The 12th annual PAS meeting will be hosted by the Auditor-General of South Africa 9-10 April 2019.

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

• 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)

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
• Slovenia - Računsko sodišče/Court of Audit
• 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 2017-2019 
• Work Plan 2014-2016
• Work Plan 2011-2013
• Work Plan 2008-2010
• Work Plan 2006-2008

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 54^th 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.

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

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

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

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

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)

No1, 2018:

PAS-Newsletter-No1-March2018.pdf

No2, 2018:

No2_2018_NEWSLETTER_PAS.pdf

      Dear CAS colleagues, 

•   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.

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

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

The CAS official presentation - powerpoint presentation including speaking notes

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: cag(AT)cag.gov.in, 

Chair of CAS Secretariat Mr. V. Kurian   kurianv(AT)cag.gov.in and cas.intosai(AT)gmail.com

Mr. P.K. Tiwari, Director General (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 . 

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

CAS meetings

Future meetings:

Past meetings: 

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.

  Annual Meetings

  FAAS Terms of Reference

FAAS Work Plan 2017-2019

Practice Notes to ISSAIs 1200 to 1810

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)

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

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:

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