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 (May 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 last meeting was in Budapest 18-19 April 2018, hosted by SAO Hungary. Venue for the 2019 meeting is yet to be confirmed.