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. As stated in the revised PAS Terms of Reference (2018), the mandate of the subcommittee is: 

 

  • 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.
  • Identify needs among Supreme Audit Institutions (SAIs) for additional guidance.

 

PAS has 27 members (October 2018): Norway (Chair); Australia; Austria; Brazil; Canada; Denmark; European Court of Auditors (ECA); France; Georgia; Germany; Guyana; Hungary; India; Iran; Kiribati; the Netherlands; Peru; Qatar; Romania; Russia; Saudi Arabia; Slovenia; South Africa; Sweden; Tunisia; United Kingdom; United States of America.

Observers are: AFROSAI-E, Institute of Internal Auditors (IIA), the INTOSAI Development Initiative (IDI) and the Office of the Comptroller and Auditor General of Ireland.

 

The PAS holds annual meetings, in different countries each year. The 11th meeting was in Budapest 18-19 April 2018, hosted by SAO Hungary. The 12th annual PAS meeting will be hosted by the Auditor-General of South Africa 9-10 April 2019.