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

      • 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

        • 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.

          • Contact Information
            • Chair of the Compliance Audit Subcommittee

              Rajiv Mehrishi
              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.insubramanianks(AT)cag.gov.in, atoorvaS(AT)cag.gov.in 

               

            • Maintenance
              • CAS meetings
                • CAS meetings

                  Future meetings:

                   

                  Past meetings:

                  New Delhi, India, 20-21 February 2017        

                  Beijing, China 21-22 October 2015

                   

                  Minutes

                   

                  Photo

                  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  

                  Minutes

                     
                  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
                • Vilnius, Lithuania September 2012
                • Brasília, Brazil September 2013
                • Oslo, Norway September 2014
                • Beijing, China October 2015
                • New Delhi, India, February 2017
                  • 14th Meeting of the INTOSAI Compliance Audit Subcommittee

                    20 - 21 February 2017 New Delhi, India

                    Minutes

                     

                    Agenda Item 1: Opening Remarks by Mr. V. Kurian, Chair, Meeting

                    The 14th meeting of the INTOSAI Compliance Audit Subcommittee (CAS) was held in New Delhi, India and hosted by the Office of the Comptroller and Auditor General of India. The meeting commenced with opening remarks by Mr. V. Kurian, Chair, CAS Meeting.

                    Agenda Item 2: Address by Dr. Prasenjit Mukherjee, Deputy Comptroller and Auditor General, SAI India

                    Dr. Prasenjit Mukherjee, Deputy Comptroller and Auditor General, SAI India, welcomed the participants of 14th meeting of the CAS – Azerbaijan, Brazil, China, the European Court of Auditors, France, India, Norway, Saudi Arabia, South Africa, AFROSAI-E and IDI.

                    Recalling the valuable contributions of the earlier Chair, SAI Norway, in guiding the activities of the CAS successfully for the past several years, Dr. Mukherjee looked forward to active cooperation from all the members as in the past, so that the CAS can achieve its goal of improving the quality of compliance audit in the INTOSAI community.

                    He referred to the just concluded INTOSAI Congress at Abu Dhabi, which has laid down the roadmap for the activities of INTOSAI for the period up to 2022 and has endorsed many changes in the existing standards and guidelines, while approving a new framework for INTOSAI professional pronouncements.

                    He expressed confidence that the CAS secretariat, which has the responsibility for overall planning and execution, would draw from the large pool of resources to develop best practices to guide compliance audits in the INTOSAI community.

                    Agenda Item 3: Approval of minutes of the 13th meeting of CAS held in Beijing, China

                    Minutes of the 13th meeting of CAS held in Beijing, China (attached) were considered and adopted.

                    Agenda Item 4: Presentation on “Implementing ISSAI 4000” by Mrs. Raj Esther Thomas, Regularity Audit Manager, AFROSAI-E

                    The presentation is attached. 

                    Agenda Item 5: Presentation on “A report on Governance” by Mr. Peter Welch, Audit Director, European Court of Auditors

                    The presentation is attached.

                    Agenda Item 6: Presentation by Mr. Rafael Lopes Torres, Federal Auditor, PSC Project Manager via Video Conference in Luxembourg

                    The presentation is attached.

                    Agenda Item 7: Presentation on “Performance Reporting” by Mr. Fhumulani Rabonda, Senior Technical Manager, SAI-South Africa

                    The presentation is attached.

                    Agenda Item 8: Presentation on “Activities of IDI” by Ms. Gulbrandsen Ingvild, Senior Adviser, SAI-Norway

                    The presentation is attached.

                    Agenda Item 9: Presentation on “Activities of IDI” by Mr. Shofiqul Islam, Programme Manager, IDI

                    The presentation is attached.

                    Agenda Item 10: Work Plan of CAS 2017-19

                    Mr. V. Kurian, Chair, CAS Meeting made presentation on proposals for Work Plan of CAS 2017-19. The presentation is attached.

                    He briefed the members about the background of Work Plan of the CAS for 2017-2019. INTOSAI in its XXII Congress held in United Arab Emirates in December 2016 has approved the new Strategic Plan of INTOSAI for the period 2017-2022. The Congress has also adopted new framework for professional pronouncements and other INTOSAI professional pronouncements endorsed to date, and approved the new version of ISSAI 4000. Also, the Forum for INTOSAI Professional Pronouncements (FIPP) developed a Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements.

                    In the light of these decisions, a new Work Plan of the CAS for 2017-2019 was prepared. Keeping in view the requirements of the INTOSAI Strategic Plan 2017-2022, projects proposed in the Strategic Development Plan of the FIPP 2017-2019, the suggestions received from the CAS members, and after discussion on various proposals, the following two projects were decided to be included in the Work Plan of the CAS for the period 2017-2019:

                    1. Prepare Supplementary Compliance Audit Guidance under the classification GUID 4900-4999 to help SAIs implement the new ISSAI 4000.
                    2. Associating with other Committees as subject matter experts in following projects of relevance to the CAS scheduled to be carried out as part of Priority 2 of the SDP of the FIPP:
                    1. Consolidated and improved guidance on understanding internal control in compliance audit;
                    2. Consolidated and improved guidance on reliance on the work of internal auditors;
                    3. Consolidating and aligning guidance for audits of privatisation with ISAAI 100;
                    4. IT Audit in relation to Compliance Audit;
                    5. Consolidating and aligning the audit of Public Debt with ISSAI 100
                    6. Consolidating and aligning the audit of disaster related aid with ISSAI 100.

                    The CAS members suggested following aspects to be included in Project I:

                    • Guidance for examining and reporting on the regularity and propriety aspects in compliance audits.
                    • Guidance on carrying out compliance audit along with financial attest audit.
                    • Guidance on risk assessment in compliance audit
                    • Guidance on sampling in compliance audit.

                    The Subcommittee decided to entrust the nodal functions of these projects as follows:

                    1. Project 1 – SAI Norway is the nodal SAI for developing Supplementary Compliance Audit Guidance. It will be responsible for collecting material from different SAIs, INTOSAI Regional Groups and IDI. SAI Brazil, European Court of Auditors, SAI France, SAI India and SAI South Africa will support SAI Norway in developing this guidance. While SAI India and SAI France will provide support on the portions relating to the propriety issues in the compliance audit, SAI South Africa will be the lead SAI to provide support relating to guidance on risk assessment and sampling in Compliance Audit.
                    2. Project 2 –Association as subject matter experts. It was decided that in respect of subject matter where a member SAI of the CAS is also a member of the concerned Working group on the subject, if any, such member SAI will be recommended as subject matter expert. Where there are no such members SAI of the CAS in Working group on the subject, the Chair was authorised to nominate SAI/SAIs as subject matter experts upon receipt of requests from the concerned Subcommittee/Group/PSC/FIPP for nomination of subject matter experts.
                    3. The editorial changes required as a result of the adoption of new ISSAI 4000 in other professional pronouncements will be identified by AFROSAI (E) subject to AFROSAI (E) obtaining necessary internal approvals.
                    4. The following tentative timelines were adopted for the project activities:
                    5. Submission of project proposals to the Professional Standard Committee - May 2017
                    6. Circulation of preliminary draft of the Guidelines - Before the next meeting of the CAS, which is likely to be held between September to November 2018 or February 2018.

                    Agenda Item 11: Presentation on “Reporting on proprietary issues in Compliance Audits” by Mr. C M Singh, Principal Director, SAI-India

                    The presentation is attached.

                    Agenda Item 12: Proposals for venue of next meeting

                    The Chair informed that the European Court of Auditors has volunteered to host 15th meeting of the CAS in 2018 in Luxembourg. The Subcommittee acknowledged the offer and approved the same. Probable months for next CAS meeting are September, October, November 2018 or February 2018, subject to convenience of the host SAI.

                    Agenda Item 13: New Membership

                    The Chair informed the members that a request from the Accounts Chamber of the Russian Federation for membership to the CAS had been received and the membership has been agreed to. The Subcommittee appreciated the request for membership and approved the same.

                    The Subcommittee also discussed the procedure for granting new membership and agreed that the CAS should adopt a policy of promoting new membership to the Subcommittee in view of the benefits such membership will provide to the functioning of the Subcommittee. The CAS also authorised the Chair to take decision on requests for membership and communicate the same in the next meeting of the Subcommittee.

                    Regarding the members who have not been participating in the meetings, it was decided to seek confirmation from such members on whether the SAI concerned was interested in continuing with the membership. Based on the response of such member, a final decision may be taken in the next Subcommittee meeting.   

                    Agenda Item 14 Concluding Session

                    The Meeting concluded with the Chair thanking the participants for their cooperation in making the 14th CAS meeting successful and productive.    

                     

                     

              • 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 Dates Minutes Photos
                      UAE (Abu Dhabi)

                      28-30 March ,2017

                           
                      UAE (Abu Dhabi) 

                      24-25 February, 2016

                      Agenda Minutes Not available

                      Luxembourg (Luxembourg)

                      29-30 April, 2015

                      Agenda Minutes Photos

                      UAE (Dubai)

                      17-18 March, 2014

                      Agenda

                      Not available

                      Not available

                      UAE (Abu Dhabi)

                      4-5 September, 2013

                      Agenda

                      Not available

                      Not available

                       

                       

                    • Secretariat and Membership
                      • 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