008-2010 and the discussion of the additional guidelines on Performance Audit. The first draft of the guidelines will be presented to the INTOSAI Governing Board during its next meeting.

          • Draft Agenda
          • Participants
          • Minutes

           

          2006: 1st meeting

          The 1st PAS Meeting took place at the headquarters of the Brazilian Court of Audit, in Brasília, Brazil, on August 8 and 9, 2006. Representatives of the European Court of Audit and the SAI(s) of Australia, Brazil, Canada, Norway and Saudi Arabia participated in the event. They discussed and approved the versions of the Terms of Reference and Work Plan 2006-2008 that we later submitted to the Governing Board.

          The Meeting agenda included presentations by the Brazilian Court of Audit participants about an audit on the "Family Grant" federal government programme and about the e-learning course on performance audit offered by the Court’s training center. Besides that, each participant gave a briefing of the work their respective SAIs are carrying out in the area of performance audit, talking about the main challenges and strengths.

        • Reports and Presentations
          • Reports

            • Progress report to PSC Steering Committee (Washington, May 2006)

            • Progress report to Intosai GB (Mexico City, November 2006)

            • PAS Progress Report 2007 to PAS Members

            • Report to the Incosai 2007 (part of PSC report) (Mexico City, November 2007)

            • PAS Progress Report 2008 to the Governing Board

            • PAS Memorandum to PSC 2008

            • PAS Progress Report 2009

            • Report to the Incosai 2010 (part of PSC report) (Johanesburg, November 2010)

            • PAS Progress Report 2011 to the Governing Board (Vienna, Oct 2011)

            • PAS Progress Report 2012 to the PSC Steeing Committee (Pretoria, May 2012)

            • PAS Progress report 2013 to the Governing Board (Beijing, Oct 2013)
            • PAS Progress Report 2014 to the Governing Board (Vienna, Nov 2014)
            • PAS Progress Report to PSC Steering Committee (Ottawa, May 2015)

             

            Presentations

            • Presentation to the PSC SC (Mexico City, November 2007)

            • Presentation to the PSC SC (Vienna, November 2008)

            • Presentation to the PSC SC (Brasilia, June 2009)

            • Presentation - Awareness Raising Seminar (Warsaw, October 2009)

            • Video Presentations - Sustentability of Performance Audit Seminar (September 2010)

            • Presentation to the PSC SC (Wellington, June 2011)

            • Presentation to the Governing Board (Vienna, October 2011)

            • Presentation to the PSC SC (Pretoria, May 2012)

            • Presentation to the PSC SC (Stockholm, June 2013)

            • Presentation to the Governing Board (Vienna, November 2014)

            • Presentation to the PSC SC (Ottawa, May 2015)

            • Presentation to the Governing Board (Abu Dhabi, November 2015)

          • Members
            • PAS Chair

              Office of the Auditor General of Norway

              Mr Jan Roar Beckstrøm, e-mail: jan.roar.beckstrom@riksrevisjonen.no

              PAS Secretariat

              Ms Hege Larsen, e-mail: hege.larsen@riksrevisjonen.no

              Office of the Auditor General of Norway

              Postboks 8130 Dep, 0032 Oslo, Norway

              **********************************************************************************

              PAS members

              • Australia - Australian National Audit Office
              • Austria - Rechnungshof
              • Brazil - Tribunal de Contas da Uniao
              • Canada - Office of the Auditor General of Canada
              • Denmark - Rigsrevisionen
              • European Court of Auditors (ECA)
              • France - Cour des Comptes
              • Georgia - State Audit Office of Georgia
              • Germany - Bundesrechnungshof
              • Guyana - The Audit Office of Guyana
              • Hungary - Állami Számvevöszék/State Audit Office of Hungary
              • India - Comptroller and Auditor General
              • Iran - Supreme Audit Court
              • Kiribati - National Audit Office of Kiribati
              • Netherlands - Algemene Rekenkamer
              • Norway - Riksrevisjonen
              • Peru - La Contraloría General del la República
              • Qatar - State Audit Bureau
              • Romania - Curtea de conturi/Romanian Court of Accounts
              • Russia - Счетная палата Российской Федерации/Accounts Chamber of the Russian Federation
              • Saudi Arabia - Kingdom of Saudi Arabia General Auditing Bureau
              • South Africa - Auditor-General South Africa
              • Sweden - Riksrevisionen
              • Tunisia - Cour des Comptes - République Tunisienne
              • National Audit Office United Kingdom (NAO)
              • Government Accountability Office USA (GAO) - Government Accountability Office

               

              Observers:

              • African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E)
              • Institute of Internal Auditors (IIA)
              • INTOSAI Development Initiative (IDI)
              • Office of the Comptroller and Auditor General of Ireland

               

              For a complete list of individual members and contact information, please contact PAS Secretariat.

            • Work Plan
                •  Work Plan 2017-2019 
                • Work Plan 2014-2016
                • Work Plan 2011-2013
                • Work Plan 2008-2010
                • Work Plan 2006-2008
              • Terms of Reference
                • The PAS Terms of Reference (ToR) was revised in 2018. Following a hearing among PAS members, the draft ToR was formally approved at the 71st INTOSAI Governing Board meeting 15-16 November 2018. The next revision of the ToR should take place in 2024.

                   

                  Terms of Reference for the Performance Audit Subcommittee:

                  Mandate

                  The Professional Standards Committee (PSC) created the Performance Audit Subcommittee (PAS) in September 2005. The INTOSAI Governing Board approved the establishment of the Subcommittee at their 54th meeting 10-11 November 2005. The approval included the following 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 relevance for performance audit
                  • Identify needs among Supreme Audit Institutions (SAIs) for additional guidance

                   

                  The overall strategies of the PAS are reported in a triennial work plan, which corresponds with the INCOSAI cycles and is approved by consensus at the first PAS meeting after the INCOSAI. The Terms of Reference of the INTOSAI Professional Standards Committee (PSC) covers in detail the work of its subcommittees (including the PAS) in annex 2, which has been copied and included as annex 1 in this document.

                   

                  Language

                  The working language of the subcommittee is English. Meetings are in English only, and communication and documents are developed and circulated in English.

                   

                  Membership

                  The Performance Audit Subcommittee currently has 27 members (October 2018): Norway (Chair), Australia, Austria, Brazil, Canada, Denmark, European Court of Auditors (ECA), France, Georgia, Germany, Guyana, Hungary, India, Iran, Kiribati, Netherlands, Peru, Qatar, Romania, Russia, Saudi Arabia, Slovenia, South Africa, Sweden, Tunisia, United Kingdom, United States of America. Observers are AFROSAI-E, the INTOSAI Development Initiative (IDI), the Institute of Internal Auditors (IIA) and the Office of the Comptroller and Auditor General of Ireland (temporary observer status).

                   

                  Appointment of new members

                  Originally, members of the PAS were appointed by the INTOSAI regional working groups (one SAI from each region) and supplemented by other SAIs with special interest and expertise in performance audit. Currently, members may be appointed on request to the Chair. The Chair presupposes that members commit to taking an active role in the work of the subcommittee, and are willing to contribute to tasks in line with the PAS work plan. Since the PAS has many members, regional distribution will influence the Chair`s assessment of new membership applications.   

                   

                  The Role of the Subcommittee Chair

                  The Chair is responsible for coordinating all matters related to the Subcommittee, ensuring quality and transparency in its work, and for facilitating internal and external communication. The Chair attends the annual PSC Steering Committee meeting on behalf of the PAS. In case of any new documents produced, the Chair brings those before the Governing Board and INCOSAI for approval, in line with Due Process.

                   

                  The role of the Subcommittee members

                  Members of the PAS are expected to take active part in activities and discussions on the development of performance audit standards and implementation in INTOSAI. The Chair expects active members to give feedback in hearings, participate in projects and writing or revision of standards and guidelines, and attend annual meetings. 

                   

                  Reporting

                  The Chair reports on PAS activities to the PSC on request and before Governing Board meetings.

                  PAS members participating in projects and other activities on behalf of the PAS need to report regularly and keep the PAS Chair/Secretariat updated on developments. To be able to coordinate and report on PAS involvement in all INTOSAI projects, the PAS Chair must be kept informed about project status, degree of involvement of PAS members, deadlines, progress and drafts.

                   

                  Voting

                  If there is a need to vote over an issue, subcommittee members are entitled to one vote each. Membership is defined by SAI, which means that SAI X = 1 member = 1 vote. All issues will be decided by a simple majority rule. Observers do not have voting rights.

                   

                  Meetings

                  PAS` annual meetings are hosted by different SAIs each year. The Chair welcomes initiatives by members to offer to host meetings. Alternatively, the Chair will approach member SAIs directly to request their willingness to host. Ideally, meetings should be distributed geographically to reflect the global nature of PAS.

                   

                  Funding and arrangements in relation to annual meetings

                  For annual meetings, members cover their own travel and accommodation expenses and are responsible for making their own travel arrangements (booking hotels, flights and transport). Hosts cover all expenses related to the event itself, including venue, meals (lunches during meeting days, dinner on day 1 of the meeting, coffee breaks). In addition, hosts may cover a welcome drinks reception and a social programme if desired, but such events are at the discretion of the host. Hosts are normally not expected to arrange and cover costs for travelling to and from the airport. Exceptions may be in special cases, such as for security reasons, or if desired by the host. A meeting venue should however be conveniently located to avoid unnecessary travel costs.

                   

                  Communication between meetings

                  Besides annual meetings, the subcommittee communicates via email correspondence, the PAS website, video or phone conferences and suitable forms of electronic communication.

                   

                  Terms of Reference document updates and revision

                  The PAS Secretariat should update this document regularly and revise it every 6 years. The next revision should be in 2024.

                   

                   

                  Annex 1 (from PSC Terms of Reference Annex 2, on the work of subcommittees and project groups):

                   

                  Subcommittees and Project Groups

                   

                  • Providing technical expertise in the main types of audits defined by the INTOSAI to PSC and other INTOSAI bodies` projects.
                  • Preparing initial assessments for new pronouncements.
                  • Developing project proposals for the development of new pronouncements based on a thorough initial assessment.
                  • Participating in projects included in the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements (SDP for the IFPP) that are led by other INTOSAI groups.
                  • Applying the appropriate quality processes to the development of the pronouncements, according to the pertinent provisions of the Due Process.
                  • Proposing the inclusion of new projects in the strategic development plan.
                  • Preparing drafts of new pronouncements for submission to the FIPP.
                  • Seeking guidance from FIPP during the initiation and development of a project, whenever necessary.
                  • Seeking guidance from the PSC Chair or the PSC Steering Committee for alignment of a project to the INTOSAI`s strategic goals and priorities or whenever necessary.
                  • Deciding to publish preliminary drafts on the ISSAI website for information or in order to encourage input to the work.
                  • Exposing the drafts of pronouncements approved by FIPP to INTOSAI members and other stakeholders.
                  • Notifying all INTOSAI members and other relevant stakeholders of the exposure periods.
                  • Collecting and analysing the comments received during the exposure period, exercising judgement to accommodate all relevant considerations.
                  • Forwarding the comments and the Subcommittee`s considerations to the FIPP.
                  • Considering, in conjunction with FIPP, if the changes in the draft require re-exposure.
                  • Arrange that the endorsement versions be translated into the INTOSAI official languages.
                  • Supplementing the report made by the Committee Chair to the Governing Board with an oral presentation about endorsement versions of pronouncements, whenever necessary.
                  • Preparing executive summaries about new pronouncements for publication on the INTOSAI website.
                  • Deciding on maintenance frequency for each professional pronouncement produced by the subcommittee.
                  • Following-up and maintaining the pronouncements.
                  • Proposing editorial changes to professional pronouncements.
                  • Developing a version of a revised pronouncement, explaining the reasons for the proposed changes and forwarding the final document for approval by FIPP.
                  • Proposing and justifying withdrawals of professional pronouncements.

                   

                  Subcommittee`s Chairs (with regard to their capacity as integral part of the PSC)

                   

                  • Participating in the PSC Steering Committee meetings.
                  • Presenting annual reports to the PSC Steering Committee.
                  • Preparing and updating the subcommittee`s Terms of Reference for submission to the PSC Chair and the Governing Board.
                  • Keeping contact with the PSC Chair.
                  • Keeping contact with the FIPP Chair.
                  • Informing the PSC Chair and the INTOSAI General Secretariat about the membership of the PSC subcommittee and updating this information whenever necessary.
                  • Informing the SAI Members that comprise the Subcommittee on its webpage.
                  • Presenting the Subcommittee`s part of the PSC report to the Governing Board.

                   

                  Subcommittee`s Chairs (with regard to the subcommittees)

                   

                  • Coordinating all activities of the subcommittee.
                  • Chairing the subcommittee meeting.
                  • Circulating drafts of subcommittee`s documents among members for internal approval.
                  • Managing the subcommittee`s webpage in the PSC website.

                   

                  Subcommittee`s members

                   

                  • Participating in the approval of subcommittee`s terms of reference, work plans, progress reports and other subcommittee`s documents.
                  • Participating in the development of projects.
                  • Participating in the writing of new documents and revision of existing ones.
                  • Participating in the full Committee and subcommittee meetings.

                    

                • Videos
                  •  

                    Video Presentations - Sustentability of Performance Audit Seminar (September 2010)

                     

                  • Contacts
                    • Performance Audit Subcommittee

                      Office of the Auditor General of Norway

                      P.O. Box 8130 Dep
                      N-0032 Oslo

                      Norway

                      Phone: +47 22 24 10 00

                      E-mail: postmottak@riksrevisjonen.no

                       

                      Chair of PAS:

                      Mr Jan Roar Beckstrøm

                      Phone: +47 22 24 11 08

                      E-mail: jan-roar.beckstrom@Riksrevisjonen.no

                       

                      PAS Secretariat:

                      Ms Hege Larsen

                      Phone: +47 22 24 11 04

                      E-mail: Hege.Larsen@riksrevisjonen.no

                       

                    • Technical Documents
                      • ISSAI 3000 References and Bibliography

                         

                        International Organization of Supreme Audit Institutions (INTOSAI)

                        • The Lima Declaration of Guidelines on Auditing Precepts, 1977.
                        • Journal of Government Audit.

                         

                        Auditing Standards Committee

                        • Code of Ethics and Auditing Standards, 2001.

                         

                        Sub-Committee on SAIs Independence

                        • Independence of SAIs project, INTOSAI, 2001.

                         

                        Asian organization of Supreme Audit Institutions, ASOSAI

                        • Performance Auditing Guidelines (ASOSAI), 2000.

                         

                        Working Group on Program Evaluation

                        • Draft Summary Report, 1995.

                         

                        Working Group on Environmental Auditing

                        • Environmental Auditing in Europe 2000 – results of the EUROSAI and INTOSAI questionnaires, 2000.
                        • Guidance on conducting audits and activities with an environmental perspective, 2001.
                        • Environmental Audit and Regularity Auditing, 2002.

                         

                        Working Group on IT Audit

                        Introducing Performance Audit of the use of EDP, 1997. Auditing IT Service Management, Parts I-III, 2001. Mandates of Supreme Audit Institutions, 2003. IntoIT – The INTOSAI IT Journal (Vol. 1-17).

                         

                        • Working Group on Privatization
                        • Guidelines in Best Practice for the Audit of Privatizations, 1998.
                        • Guidelines in Best Practice for the Audit of Economic Regulation, 2001.
                        • Guidelines in Best Practice for the Audit of Public/Private Finance and Concessions, 2001.

                         

                        SAI's Documents

                        In response to the PAS Mini-Survey 2007, some SAI's made available documents used to support the execution of Performance Audits, such as national guidelines and laws.

                         

                        You can find the documents sorted by:

                        • INTOSAI Regional Working Group
                        • Country
                        • Language
                      • by Language
                        • SAI's Documents sorted by Language

                          Dutch

                          Netherlands

                          Manuals in Dutch


                          English

                          Australia

                          Performance Auditing
                          Planning Performance Audits


                          Brazil

                          Performance Audit Manual


                          Finland

                          Performance Audit Manual
                          Guidelines on Performance Audit Risk Analyses


                          Netherlands

                          Manuals in English


                          Norway

                          Auditing Standards
                          Guidelines for Performance Auditing


                          Spain

                          Court of Audit Organic Act
                          Court of Audit Functioning Act


                          United Kingdom

                          Quality Mattters
                          VFM handbook


                          Finnish

                          Finland

                          Toiminnantarkastuksen ohje


                          Norwegian

                          Norway

                          Veileder brukerundersokelser
                          Veileder i resultatorientert revisjon
                          Veileder i undersokelsesdesign
                          Veileder i utarbeiding og brav sporreskjema
                          Retningslinjer for forvaltings revisjon


                          Portuguese

                          Brazil

                          Manual de Auditoria Operacional
                          Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
                          Roteiro para Monitoramento de Auditorias de Natureza Operacional
                          Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
                          Técnicas de Amostragem para Auditoria
                          Técnicas de Entrevista para Auditorias
                          Técnicas de Apresentação de Dados
                          Técnicas de Apresentação de Dados (Anexo)
                          Indicadores de Desempenho e Mapa de Produtos
                          Análise SWOT e Matriz de Verificação de Risco
                          Benchmarking
                          Análise Stakeholder
                          Marco Lógico
                          Análise RECI
                          Mapa de Processos


                          Slovenian

                          Slovenia

                          Prirocnik za revizije smotrnosti poslovanj


                          Spanish

                          Paraguay

                          Auditoria de Gestión


                          Brazil

                          Manual de Auditoría de Rendimiento


                          Spain

                          Normas Internas de Fiscalización
                      • by Country
                        • SAI's Documents sorted by Country


                          Australia

                          English

                          ASAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information
                          ASAE 3100: Compliance Engagements
                          ASAE 3500: Performance Engagements


                          Brazil

                          Portuguese

                          Manual de Auditoria Operacional
                          Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
                          Roteiro para Monitoramento de Auditorias de Natureza Operacional
                          Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
                          Técnicas de Amostragem para Auditoria
                          Técnicas de Entrevista para Auditorias
                          Técnicas de Apresentação de Dados
                          Técnicas de Apresentação de Dados (Anexo)
                          Indicadores de Desempenho e Mapa de Produtos
                          Análise SWOT e Matriz de Verificação de Risco
                          Benchmarking
                          Análise Stakeholder
                          Marco Lógico
                          Análise RECI
                          Mapa de Processos


                          English

                          Performance Audit Manual


                          Spanish

                          Manual de Auditoría de Rendimiento


                          Finland

                          English

                          Guidelines on Performance Audit Risk Analyses
                          Performance Audit Manual


                          Finnish

                          Toiminnantarkastuksen ohje


                          Netherlands

                          English

                          Manuals in English
                          Manuals in Dutch


                          Norway

                          English

                          Auditing Standards
                          Guidelines for Performance Auditing


                          Norwegian

                          Veileder brukerundersokelser
                          Retningslinjer for forvaltings revisjon
                          Veileder i undersokelsesdesign
                          Veileder i utarbeiding og brav sporreskjema
                          Veileder i resultatorientert revisjon


                          Paraguay

                          Spanish

                          Auditoria de Gestión


                          Slovenia

                          Slovenian

                          Prirocnik za revizije smotrnosti poslovanj


                          Spain

                          English

                          Court of Audit Functioning Act
                          Court of Audit Organic Act


                          Spanish

                          Normas Internas de Fiscalización


                          United Kingdom

                          English

                          Quality Mattters
                          VFM handbook
                      • by Regional Group
                        • SAI's Documents sorted by INTOSAI Regional Working Group


                          ASOSAI

                          Australia

                          English

                           Planning Performance Audits 
                          Performance Auditing


                          EUROSAI

                          Finland

                          English

                          Guidelines on Performance Audit Risk Analyses
                          Performance Audit Manual


                          Finnish

                          Toiminnantarkastuksen ohje


                          Netherlands

                          English

                          Manuals in English

                          Dutch

                          Manuals in Dutch


                          Norway

                          English

                          Guidelines for Performance Auditing
                          Auditing Standards


                          Norwegian

                          Veileder brukerundersokelser
                          Veileder i resultatorientert revisjon
                          Veileder i undersokelsesdesign
                          Veileder i utarbeiding og brav sporreskjema
                          Retningslinjer for forvaltings revisjon


                          Slovenia

                          Slovenian

                          Prirocnik za revizije smotrnosti poslovanj


                          Spain

                          English

                          Court of Audit Functioning Act
                          Court of Audit Organic Act


                          Spanish

                          Normas Internas de Fiscalización


                          United Kingdom

                          English

                          Quality Mattters
                          VFM handbook


                          OLACEFS

                          Brazil

                          Portuguese

                          Manual de Auditoria Operacional
                          Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
                          Roteiro para Monitoramento de Auditorias de Natureza Operacional
                          Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
                          Técnicas de Amostragem para Auditoria
                          Técnicas de Entrevista para Auditorias
                          Técnicas de Apresentação de Dados
                          Técnicas de Apresentação de Dados (Anexo)
                          Indicadores de Desempenho e Mapa de Produtos
                          Análise SWOT e Matriz de Verificação de Risco
                          Benchmarking
                          Análise Stakeholder
                          Marco Lógico
                          Análise RECI
                          Mapa de Processos


                          Spanish

                          Manual de Auditoría de Rendimiento


                          English

                          Performance Audit Manual

                           


                          Paraguay

                          Spanish

                          Auditoria de Gestión
                    • PAS Guidelines
                      • Guidelines on perfomance audit, produced by the INTOSAI PAS, consist of:

                         

                        • ISSAI 3100 Guidelines on Central Concepts for Performance Auditing
                        • ISSAI 3200 Guidelines for the Performance Audit Process

                         

                        • These are published on issai.org

                         

                      • Activities
                        • May 2018: Current PAS projects are mainly linked to the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2017-2019 and the INTOSAI Strategic Plan. In addition, the PAS is involved in implementation efforts in collaboration with the INTOSAI Development Initiative (IDI).

                          Please see PAS Work Plan 2017-2019 and meeting minutes from 2017 and 2018 annual meetings for more information.

                           

                          Historical record:

                          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.

                          • PSC Survey Analysis

                           

                          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.

                          • Mini-Survey

                           

                          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.

                          • Mini-Survey Analysis
                          • Mini-Survey Analysion (Presentation)
                        • PAS Newsletters

                            Starting 2018, the PAS Secretariat will publish regular Newsletters with PAS and INTOSAI activities and updates.

                          • No1, 2018:

                            PAS-Newsletter-No1-March2018.pdf

                             

                            No2, 2018:

                            No2_2018_NEWSLETTER_PAS.pdf

                          • Compliance Audit Subcommittee
                            • The mandate for the Sub-Committee on Compliance Audit includes the following tasks:

                              - Elaborate on and clarify the term "compliance audit".

                              - Provide an overview of the different mandates, etc., SAIs have regarding compliance audits.

                              - Give practical guidance on how compliance audit should be planned, executed and reported on.

                              - Develop INTOSAI guidelines for compliance audit.

                               

                              CAS has 20 members: India (chair), Azerbaijan, Brazil, China, European Court of Auditors, France, Georgia, Hungary, Lithuania, Mexico, Namibia, Norway, Portugal, Qatar, Romania, Russia, Saudi Arabia, Slovakia, South Africa, Tunisia

                              1 observer: Afrosai-E

                            • News Letters
                              •       Dear CAS colleagues, 

                                •   X. CAS newsletter, April 2019
                                • IX. CAS  News Letter,  April 2018 
                                • VIII. CAS News Letter, September 2017 
                                • VII. CAS News Letter, December 2015 
                                • VII. CAS News Letter, March 2015
                                • VII. CAS News Letter, December 2014 
                                • VI. CAS News Letter, April 2014 
                                • V. CAS News Letter, December 2013 
                                • IV. CAS News Letter, June 2013
                                • III. CAS News Letter, December 2012
                                • II. CAS News Letter, March 2012
                                • I. CAS News Letter, December 2011

                                 

                                Please write to the secretariat to inform us about current meetings or activities where you have been representing the CAS committee. We appriciate all news and will put it in the next CAS News letter so that all our members will be utdated. Our goal is to send out a news letter every 6th month with CAS updates.

                                If your SAI has produced any recent compliance reports, we would also appriciate if you inform us about these. We will distribute them on the CAS website.

                              • Terms of Reference
                                • 2018 Terms of Reference for the Compliance Audit Subcommittee approved during 15 CAS meeting at Luxembourg. 

                                       Updated CAS Terms of Reference 

                                   

                                  The updated Terms of Reference for the Compliance Audit Subcommittee was finally approved in 2011 at the 9th CAS meeting in Georgia.

                                  • CAS Terms of Reference
                                • Work Plan for the CAS
                                  • Work Plan for the CAS

                                    • NEW! Work Plan for the CAS 2014
                                    • Work Plan for the CAS 2011-2015
                                    • Work Plan for the CAS 2008-2010
                                  • Implementation
                                    •  

                                      The CAS official presentation - powerpoint presentation including speaking notes

                                       

                                    • Contact Information
                                      • Chair of the Compliance Audit Subcommittee

                                        Rajiv Mehrishi
                                        Comptroller and Auditor General of India

                                         

                                        Office of the Comptroller and Auditor General of India

                                        Pocket-9
                                        Deen Dayal Upadhyay Marg
                                        New Delhi 110124
                                        India

                                        Phone: +91 11 23235797, 23237822
                                        Fax:+91 11 23236818
                                        Email: ir(AT)cag.gov.in 

                                        Chair of CAS Secretariat Ms. Vani Sriram   sriramTV(AT)cag.gov.in  and cas.ir@cag.gov.in 

                                        Mr. P.K. Tiwari, Additional Dy. CAG (International Relations) tiwariPK(AT)cag.gov.in  Ms. Priya Parikh, Director-I  priyaP(AT)cag.gov.in and Mr. Vishnukanth P.B. Director –II vishnukanthpb(AT)cag.gov.in . 

                                         

                                      • Maintenance
                                        •  

                                          The updated maintenance frequencies was finally approved in 2011 at the 9th CAS meeting in Georgia.

                                           

                                        • CAS meetings
                                          •  

                                          • Lisbon, Portugal, May 2019
                                            •  Minutes 16 CAS meeting 

                                              List of particList of Participants_CAS Lisbon.pdfipants

                                              Agenda 4   Project 2.2 Presentation 

                                              Agenda 5 Dashboard_Crosscutting_Priorities

                                              Agenda 5 Dashboard_Strategic_Objectives

                                              Agenda 6 Project Proposal_2.3

                                              Agenda 7 Azerbaijan-presentation

                                              Agenda 8 Presentation of Audit Reports in Digital Format

                                              Agenda 9 Presentation_SDP_Work Plan

                                              Agenda 10 IDI presentation cas

                                              Agenda 11 SAI Brazil presentation

                                              Agenda 12 SAI China-Measures of Audit Quality Control

                                              Agenda 13 ECA presentation

                                              Agenda 14 Presentation SAI Mexico

                                              Agenda 15  Presentation  SAI Norway 

                                          • Luxembourg October 2018
                                            • Luxembourg, 9-10 October 2018               

                                              Final Agenda 15 CAS meeting        Minutes                Photo

                                              4.    Project 2.2 Presentation

                                              5.    ECA_Presentation_CAS_09102018

                                              6.    Project 2.3 Presentation

                                              7.    SDP presentation.pptx_81018

                                              8 a. SAI Romania C. Breden CCR - Compliance audit of public procurement

                                              8 b. SAI India Presentation Risk framework India (2)

                                              8 c. SAI Qatar Audit of contracting arrangements for public services

                                              9.    CAS TOR presentation

                                              9 a. Revised TOR of CAS Luxembourg 2018

                                              10.  IDI Presentation

                                              11.  SAI Portugal CAS Forum PP

                                          • New Delhi, India, February 2017
                                            • Minutes_14 CAS_New Delhi_Feb 2017.pdf

                                                    

                                              Agenda 4_AFROSAI-E Presentation for CAS meeting Delhi.pptx
                                               

                                              Agenda 5_Presentation Peter Welch_CAS_ND_20_21_Feb_2017.ppt

                                               Agenda 6_PSC_Apresenta__o-CAS-nc.ppt

                                              Agenda 7_CAS meeting - Performance reporting.pptx

                                              Agenda 8_Presentation - OAGN 20.2.17.pptx

                                              Agenda 9_IDI presentation cas.ppt

                                              Agenda 10_Presentation_CAS_Workplan.ppt

                                              Agenda 11_Propriety Aspects in Compliance Audit Presentation.pptx
                                                  

                                               

                                                

                                          • Beijing, China October 2015
                                            • 13th CAS meeting Beijing, China October 2015

                                              Minutes:

                                              • Minutes

                                               

                                              Meeting materials:

                                              • Final Agenda
                                              • Participant list
                                              • Photo

                                               

                                              Agenda item I: Opening/Welcome Speech by Mr. LI Xiaozhong, Deputy Auditor General of CNAO

                                               

                                              Agenda item II: Speech/Remarks by Mr. Jens Gunvaldsen, Chair of CAS

                                               

                                              Agenda item III: Group Photo

                                               

                                              Agenda item IV: Presentation "How to communicate assuranse"

                                               

                                              Agenda item V: Presentation "Compliance Audit Reporting"

                                               

                                              Agenda item VI: Rewiew of the ISSAI 4000

                                              Issue paper: Revision of ISSAI 4000

                                              Exposure draft ISSAI 4000

                                              Exposure draft ISSAI 4000 - comments

                                               

                                              Agenda item VII: Implementation issues

                                               

                                              Agenda item VIII: Venue next Meeting

                                               

                                              Agenda item IX: AOB

                                               

                                              Agenda item X: Closing of the meeting

                                          • Oslo, Norway September 2014
                                            • 12th CAS meeting 17-18 September 2014 Oslo, Norway

                                              Minutes:

                                              • Minutes

                                               

                                              Meeting materials:

                                              • Final Agenda
                                              • Participant List
                                              • Photo

                                               

                                              Agenda item I: Introduction by the Chair

                                              • Presentation: The history of CAS 2004-2014

                                               

                                              Agenda item II: Summing up the PSC-Steering Committee Meeting in Baharain and other important information from INTOSAI/PSC/FAS/PAS

                                               

                                              Agenda item III: Cooperation between the Subcommittees (FAS, CAS, PAS)

                                               

                                              Agenda item IV: Maintenance of ISSAI 4000 - the working process since the 11th CAS Meeting in Brazil - 2013

                                              • Presentation: ISSAI 4000: The first Compliance Audit Standard of INTOSAI

                                               

                                              Agenda item V: Review and finalization of the ISSAI 4000

                                              • Presentation: ISSAI 4000: Issues coming out of the maintenance Groups
                                              • ISSAI 4000 draft after CAS hearing
                                              • ECA - Discussion paper on opinions-conclusions
                                              • CAS hearing on new ISSAI 4000 - Summary of comments
                                              • Drafting conventions - Key terms - PSC
                                              • Hearing-letter 1st draft ISSAI 4000 CAS
                                              • ISSAI 4000 draft before hearing

                                               

                                              Agenda item VI: Integration of Court of Accounts pharagraphs into the ISSAI 4000

                                               

                                              Agenda item VII: Implementation issues

                                              • Presentation: Mind the gap from Standard to Implementation
                                              • Presentation: IDI - 3i Programme

                                               

                                              Agenda item VIII: Venue next meeting

                                               

                                              Agenda item IX: AOB

                                               

                                              Agenda item X: Closing of the meeting

                                               

                                              Expert Seminar 

                                              • For material distributed at the expert seminar Day 1, see closed web; for CAS members.
                                              • Expert Seminar Day 2 Brazil
                                              • Expert Seminar Day 2 Hungary
                                              • Expert Seminar Day 2 India
                                          • Brasília, Brazil September 2013
                                            • 11th CAS meeting 18-19 September 2013 Brasília, Brazil

                                              Minutes: 

                                              • Minutes

                                               

                                              Meeting Materials:

                                              • Final Agenda
                                              • Participant List
                                              • Photo 

                                              Agenda item I: Introduction by the chair

                                               

                                              Agenda item II: Summing up the PSC steering committee meeting

                                               

                                              Agenda item III: Implementation

                                              • Issue paper I - Implementation
                                              • Presentation - Implementation

                                              a. The 3i Programme of the IDI

                                              • Presentation for CAS by IDI

                                              b. Implementation activities in regions

                                              • EUROSAI goal team 2
                                              • Presentation EUROSAI GT2 activity by Ms. C. Breden 

                                               

                                              Agenda item IV: Maintenance

                                              4.1 The harmonization project - its outcome and significance for the future

                                              • ISSAI 100
                                              • ISSAI 400
                                              • Presentation Harmonization project

                                              4.2 CAS subgroup on Court of Accounts issues

                                              • ISSAI 4300 redrafted version - call for comments
                                              • Presentation ISSAI 4300 redrafted version

                                              4.3 CAS maintenance strategy

                                              • Issue paper II Maintenance strategy
                                              • Additional paper 2 Committee comments
                                              • Additional paper 3 Drafting conventions
                                              • Presentation - Maintenance

                                               

                                               Agenda item V: Summing up the CAS strategy 2013-2016

                                              •  Presentation - CAS strategy 2013-2016

                                               

                                              Agenda item VI: Venue next meeting

                                               

                                              Agenda item VII: AOB

                                               

                                              Agenda item VIII: Closing of the meeting

                                               

                                              In connection with the 11th CAS meeting the CAS secretariat also invites to a CAS expert training seminar. The seminar will take place in the TCUs headquarte

                                          • Vilnius, Lithuania September 2012
                                            • 10th CAS Meeting 19-20 September 2012

                                              Vilnius, Lithuania

                                               

                                              Minutes:

                                              • Minutes

                                               

                                              Meeting Materials:

                                              • Final Agenda
                                              • Participant List
                                              • Photo

                                              Agenda item I: Introduction by the Chair

                                              Agenda item II: Harmonization project/ISSAI 400

                                              • Issue Paper II
                                              • Presentation ISSAI 100 exposure draft
                                              • Presentation ISSAI 400 draft

                                               

                                              Agenda item III: ISSAI 4300

                                              • Issue Paper III
                                              • Presentation ISSAI 4300 draft

                                               

                                              Agenda item IV: CAS activities 2011-2012

                                              • Presentation of GT2, EUROSAI Professional Standards 

                                               

                                              Agenda item V: Implementation and maintenance

                                              • Issue Paper V

                                               

                                              Agenda item VI: Presentation of the 3i program by IDI

                                              • Presentation 3i program

                                               

                                              Agenda item VII: Group discussion on CAS approach to implementation and maintenance

                                               

                                              Agenda item VIII: CAS strategy and work plan

                                              • Presentation CAS strategy and work plan

                                               

                                              Agenda item IX: Membership in CAS

                                              • Issue Paper IX

                                               

                                              Agenda item X: Venue next meeting

                                              Agenda item XI: Any other business

                                          • Batumi, Georgia September 2011
                                            • 9th CAS Meeting 27-28 September 2011,

                                              Batumi, Georgia

                                              Minutes

                                              • Minutes

                                               

                                              Meeting Materials:

                                              • Agenda
                                              • Participant List
                                              • Photo

                                              Agenda item I. Opening, introduction (Chair)

                                              Agenda item II. Reporting from the PSC steering committee meeting Wellington New Zealand 2011 (Chair)

                                              Agenda item III. Awareness raising (PSC strategy project team & CAS subgroup)

                                              • PSC strategy project team, presentation
                                              • CAS subgroup, presentation

                                               

                                               Agenda item IV. Harmonization project (CAS project team)

                                              • Issue paper IV
                                              • CAS harmonization project team, presentation

                                               

                                               Agenda item V. Exposure draft ISSAI 4300 (CAS subgroup)

                                              • Issue paper V
                                              • CAS subgroup 4300, presentation

                                               

                                               Agenda item VI. Experiences and lessons learned from the implementation of the ISSAI 4000 series (all delegates)

                                              • Summary of experiences and lessons learned, presentation

                                               

                                               Agenda item VII. Maintenance (Chair)

                                              • Issue paper VII
                                              • SAI of India, Compliance Audit Sampling, presentation

                                               

                                               Agenda item VIII, CAS Terms of Reference (Chair)

                                              • Issue paper VIII, Terms of Reference

                                               

                                               Agenda item IX. CAS work plan (Chair)

                                              • Issue paper IX
                                              • Work Plan 2011-2015

                                               

                                               Agenda item X. Venue next meeting (Chair)

                                               Agenda item XI. Any other business (Chair)

                                          • Minutes of CAS meetings from 2005 to 2010
                                            • Oslo, Norway 4-5 October 2010   Minutes   Photo
                                              Stockholm, Sweden 30-31 March 2009   Minutes    
                                              Bratislava, Slovakia 17-19 September 2008  

                                              Minutes

                                                 
                                              Tunis, Tunisia 3-4 April 2008   Minutes    
                                              New Delhi, India 4-5 January 2007   Minutes    
                                              Copenhagen, Denmark April 2006   Minutes    
                                              Oslo, Norway September 2005   Minutes    
                                              Oslo, Norway March 2005   Minutes    

                                               

                                        • Members of the Subcommittee
                                          • Members of Subcommittee

                                            India (chair), Azerbaijan, Brazil, China, European Court of Auditors, France, Georgia, Hungary, Lithuania, Mexico, Namibia, Norway, Portugal, Qatar, Romania, Russia, Saudi Arabia, Slovakia, South Africa, Tunisia

                                            Observers

                                            AFROSAI-E is official observer in the Committee from January 2015.

                                          • Financial Audit and Accounting Subcommittee
                                            • INTOSAI Financial Audit and Accounting Subcommittee

                                              Welcome to the website of the INTOSAI Financial Audit and Accounting Subcommittee (FAAS)

                                               

                                              Ever since the INTOSAI Congress in 1995, many Supreme Audit Institutions (SAIs) have expressed a need for more detailed guidance than provided by the former INTOSAI Auditing Standards Committee (ASC). This need was reiterated during the Congress in 1998, where the Committee was given the task to decide how best to respond to the need for Guidelines for Financial Audit, given the varying auditing mandates and systems among INTOSAI members. Furthermore, the Committee was instructed to closely follow the developments of IFAC’s International Public Sector Auditing Standards in order to keep the INTOSAI community updated and informed.

                                               

                                              Following a number of informal talks and meetings between the ASC and IFAC (International Federation of Accountants), the ASC in 2001 came to the conclusion that cooperating with IFAC, and its International Auditing and Assurance standards Board (IAASB), and drawing upon their work with internationally accepted standards would be the only way forward with the development of financial audit guidelines.

                                               

                                              In March 2002 the ASC held a Committee meeting where one important issue on the agenda was the proposal to initiate a cooperation with IFAC to develop Financial Audit Guidelines. A Working Group with a special responsibility for the development of financial audit guidelines was created within the Committee. The Working Group then consisted of Austria, Canada, Namibia, Norway, United Kingdom, United States and Sweden (chair). The Working Group was later on extended to include the SAIs of Cameroon and Tunisia.

                                               

                                              In September 2005, the responsibilities of the Working Group were taken over by the Financial Audit Subcommittee (FAS) created in the new INTOSAI committee structure.

                                               

                                              The task of the subcommittee is to produce globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAS annual meetings.

                                               

                                              The State Audit Institution of the United Arab Emirates assumed the Chairmanship of FAS at the INCOSAI in Beijing in October 2013. 

                                               

                                              FAS was merged with the Accounting and Reporting Subcommittee of INTOSAI in 2016 and is now the Financial Audit and Accounting Subcommitee (FAAS).

                                               

                                              FAAS develops globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAAS annual meetings.

                                            • Annual Meetings
                                              •   Annual Meetings

                                                 

                                                Host Dates Agenda Minutes

                                                Bhutan (Paro)

                                                27-29 March 2018 Agenda   Minutes (draft) 
                                                UAE (Abu Dhabi)

                                                28-30 March 2017

                                                Agenda    Minutes 
                                                UAE (Abu Dhabi) 

                                                24-25 February 2016

                                                  Agenda      Minutes

                                                Luxembourg (Luxembourg)

                                                29-30 April 2015

                                                Agenda Minutes

                                                 

                                                 

                                              • Key Documents
                                                •   FAAS Terms of Reference

                                                  FAAS Work Plan 2017-2019

                                                  Practice Notes to ISSAIs 1200 to 1810

                                                   

                                                   

                                                • Chair, Secretariat, Members, Observers
                                                  • Contact Information

                                                     

                                                    FAAS Chair:

                                                    H.E. Dr. Harib Al Amimi
                                                    President of the State Audit Institution of the United Arab Emirates
                                                    Chairman of INTOSAI
                                                    President@saiuae.gov.ae

                                                     

                                                    FAAS Secretariat:

                                                    Daniel Boutin
                                                    FAAS Manager
                                                    State Audit Institution of the United Arab Emirates
                                                    daniel.boutin@saiuae.gov.ae

                                                     

                                                    FAAS Members:

                                                    Auditor General South Africa

                                                    Austrian Court of Audit

                                                    Bundesrechnungshof (Germany)

                                                    Comptroller and Auditor General of India

                                                    Cour des comptes (France)

                                                    European Court of Auditors

                                                    National Audit Office (United Kingdom)

                                                    Office of the Auditor General (Namibia)

                                                    Office of the Auditor General of Canada

                                                    Office of the Auditor General of Norway

                                                    State Audit Bureau (Kuwait)

                                                    State Audit Institution of the United Arab Emirates (Chair)

                                                    Supreme State Audit Office (Cameroon)

                                                    Swedish National Audit Office

                                                    U.S Government Accountability Office

                                                     

                                                    FAAS Observers:

                                                    AFROSAI-E

                                                    International Auditing and Assurance Standards Board (IAASB)

                                                    International Public Sector Accounting Standards Board (IPSASB)

                                                    INTOSAI Development Initiative (IDI)

                                                  • Internal Control Standards
                                                    • Subcommittee on Internal Control Standards

                                                      The Subcommittee on Internal Control Standards is tasked with the development and promotion of good practices in the field of internal control, and with establishing more focused managerial accountability in the Public Sector.

                                                    • Meetings
                                                      • ICS Meeting in Brasilia, 6-7 June 2017
                                                        •   Minutes

                                                      • ICS meeting in Bucharest, 22-23 September 2015
                                                        •   

                                                      • ICS Meeting in Vilnius, 27-28 May 2014
                                                        • Subcommittee Meeting in Vilnius, 27-28 May 2014

                                                          Documents related to the meeting of the Subcommittee on Internal Control Standards held in Vilnius, Lithuania on 27-28 May 2014:
                                                           

                                                          • Programme_27-28 May 2014
                                                          • List of Participants, 27-28 May 2014
                                                          • Minutes of the meeting in Vilnius, 27-28 May 2014
                                                          • Activities to date - PPT
                                                          • News from PSC Steering Committee - PPT
                                                          • News from Young EUROSAI YES Congress - PPT
                                                          • Survey on Risk Management, Poland - PPT
                                                          • Research Paper on Risk Management - pdf
                                                          • Survey on Reporting on Internal Control, Poland - PPT
                                                          • Research Paper on Reporting on Internal Control - pdf
                                                          • Public Audit Cooperation in Belgium - PPT
                                                          • Internal Guidelines for Internal Control Auditing in Austria - PPT
                                                          • Experience in Application of INTOSAI GOVs in Romania - PPT
                                                          • IFAC/CIPFA Good Governance in the Public Sector - PPT
                                                          • Update from Performance Audit Subcommittee, Brazil - PPT
                                                          • Public Compliance Audit and Internal Controls, Norway - PPT
                                                          • EUROSAI - ECIIA Cooperation, Belgium - PPT
                                                          • EUROSAI - ECIIA Joint Paper - pdf
                                                          • Update from COSO - PPT
                                                          • OECD Study on SAIs' Role in Enhancing Good Governance - PPT
                                                          • Public Sector Internal Audit in Lithuania - PPT
                                                          • Public Sector Financial Control in Lithuania - PPT
                                                          • Governance Initiatives in Brazil - PPT
                                                          • Governance Issues - Work in Progress, France - PPT
                                                          • How SAIs Influence Good Governance in Public Administration, South Africa - PPT
                                                          • Revisions to GAO's Standards for Internal Control, USA - PPT
                                                          • Good Governance in Public Administration in the Russian Federation - PPT
                                                      • ICS Meeting in Warsaw, 24-25 April 2012
                                                        • Subcommittee Meeting in Warsaw, 24-25 April 2012

                                                          Documents related to the meeting of the Subcommittee on Internal Control Standards held in Warsaw, Poland on 24-25 April 2012:
                                                           

                                                          • Agenda
                                                          • Minutes
                                                          • Austria Examples
                                                          • Bangladesh
                                                          • COSO update April 2012
                                                          • France
                                                          • Lithuania
                                                          • Netherlands
                                                          • Poland_Good Practices
                                                          • Poland_INTOSAI GOV 9110
                                                          • Poland_INTOSAI GOV 9130
                                                          • Poland_Welcome
                                                          • Romania
                                                          • Russian Federation
                                                          • South Africa
                                                          • The IIA
                                                    • Documents
                                                      • The Subcommittee is responsible for the maintenance and regular reviews of the following documents of the ISSAI Framework, related to internal control and internal audit:
                                                         

                                                        • INTOSAI GOV 9100 - Guidance for Internal Control Standards for the Public Sector
                                                        • INTOSAI GOV 9110 - Guidance for Reporting on the Effectiveness of Internal Controls
                                                        • INTOSAI GOV 9120 - Internal Control: Providing a Foundation for Accountability in Government
                                                        • INTOSAI GOV 9130 - Guidelines for Internal Control Standards for the Public Sector - Further Information on Entity Risk Management
                                                        • INTOSAI GOV 9140 - Internal Audit Independence in the Public Sector
                                                        • INTOSAI GOV 9150 - Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector
                                                      • Members
                                                        • Subcommittee Chair: Supreme Audit Office of Poland (NIK)

                                                          Members of the Subcommittee:

                                                          Austria, Bahamas, Bangladesh, Belgium, Bolivia, Chile, Cook Islands, Cuba, Egypt, El Salvador, France, Georgia, Hungary, Jamaica, Libya, the Netherlands, Oman, Romania, Russian Federation, South Africa, Spain, Tanzania, Ukraine, United Arab Emirates, United States of America

                                                          Observers: The Institute of Internal Auditors (The IIA) and the International Federation of Accountants (IFAC)

                                                           

                                                          Subcommittee Secretariat:

                                                          Supreme Audit Office of Poland
                                                          ul. Filtrowa 57
                                                          02-056 Warszawa
                                                          POLAND
                                                          phone: +48 22 444 5081
                                                          e-mail: ics@nik.gov.pl
                                                        • Progress Reports
                                                          • Progress Reports of the Subcommittee on Internal Control Standards:

                                                              

                                                            •    Internal Controls Progress Report for XXII INCOSAI December 2016    

                                                              

                                                            • Internal Controls Progress Report for PSC SC Meeting in May 2015
                                                            • Internal Controls Progress Report for the 66th INTOSAI GB Meeting in 2014
                                                            • Internal Controls Progress Report for XXI INCOSAI in 2013
                                                            • Internal Controls Progress Report for PSC SC Meeting in 2012
                                                            • Internal Controls Progress Report for the 62nd INTOSAI GB Meeting in 2011
                                                        • STANDARD SETTING

                                                        • Strategic Development PlanFIPPDue processVoluntary financial contributionsDrafting conventions/key termsMaintenance of ISSAIs/INTOSAI GOVsEvaluation Report
                                                        • PSC STEERING COMMITTEE

                                                        • IntroductionMembersMeetings
                                                        • SUBCOMMITTEES

                                                        • Performance Audit SubcommitteeFinancial Audit and Accounting SubcommitteeCompliance Audit SubcommitteeInternal Control Standards

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