- 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. The approval included the following mandate for the subcommittee:
- 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.
PAS has 26 members (January 2018): Norway (Chair) • Australia • Austria • Brazil • Canada • Denmark • European Court of Auditors (ECA) • France • Georgia • Germany • Guyana • Hungary • India • Iran • Kiribati • Netherlands • Peru • Romania • Russia • Saudi Arabia • Slovenia • South Africa • Sweden • Tunisia • United Kingdom • United States of America
Observers are: AFROSAI-E, Institute of Internal Auditors (IIA), and the INTOSAI Development Initiative (IDI).
The PAS holds annual meetings, in different countries each year. The next meeting will be held in Budapest, Hungary, 18-19 April 2018.
- Meetings
2018: 11th annual PAS meeting
The 11th annual meeting will be in Budapest, Hungary 18-19 April 2018.
2017: 10th annual meeting
The 10th annual PAS meeting was in Oslo, Norway 26-27 April 2017.
- agenda-pas-meeting-2017-oslo.docx
- Participant-list-2017-10th-annual-pas-meeting.docx
- meeting-minutes-10th-annual-pasmeeting-2017.docx
- official-group-photo-2017-pas-meeting-oslo.JPG
2016: The 9th annual meeting: Lima, Peru.
2015: 8th annual meeting: New Delhi, India, 24-25 March.
2014 - 7th Meeting
The seventh meeting was held in Amsterdam, the Netherlands, on April 7th to 9th.
2013 - 6th Meeting
The sixth meeting was held in Ottawa, Canada, on May 27th and 28th.
2012 - 5th Meeting
The fifth meeting was held in Vienna, Austria, on February 28th and 29th.
2010 - 4th Meeting
The fourth meeting was held in Brasilia, Brazil, on September 28th and 29th.
2009 - 3rd Meeting
The third meeting was held in Oslo, Norway,from May 28th to 30th.
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.
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 and Presentations
Reports
-
Progress report to PSC Steering Committee (Washington, May 2006)
-
Report to the Incosai 2007 (part of PSC report) (Mexico City, November 2007)
-
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
-
- Members
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
- Austria - Rechnungshof
- Brazil - Tribunal de Contas da Uniao
- Canada - Office of the Auditor General of Canada
- Denmark - Rigsrevisionen
- European Court of Auditors (ECA)
- France - Cour des Comptes
- Georgia - State Audit Office of Georgia
- Germany - Bundesrechnungshof
- Guyana - The Audit Office of Guyana
- Hungary - Állami Számvevöszék/State Audit Office of Hungary
- India - Comptroller and Auditor General
- Iran - Supreme Audit Court
- Kiribati - National Audit Office of Kiribati
- Netherlands - Algemene Rekenkamer
- Norway - Riksrevisjonen
- Peru - La Contraloría General del la República
- Romania - Curtea de conturi/Romanian Court of Accounts
- Russia - Счетная палата Российской Федерации/Accounts Chamber of the Russian Federation
- Saudi Arabia - Kingdom of Saudi Arabia General Auditing Bureau
- Slovenia - Računsko sodišče/Court of Audit
- 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)
- INTOSAI Development Initiative (IDI)
- Work Plan
- Work Plan 2017-2019
- Work Plan 2014-2016
- Work Plan 2011-2013
- Work Plan 2008-2010
- Work Plan 2006-2008
- Terms of Reference
The PAS` Terms of Reference document is currently being revised (February 2018) and will be published following formal approval from members at the 2018 PAS meeting in Budapest, Hungary, 18-19 April.
- Contacts
Performance Audit Subcommittee
Office of the Auditor General of Norway
P.O. Box 8130 Dep
N-0032 OsloNorway
Phone: +47 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
- Technical Documents
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:
- by Language
SAI's Documents sorted by Language
Dutch
Netherlands
Manuals in Dutch
EnglishAustralia
Performance Auditing
Planning Performance Audits
Brazil
Performance Audit Manual
Finland
Guidelines on Performance Audit Risk Analyses
Manuals in English
Netherlands
Auditing Standards
Norway
Guidelines for Performance Auditing
Court of Audit Organic Act
Spain
Court of Audit Functioning Act
Quality Mattters
United Kingdom
VFM handbook
FinnishFinland
Toiminnantarkastuksen ohje
NorwegianNorway
Veileder brukerundersokelser
Veileder i resultatorientert revisjon
Veileder i undersokelsesdesign
Veileder i utarbeiding og brav sporreskjema
Retningslinjer for forvaltings revisjon
PortugueseBrazil
Manual de Auditoria Operacional
Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
Roteiro para Monitoramento de Auditorias de Natureza Operacional
Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
Técnicas de Amostragem para Auditoria
Técnicas de Entrevista para Auditorias
Técnicas de Apresentação de Dados
Técnicas de Apresentação de Dados (Anexo)
Indicadores de Desempenho e Mapa de Produtos
Análise SWOT e Matriz de Verificação de Risco
Benchmarking
Análise Stakeholder
Marco Lógico
Análise RECI
Mapa de Processos
SlovenianSlovenia
Prirocnik za revizije smotrnosti poslovanj
SpanishParaguay
Auditoria de Gestión
Manual de Auditoría de Rendimiento
Brazil
Normas Internas de Fiscalización
Spain
- by Country
SAI's Documents sorted by Country
AustraliaEnglish
ASAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information
ASAE 3100: Compliance Engagements
ASAE 3500: Performance Engagements
BrazilPortuguese
Manual de Auditoria Operacional
Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
Roteiro para Monitoramento de Auditorias de Natureza Operacional
Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
Técnicas de Amostragem para Auditoria
Técnicas de Entrevista para Auditorias
Técnicas de Apresentação de Dados
Técnicas de Apresentação de Dados (Anexo)
Indicadores de Desempenho e Mapa de Produtos
Análise SWOT e Matriz de Verificação de Risco
Benchmarking
Análise Stakeholder
Marco Lógico
Análise RECI
Mapa de Processos
English
Spanish
FinlandEnglish
Guidelines on Performance Audit Risk Analyses
Performance Audit Manual
Toiminnantarkastuksen ohje
Finnish
NetherlandsEnglish
Manuals in English
Manuals in Dutch
NorwayEnglish
Auditing Standards
Guidelines for Performance Auditing
Veileder brukerundersokelser
Norwegian
Retningslinjer for forvaltings revisjon
Veileder i undersokelsesdesign
Veileder i utarbeiding og brav sporreskjema
Veileder i resultatorientert revisjon
ParaguaySpanish
Auditoria de Gestión
SloveniaSlovenian
Prirocnik za revizije smotrnosti poslovanj
SpainEnglish
Court of Audit Functioning Act
Court of Audit Organic Act
Normas Internas de Fiscalización
Spanish
United KingdomEnglish
Quality Mattters
VFM handbook
- by Regional Group
SAI's Documents sorted by INTOSAI Regional Working Group
ASOSAIAustralia
English
Planning Performance Audits
Performance Auditing
EUROSAIFinland
English
Guidelines on Performance Audit Risk Analyses
Performance Audit Manual
Toiminnantarkastuksen ohje
Finnish
NetherlandsEnglish
Manuals in EnglishDutch
NorwayEnglish
Guidelines for Performance Auditing
Auditing Standards
Veileder brukerundersokelser
Norwegian
Veileder i resultatorientert revisjon
Veileder i undersokelsesdesign
Veileder i utarbeiding og brav sporreskjema
Retningslinjer for forvaltings revisjon
SloveniaSlovenian
Prirocnik za revizije smotrnosti poslovanj
SpainEnglish
Court of Audit Functioning Act
Court of Audit Organic Act
Normas Internas de Fiscalización
Spanish
United KingdomEnglish
Quality Mattters
VFM handbook
OLACEFSBrazil
Portuguese
Manual de Auditoria Operacional
Roteiro de Controle de Qualidade de Auditorias de Natureza Operacional
Roteiro para Monitoramento de Auditorias de Natureza Operacional
Roteiro para Elaboração de Relatórios de Auditoria de Natureza Operacional
Técnicas de Amostragem para Auditoria
Técnicas de Entrevista para Auditorias
Técnicas de Apresentação de Dados
Técnicas de Apresentação de Dados (Anexo)
Indicadores de Desempenho e Mapa de Produtos
Análise SWOT e Matriz de Verificação de Risco
Benchmarking
Análise Stakeholder
Marco Lógico
Análise RECI
Mapa de Processos
SpanishManual de Auditoría de Rendimiento
English
ParaguaySpanish
Auditoria de Gestión
- PAS Guidelines
Guidelines on perfomance audit, produced by the INTOSAI PAS, consist of
- ISSAI 3100 Guidelines on Central Concepts for Performance Auditing
- ISSAI 3200 Guidelines for the Performance Audit Process.
- These are published on issai.org
- Activities
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.
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.
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.
- Compliance Audit Subcommittee
The mandate for the Sub-Committee on Compliance Audit includes the following tasks:
- Elaborate on and clarify the term "compliance audit".
- Provide an overview of the different mandates, etc., SAIs have regarding compliance audits.
- Give practical guidance on how compliance audit should be planned, executed and reported on.
- Develop INTOSAI guidelines for compliance audit.
CAS has 19 members: 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
1 observer: Afrosai-E
- News Letters
Dear CAS colleagues,
- IX. CAS News Letter, April 2018
- VIII. CAS News Letter, September 2017
- 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.
- Terms of Reference
The updated Terms of Reference for the Compliance Audit Subcommittee was finally approved in 2011 at the 9th CAS meeting in Georgia.
- Work Plan for the CAS
Work Plan for the CAS
- Implementation
The CAS official presentation - powerpoint presentation including speaking notes
- Contact Information
Chair of the Compliance Audit Subcommittee
Rajiv Mehrishi
Comptroller and Auditor General of IndiaOffice of the Comptroller and Auditor General of India
Pocket-9
Deen Dayal Upadhyay Marg
New Delhi 110124
IndiaPhone: +91 11 23235797, 23237822
Fax:+91 11 23236818
Email: cag(AT)cag.gov.in, subramanianks(AT)cag.gov.in, atoorvaS(AT)cag.gov.in
- Maintenance
The updated maintenance frequencies was finally approved in 2011 at the 9th CAS meeting in Georgia.
- CAS meetings
CAS meetings
Future meetings:
Past meetings:
New Delhi, India, 20-21 February 2017 Minutes Agenda 4_AFROSAI-E Presentation for CAS meeting Delhi.pptx
Agenda 5_Presentation Peter Welch_CAS_ND_20_21_Feb_2017.ppt
Agenda 6_PSC_Apresenta__o-CAS-nc.ppt
Agenda 7_CAS meeting - Performance reporting.pptx
Agenda 8_Presentation - OAGN 20.2.17.pptx
Agenda 9_IDI presentation cas.ppt
Agenda 10_Presentation_CAS_Workplan.ppt
Agenda 11_Propriety Aspects in Compliance Audit Presentation.pptx
Beijing, China 21-22 October 2015
Oslo, Norway 17-18 September 2014
Minutes Photo Brasília, Brazil 18-19 September 2013 Minutes Photo Vilnius, Lithuania 19-20 September 2012 Minutes Photo Batumi, Georgia 27-29 September 2011 Minutes Photo Oslo, Norway 4-5 October 2010 Minutes Photo Stockholm, Sweden 30-31 March 2009 Minutes Bratislava, Slovakia 17-19 September 2008 Tunis, Tunisia 3-4 April 2008 Minutes New Delhi, India 4-5 January 2007 Minutes Copenhagen, Denmark April 2006 Minutes Oslo, Norway September 2005 Minutes Oslo, Norway March 2005 Minutes
- Batumi, Georgia September 2011
9th CAS Meeting 27-28 September 2011,
Batumi, Georgia
Minutes
Meeting Materials:
Agenda item I. Opening, introduction (Chair)
Agenda item II. Reporting from the PSC steering committee meeting Wellington New Zealand 2011 (Chair)
Agenda item III. Awareness raising (PSC strategy project team & CAS subgroup)
-
PSC strategy project team, presentation
Agenda item IV. Harmonization project (CAS project team)
Agenda item V. Exposure draft ISSAI 4300 (CAS subgroup)
Agenda item VI. Experiences and lessons learned from the implementation of the ISSAI 4000 series (all delegates)
Agenda item VII. Maintenance (Chair)
Agenda item VIII, CAS Terms of Reference (Chair)
- Issue paper VIII, Terms of Reference
Agenda item IX. CAS work plan (Chair)
Agenda item X. Venue next meeting (Chair)
Agenda item XI. Any other business (Chair)
-
- Vilnius, Lithuania September 2012
10th CAS Meeting 19-20 September 2012
Vilnius, Lithuania
Minutes:
Meeting Materials:
Agenda item I: Introduction by the Chair
Agenda item II: Harmonization project/ISSAI 400
Agenda item III: ISSAI 4300
Agenda item IV: CAS activities 2011-2012
Agenda item V: Implementation and maintenance
Agenda item VI: Presentation of the 3i program by IDI
Agenda item VII: Group discussion on CAS approach to implementation and maintenance
Agenda item VIII: CAS strategy and work plan
Agenda item IX: Membership in CAS
Agenda item X: Venue next meeting
Agenda item XI: Any other business
- Brasília, Brazil September 2013
11th CAS meeting 18-19 September 2013 Brasília, Brazil
Minutes:
Meeting Materials:
Agenda item I: Introduction by the chair
Agenda item II: Summing up the PSC steering committee meeting
Agenda item III: Implementation
a. The 3i Programme of the IDI
b. Implementation activities in regions
- EUROSAI goal team 2
- Presentation EUROSAI GT2 activity by Ms. C. Breden
Agenda item IV: Maintenance
4.1 The harmonization project - its outcome and significance for the future
4.2 CAS subgroup on Court of Accounts issues
4.3 CAS maintenance strategy
- Issue paper II Maintenance strategy
- Additional paper 2 Committee comments
- Additional paper 3 Drafting conventions
- Presentation - Maintenance
Agenda item V: Summing up the CAS strategy 2013-2016
Agenda item VI: Venue next meeting
Agenda item VII: AOB
Agenda item VIII: Closing of the meeting
In connection with the 11th CAS meeting the CAS secretariat also invites to a CAS expert training seminar. The seminar will take place in the TCUs headquarte
- Oslo, Norway September 2014
12th CAS meeting 17-18 September 2014 Oslo, Norway
Minutes:
Meeting materials:
Agenda item I: Introduction by the Chair
Agenda item II: Summing up the PSC-Steering Committee Meeting in Baharain and other important information from INTOSAI/PSC/FAS/PAS
Agenda item III: Cooperation between the Subcommittees (FAS, CAS, PAS)
Agenda item IV: Maintenance of ISSAI 4000 - the working process since the 11th CAS Meeting in Brazil - 2013
Agenda item V: Review and finalization of the ISSAI 4000
- Presentation: ISSAI 4000: Issues coming out of the maintenance Groups
- ISSAI 4000 draft after CAS hearing
- ECA - Discussion paper on opinions-conclusions
- CAS hearing on new ISSAI 4000 - Summary of comments
- Drafting conventions - Key terms - PSC
- Hearing-letter 1st draft ISSAI 4000 CAS
- ISSAI 4000 draft before hearing
Agenda item VI: Integration of Court of Accounts pharagraphs into the ISSAI 4000
Agenda item VII: Implementation issues
Agenda item VIII: Venue next meeting
Agenda item IX: AOB
Agenda item X: Closing of the meeting
Expert Seminar
- For material distributed at the expert seminar Day 1, see closed web; for CAS members.
- Expert Seminar Day 2 Brazil
- Expert Seminar Day 2 Hungary
- Expert Seminar Day 2 India
- Beijing, China October 2015
13th CAS meeting Beijing, China October 2015
Minutes:
Meeting materials:
Agenda item I: Opening/Welcome Speech by Mr. LI Xiaozhong, Deputy Auditor General of CNAO
Agenda item II: Speech/Remarks by Mr. Jens Gunvaldsen, Chair of CAS
Agenda item III: Group Photo
Agenda item IV: Presentation "How to communicate assuranse"
Agenda item V: Presentation "Compliance Audit Reporting"
Agenda item VI: Rewiew of the ISSAI 4000
Issue paper: Revision of ISSAI 4000
Exposure draft ISSAI 4000 - comments
Agenda item VII: Implementation issues
Agenda item VIII: Venue next Meeting
Agenda item IX: AOB
Agenda item X: Closing of the meeting
- New Delhi, India, February 2017
- Members of the Subcommittee
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.
- Financial Audit and Accounting Subcommittee
The INTOSAI Financial Audit and Accounting Subcommittee
Welcome to the website of the INTOSAI Financial Audit and Accounting Subcommittee (FAAS)
Ever since the INTOSAI Congress in 1995, many Supreme Audit Institutions (SAIs) have expressed a need for more detailed guidance than provided by the former INTOSAI Auditing Standards Committee (ASC). This need was reiterated during the Congress in 1998, where the Committee was given the task to decide how best to respond to the need for Guidelines for Financial Audit, given the varying auditing mandates and systems among INTOSAI members. Furthermore, the Committee was instructed to closely follow the developments of IFAC’s International Public Sector Auditing Standards in order to keep the INTOSAI community updated and informed.
Following a number of informal talks and meetings between the ASC and IFAC (International Federation of Accountants), the ASC in 2001 came to the conclusion that cooperating with IFAC, and its International Auditing and Assurance standards Board (IAASB), and drawing upon their work with internationally accepted standards would be the only way forward with the development of financial audit guidelines.
In March 2002 the ASC held a Committee meeting where one important issue on the agenda was the proposal to initiate a cooperation with IFAC to develop Financial Audit Guidelines. A Working Group with a special responsibility for the development of financial audit guidelines was created within the Committee. The Working Group then consisted of Austria, Canada, Namibia, Norway, United Kingdom, United States and Sweden (chair). The Working Group was later on extended to include the SAIs of Cameroon and Tunisia.
In September 2005, the responsibilities of the Working Group were taken over by the Financial Audit Subcommittee (FAS) created in the new INTOSAI committee structure.
The task of the subcommittee is to produce globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAS annual meetings.
The State Audit Institution of the United Arab Emirates assumed the Chairmanship of FAS at the INCOSAI in Beijing in October 2013.
FAS was merged with the Accounting and Reporting Subcommittee of INTOSAI in 2016 and is now the Financial Audit and Accounting Subcommitee (FAAS).
FAAS develops globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAAS annual meetings.
- Annual Meetings
Annual Meetings
Host Dates Agenda Minutes Bhutan (Paro)
27-29 March 2018 Agenda Minutes UAE (Abu Dhabi) 28-30 March 2017
Agenda Minutes UAE (Abu Dhabi) 24-25 February 2016
Agenda Minutes Luxembourg (Luxembourg)
29-30 April 2015
Agenda Minutes
- Chair, Secretariat, Members, Observers
Contact Information
FAAS Chair:
H.E. Dr. Harib Al Amimi
President of the State Audit Institution of the United Arab Emirates
Chairman of INTOSAI
President@saiuae.gov.aeFAAS Secretariat:
Daniel Boutin
FAAS Manager
State Audit Institution of the United Arab Emirates
daniel.boutin@saiuae.gov.aeFAAS Members:
Comptroller and Auditor General of India
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 Institution of the United Arab Emirates (Chair)
Supreme State Audit Office (Cameroon)
U.S Government Accountability Office
FAAS Observers:
International Auditing and Assurance Standards Board (IAASB)
International Public Sector Accounting Standards Board (IPSASB)
- Internal Control Standards
Subcommittee on Internal Control Standards
The Subcommittee on Internal Control Standards is tasked with the development and promotion of good practices in the field of internal control, and with establishing more focused managerial accountability in the Public Sector.
- Meetings
- ICS Meeting in Brasilia, 6-7 June 2017
- ICS meeting in Bucharest, 22-23 September 2015
- ICS Meeting in Vilnius, 27-28 May 2014
Subcommittee Meeting in Vilnius, 27-28 May 2014
Documents related to the meeting of the Subcommittee on Internal Control Standards held in Vilnius, Lithuania on 27-28 May 2014:
- Programme_27-28 May 2014
- List of Participants, 27-28 May 2014
- Minutes of the meeting in Vilnius, 27-28 May 2014
- Activities to date - PPT
- News from PSC Steering Committee - PPT
- News from Young EUROSAI YES Congress - PPT
- Survey on Risk Management, Poland - PPT
- Research Paper on Risk Management - pdf
- Survey on Reporting on Internal Control, Poland - PPT
- Research Paper on Reporting on Internal Control - pdf
- Public Audit Cooperation in Belgium - PPT
- Internal Guidelines for Internal Control Auditing in Austria - PPT
- Experience in Application of INTOSAI GOVs in Romania - PPT
- IFAC/CIPFA Good Governance in the Public Sector - PPT
- Update from Performance Audit Subcommittee, Brazil - PPT
- Public Compliance Audit and Internal Controls, Norway - PPT
- EUROSAI - ECIIA Cooperation, Belgium - PPT
- EUROSAI - ECIIA Joint Paper - pdf
- Update from COSO - PPT
- OECD Study on SAIs' Role in Enhancing Good Governance - PPT
- Public Sector Internal Audit in Lithuania - PPT
- Public Sector Financial Control in Lithuania - PPT
- Governance Initiatives in Brazil - PPT
- Governance Issues - Work in Progress, France - PPT
- How SAIs Influence Good Governance in Public Administration, South Africa - PPT
- Revisions to GAO's Standards for Internal Control, USA - PPT
- Good Governance in Public Administration in the Russian Federation - PPT
- ICS Meeting in Warsaw, 24-25 April 2012
Subcommittee Meeting in Warsaw, 24-25 April 2012
Documents related to the meeting of the Subcommittee on Internal Control Standards held in Warsaw, Poland on 24-25 April 2012:
- Documents
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
- Members
Subcommittee Chair: Supreme Audit Office of Poland (NIK)
Members of the Subcommittee:
Austria, Bahamas, Bangladesh, Belgium, Bolivia, Chile, Cook Islands, Cuba, Egypt, El Salvador, France, Georgia, Hungary, Jamaica, Libya, the Netherlands, Oman, Romania, Russian Federation, South Africa, Spain, Tanzania, Ukraine, United Arab Emirates, United States of America
Observers: The Institute of Internal Auditors (The IIA) and the International Federation of Accountants (IFAC)
Subcommittee Secretariat:
Supreme Audit Office of Polandul. Filtrowa 5702-056 WarszawaPOLANDphone: +48 22 444 5081e-mail: ics@nik.gov.pl
- Progress Reports
Progress Reports of the Subcommittee on Internal Control Standards:
- 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