Content

Revision of Due Process

Consultation process

Due Process version 3.1

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).

 

Due Process version 3.0

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. 

 

Due Process version 2.1 

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

Due Process version 1.0 (current version)

 

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.

 

The section Evaluation of INTOSAI's standard setting will provide you with more detailed information on the background for the revision of the Due Process.

 

For more information about the common forum (now FIPP)