STRENGHTENING INTOSAI’S STANDARD SETTING BY 2016
Revision of Due Process
Consultation process
Final version approved by the PSC Steering Committee and endorsed at INCOSAI 2016. This version is identical with version 3.0 with the exception of a few changes suggested by the incoming PSC chair – SAI of Brazil: clarifications regarding the governance of FIPP (section 1.1, paragraph five), decisions on the strategic development plan (section 1.1. paragraph seven) and directions on the organisation of projects (section 2.1, Stage 1, paragraph 3).
The three main changes emerging from the consultation in the INTOSAI community were as follows: the introduction of a strategic development plan that will give FIPP as well as the PSC Steering Committee opportunity to consider the viability of project proposals and prioritise tasks, Governing Board endorsement of appointments to FIPP, and – in the section on the “Classification principles” – reference to the possibility of introducing a lighter due process for pronouncements that fall outside the category of standards.
This was forwarded to all members of INTOSAI in March 2016 for comments
Due Process version 2.0 revised
Due Process version 1.1 revised – track changes
Common forum (now FIPP) – terms of reference (as presented and discussed with the members of the Finance and Administration Committee at their meeting in September 2015). The ToR document is referred to in the 2.0 draft version of the Due Process.