2017 - 10th Meeting

The 10th PAS meeting will be held in Oslo, Norway 26th -27th of April 2017. 

    2015 - 8th Meeting

The eighth meeting was held in New Delhi, India, on March 24th and 25th.

• Minutes

2014 - 7th Meeting

The seventh meeting was held in Amsterdam, the Netherlands, on April 7th to 9th.

• Minutes

2013 - 6th Meeting

The sixth meeting was held in Ottawa, Canada, on May 27th and 28th.

• Minutes<

2012 - 5th Meeting

The fifth meeting was held in Vienna, Austria, on February 28th and 29th.

• Minutes

2010 - 4th Meeting

The fourth meeting was held in Brasilia, Brazil, on September 28th and 29th.

• Minutes
• Participants

2009 - 3rd Meeting

The third meeting was held in Oslo, Norway,from May 28th to 30th.

• Minutes

2008 - 2nd Meeting

The second meeting was held at the Brazilian Court of Audit, in Brasília, Brazil, from May 28th to 30th.

The most important themes of the agenda were the  approval of the Work Plan 2008-2010 and the discussion of the additional guidelines on Performance Audit. The first draft of the guidelines will be presented to the INTOSAI Governing Board during its next meeting.

• Draft Agenda
• Participants
• Minutes

2006 - 1st Meeting

The 1st PAS Meeting took place at the headquarters of the Brazilian Court of Audit, in Brasília, Brazil, on August 8 and 9, 2006. Representatives of the European Court of Audit and the SAI(s) of Australia, Brazil, Canada, Norway and Saudi Arabia participated in the event. They discussed and approved the versions of the Terms of Reference and Work Plan 2006-2008 that we later submitted to the Governing Board.

The Meeting agenda included presentations by the Brazilian Court of Audit participants about an audit on the "Family Grant" federal government programme and about the e-learning course on performance audit offered by the Court’s training center. Besides that, each participant gave a briefing of the work their respective SAIs are carrying out in the area of performance audit, talking about the main challenges and strengths.

Reports

• Progress report to PSC Steering Committee (Washington, May 2006)

• Progress report to Intosai GB (Mexico City, November 2006)

• PAS Progress Report 2007 to PAS Members

• Report to the Incosai 2007 (part of PSC report) (Mexico City, November 2007)

• PAS Progress Report 2008 to the Governing Board

• PAS Memorandum to PSC 2008

• PAS Progress Report 2009

• Report to the Incosai 2010 (part of PSC report) (Johanesburg, November 2010)

• PAS Progress Report 2011 to the Governing Board (Vienna, Oct 2011)

• PAS Progress Report 2012 to the PSC Steeing Committee (Pretoria, May 2012)

• PAS Progress report 2013 to the Governing Board (Beijing, Oct 2013)
• PAS Progress Report 2014 to the Governing Board (Vienna, Nov 2014)
• PAS Progress Report to PSC Steering Committee (Ottawa, May 2015)

Presentations

• Presentation to the PSC SC (Mexico City, November 2007)

• Presentation to the PSC SC (Vienna, November 2008)

• Presentation to the PSC SC (Brasilia, June 2009)

• Presentation - Awareness Raising Seminar (Warsaw, October 2009)

• Video Presentations - Sustentability of Performance Audit Seminar (September 2010)

• Presentation to the PSC SC (Wellington, June 2011)

• Presentation to the Governing Board (Vienna, October 2011)

• Presentation to the PSC SC (Pretoria, May 2012)

• Presentation to the PSC SC (Stockholm, June 2013)

• Presentation to the Governing Board (Vienna, November 2014)

• Presentation to the PSC SC (Ottawa, May 2015)

• Presentation to the Governing Board (Abu Dhabi, November 2015)

PAS Chair

Office of the Auditor General of Norway

Mr. Jan Roar Beckstrøm, e-mail: jan.roar.beckstrom@riksrevisjonen.no

PAS Secretariat

Ms. Hege Larsen, e-mail: hege.larsen@riksrevisjonen.no

Office of the Auditor General of Norway

Postboks 8130 Dep, 0032 Oslo, Norway

**********************************************************************************

PAS members

• Australia - Australian National Audit Office
• Brazil - Tribunal de Contas da Uniao
• Canada - Office of the Auditor General of Canada
• Denmark - Rigsrevisionen
• European Court of Auditors (ECA) - European Court of Auditors
• France - Cour des Comptes
• Georgia - Chamber Of Control Of Georgia
• Germany - Bundesrechnungshof
• Guyana - The Audit Office of Guyana
• Hungary - Állami Számvevöszék
• India - Comptroller and Auditor General
• Iran - Supreme Audit Court
• Kiribati - National Audit Office of Kiribati
• Mexico - Auditoría Superior de la Federación
• Netherlands - Algemene Rekenkamer
• Norway - Riksrevisjonen
• Peru - La Contraloría General del la República
• Romania - Curtea de conturi
• Russia - Счетная палата Российской Федерации
• Saudi Arabia - Kingdom of Saudi Arabia General Auditing Bureau
• Slovenia - Računsko sodišče
• South Africa - Auditor-General South Africa
• Sweden - Riksrevisionen
• Tunisia - Cour des Comptes - République Tunisienne
• The National Audit Office UK (NAO) - The National Audit Office
• Government Accountability Office USA (GAO) - Government Accountability Office

Observers:

• African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E)
• Institute of Internal Auditors (IIA)
• Professional Standards Committee (PSC) / Forum for INTOSAI Professional Pronouncements (FIPP)
• INTOSAI Development Initiative (IDI)

• Work Plan 2014-2016
• Work Plan 2011-2013
• Work Plan 2008-2010
• Work Plan 2006-2008

1. Background

In light of one of the proposed strategies of Goal 1 of the INTOSAI Strategic Plan 2005-2010 - review and restructure the current standards committees' arrangements - it was agreed to create a new Sub-Committee on Performance Audit under the INTOSAI's Professional Standard Committee – PSC. The decision was taken during the first PSC Steering Committee Meeting, on September 7 and 8, 2005, when the SAI of Brazil (Brazilian Court of Audit) was nominated Chair of the Sub-Committee. The 54^th INTOSAI Governing Board approved the draft terms for the PSC, which included the new Performance Audit Sub-Committee, during its 54^th Meeting, on November 10 and 11, 2005.

2. Objective

The objective of the Performance Audit Sub-Committee is to promote the INTOSAI Implementation Guidelines for Performance Audit and develop and disseminate other guidance that may be needed by the INTOSAI community.

3. Membership

The members of this Sub-Committee are appointed by the INTOSAI regional working groups (one SAI from each region) and supplemented by other SAIs with special interest and expertise in performance audit.

At present the Performance Audit Sub-Committee has eleven members: Brazil (Chair-OLACEFS), Saudi Arabia (ARABOSAI), Guyana (CAROSAI), Australia (ASOSAI), Canada, Kiribati (SPASAI),United Kingdom, France, Norway, Sweden, and the European Court of Auditors (EUROSAI).

4. Operations

Mandate

The mandate of the Performance Audit Sub-Committee is to:

• Promote the use of INTOSAI’s Implementation Guidelines for Performance Audit among the INTOSAI community.
• Identify key needs among SAIs for additional guidance.
• Work towards meeting the needs identified, based on evaluation of resources needed against the potential benefits.

Rules and Procedures

Sub-Committee members are entitled to one vote each, when voting on issues.

Communication

Communication is through a limited number of physical meetings as deemed necessary and mainly by correspondence (post, facsimile, e-mail and conference call) and the Internet web-site established by the PSC Chair for distribution of documents and other information.

Funding

Members pay their own travel and accommodation expenses for meetings. The direct meeting expenses alone are met by the SAI that hosts the meeting.

Language

The working language of the Sub-Committee is English.

5. Sub-Committee Chair

The Performance Audit Sub-Committee Chair is responsible for the Sub-Committee and its work.

Once the development of new guidance is decided by the Sub-Committee, the Sub-Committee Chair will run the project through from development to publication of final outputs.

After being approved by the PAS, the Chair will circulate documents within PSC and among INTOSAI members for comments and will bring them before the Governing Board and INCOSAI for approval .

6. Reporting

The Performance Audit Sub-Committee will report on its activities to the PSC Chair twice a year.

Video Presentations - Sustentability of Performance Audit Seminar (September 2010)

Performance Audit Subcommittee

Office of the Auditor General of Norway

P.O. Box 8130 Dep
N-0032 Oslo

Phone: 22 24 10 00

E-mail: postmottak@riksrevisjonen.no

Chair of PAS:

Mr. Jan Roar Beckstrøm

Phone:+47 22 24 11 08

E-mail: jan-roar.beckstrom@Riksrevisjonen.no

PAS-secretariat:

Ms. Hege Larsen

Phone:+47 22 24 11 04

E-mail: Hege.Larsen@riksrevisjonen.no

ISSAI 3000 References and Bibliography

International Organization of Supreme Audit Institutions (INTOSAI)

• The Lima Declaration of Guidelines on Auditing Precepts, 1977.
• Journal of Government Audit.

Auditing Standards Committee

• Code of Ethics and Auditing Standards, 2001.

Sub-Committee on SAIs Independence

• Independence of SAIs project, INTOSAI, 2001.

Asian organization of Supreme Audit Institutions, ASOSAI

• Performance Auditing Guidelines (ASOSAI), 2000.

Working Group on Program Evaluation

• Draft Summary Report, 1995.

Working Group on Environmental Auditing

• Environmental Auditing in Europe 2000 – results of the EUROSAI and INTOSAI questionnaires, 2000.
• Guidance on conducting audits and activities with an environmental perspective, 2001.
• Environmental Audit and Regularity Auditing, 2002.

Working Group on IT Audit

Introducing Performance Audit of the use of EDP, 1997. Auditing IT Service Management, Parts I-III, 2001. Mandates of Supreme Audit Institutions, 2003. IntoIT – The INTOSAI IT Journal (Vol. 1-17).

• Working Group on Privatization
• Guidelines in Best Practice for the Audit of Privatizations, 1998.
• Guidelines in Best Practice for the Audit of Economic Regulation, 2001.
• Guidelines in Best Practice for the Audit of Public/Private Finance and Concessions, 2001.

SAI's Documents

In response to the PAS Mini-Survey 2007, some SAI's made available documents used to support the execution of Performance Audits, such as national guidelines and laws.

You can find the documents sorted by:

• INTOSAI Regional Working Group
• Country
• Language

• ISSAI 3000 - Implementation Guidelines for Performance Auditing
• ISSAI 3100 - Performance Audit Guidelines: key principles
• Establishing a sustainable performance audit funcion: high level guidelines (Appendix to ISSAI 3100)

Good Practice Guidance:

• Selecting performance audit topics
• Communication in the performance audit process
• Safeguarding quality in the performance audit process
• Making performance audit reports reader-friendly
• Designing performance audits: setting the audit questions and criteria

Analysis of the PSC Survey 

From November 2006 to February 2007 the Professional Standards Committee (PSC) conducted a survey on the needs and priorities of Supreme Audit Institutions (SAI) regarding the future development of professional standards. The Brazilian Court of Audit analysed the results of the survey carried out by the PSC and concluded that it did not bring enough information to allow PAS to define the scope and content of the suplementing guidelines in the area of performance audit.

• PSC Survey Analysis

PAS Mini-Survey

In December 2007 and January 2008, the Brazilian Court of Audit sent a mini-survey to all 15 members of the PAS, as well as to the other 59 SAI's which, in the PSC 2007 survey, demonstrated interest in performance audit guidelines. The objective was to to assess the need of supplementary guidelines concerning performance audit phases and techniques.

• Mini-Survey

Analysis of the Mini-Survey

The 2007 PAS mini-survey was responded by 33 SAI's of the 74 adressed. The results of the mini-survey will be presented and discussed during the 2nd PAS meeting, which will be held in Brasilia, Brazil, in May 28-30 2008.

• Mini-Survey Analysis
• Mini-Survey Analysion (Presentation)

Dear CAS colleagues, 

• VII. CAS News Letter, December 2015 
• VII. CAS News Letter, March 2015
• VII. CAS News Letter, December 2014 
• VI. CAS News Letter, April 2014 
• V. CAS News Letter, December 2013 
• IV. CAS News Letter, June 2013
• III. CAS News Letter, December 2012
• II. CAS News Letter, March 2012
• I. CAS News Letter, December 2011

Please write to the secretariat to inform us about current meetings or activities where you have been representing the CAS committee. We appriciate all news and will put it in the next CAS News letter so that all our members will be utdated. Our goal is to send out a news letter every 6th month with CAS updates.

If your SAI has produced any recent compliance reports, we would also appriciate if you inform us about these. We will distribute them on the CAS website.

The updated Terms of Reference for the Compliance Audit Subcommittee was finally approved in 2011 at the 9th CAS meeting in Georgia.

• CAS Terms of Reference

Work Plan for the CAS

• NEW! Work Plan for the CAS 2014
• Work Plan for the CAS 2011-2015
• Work Plan for the CAS 2008-2010

The CAS official presentation - powerpoint presentation including speaking notes

Chair of the Compliance Audit Subcommittee

Shashi Kant Sharma
Comptroller and Auditor General of India

Office of the Comptroller and Auditor General of India

Pocket-9
Deen Dayal Upadhyay Marg
New Delhi 110124
India

Phone: +91 11 23235797, 23237822
Fax:+91 11 23236818
Email: cag(AT)cag.gov.in, subramanianks(AT)cag.gov.in, atoorvaS(AT)cag.gov.in 

The updated maintenance frequencies was finally approved in 2011 at the 9th CAS meeting in Georgia.

CAS meetings

Future meetings:

Past meetings:

Members of Subcommittee

India (chair), Azerbaijan, Brazil, China, European Court of Auditors, France, Georgia, Hungary, Lithuania, Mexico, Namibia, Norway, Portugal, Romania, Russia, Saudi Arabia, Slovakia, South Africa, Tunisia

Observers

AFROSAI-E is official observer in the Committee from January 2015.

Annual Meetings

Key Documents

Agreements

• Memorandum of Understanding between INTOSAI and IFAC 

Work Plans

FAAS Work Plan 2017-2018 (under development)

Terms of Reference

•  Draft Terms of Reference (open for comment)

Contact Information

FAAS Secretariat:

Daniel Boutin, FAAS Manager
daniel.boutin@saiuae.gov.ae
State Audit Institution of the United Arab Emirates

FAAS Members:

• Auditor General South Africa
• Austrian Court of Audit
• Bundesrechnungshof (Germany)
• Comptroller and Auditor General of India
• Cour des comptes (France)
• European Court of Auditors
• National Audit Office (United Kingdom)
• Office of the Auditor General (Namibia)
• Office of the Auditor General of Canada
• Office of the Auditor General of Norway
• State Audit Bureau (Kuwait)
• State Audit Institution of the United Arab Emirates (Chair)
• Supreme State Audit Office (Cameroon)
• Swedish National Audit Office
• U.S Government Accountability Office

Next meeting:

The next meeting of the Subcommittee on Internal Control Standards will be held on 6-7 June 2017 in Brasilia.

The Subcommittee is responsible for the maintenance and regular reviews of the following documents of the ISSAI Framework, related to internal control and internal audit:
 

• INTOSAI GOV 9100 - Guidance for Internal Control Standards for the Public Sector
• INTOSAI GOV 9110 - Guidance for Reporting on the Effectiveness of Internal Controls
• INTOSAI GOV 9120 - Internal Control: Providing a Foundation for Accountability in Government
• INTOSAI GOV 9130 - Guidelines for Internal Control Standards for the Public Sector - Further Information on Entity Risk Management
• INTOSAI GOV 9140 - Internal Audit Independence in the Public Sector
• INTOSAI GOV 9150 - Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

Subcommittee Chair: Supreme Audit Office of Poland (NIK)

Members of the Subcommittee:

Austria, Bahamas, Bangladesh, Belgium, Bolivia, Brazil, Chile, Cook Islands, Cuba, Egypt, El Salvador, France, Georgia, Hungary, Jamaica, Libya, Lithuania, the Netherlands, Oman, Romania, Russian Federation, South Africa, Spain, Tanzania, Ukraine, United States of America

Observer: The Institute of Internal Auditors (The IIA) and the International Federation of Accountants (IFAC)

Subcommittee Secretariat:

Progress Reports of the Subcommittee on Internal Control Standards:

•  Internal Controls Progress Report for XXII INCOSAI December 2016  

• Internal Controls Progress Report for PSC SC Meeting in May 2015
• Internal Controls Progress Report for the 66th INTOSAI GB Meeting in 2014
• Internal Controls Progress Report for XXI INCOSAI in 2013
• Internal Controls Progress Report for PSC SC Meeting in 2012
• Internal Controls Progress Report for the 62nd INTOSAI GB Meeting in 2011