Performance Audit Subcommittee

The Performance Audit Subcommittee (commonly known as “PAS”) is one of the four subcommittees under the umbrella of the INTOSAI Professional Standards Committee. It constitutes the International Organisation of Supreme Audit Institution`s (INTOSAI) expert community on public sector performance audit and it is responsible for the development and maintenance of standards and methodological guidance for performance audit in INTOSAI.

Mandate:

• Develop and maintain standards and guidance for performance auditing in accordance with the strategic development plan for the INTOSAI Framework of Professional Pronouncements (SDP).
• Actively promote INTOSAI standards and guidance for performance auditing as set out in INTOSAI’s Framework of Professional Pronouncements (IFPP).
• Identify needs among Supreme Audit Institutions (SAIs) for additional guidance and other material to support performance auditing.
• Share knowledge and experience of developments in public sector policy and financial management and assess the impact on performance auditing theory and practice.
• Share knowledge and experience of developments in performance auditing theory and practice.