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 April 2020.