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