Performance Audit Subcommittee

The Performance Audit Subcommittee (PAS) was created by the Professional Standards Committee (PSC) in September of 2005. The establishment of the Subcommittee was approved by the INTOSAI Governing Board at their 54th meeting, on November 10-11, 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: 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: AFROSAI-E, Institute of Internal Auditors (IIA), INTOSAI Development Initiative (IDI).

 

The objective of the Performance Audit Subcommittee is to promote the INTOSAI Implementation Guidelines for Performance Auditing and to develop and disseminate other guidance that may be needed by the INTOSAI community. To fulfill its objective, the PAS is working on identifying and meeting the SAIs' most pressing needs for additional guidelines.

 

Next meeting will be held in Budapest, Hungary 18-19 April 2018.