intosai professional standards committee due process – why? suggested by subcommittee chairs… to...
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![Page 1: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/1.jpg)
INTOSAI Professional Standards Committee
Due process – why?
Suggested by subcommittee chairs…
To ensure…• Transparency• Accountability• Consistency and high quality
Based on… • INTOSAI Handbook for committees• PSC Terms of Reference
![Page 2: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/2.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure drafts
• Approval process
![Page 3: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/3.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure of drafts
• Approval process
Composition of subcommittees
Handbook: PSC Chair responsible - balanced representation
Due Process:The Subcommitee chair is responsible for the appointment of members for the subcomittee.
Should consider: • quality of ISSAIs and INTOSAI GOVs• knowledge sharing• broad participation
![Page 4: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/4.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure of drafts
• Approval process
Information on subcommitee websites
Handbook: All Committees should, if possible, set up their own websites
Due process:
To be published:• Terms of reference• Meeting dates – meetings are open• Agendas and meeting papers• Minutes
![Page 5: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/5.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure of drafts
• Approval process
Planning of new ISSAIs & INTOSAI GOVs
Due process:
• 3 years work plan – PSC Chair kept informed
• Initial assesment:
• Kind of auditing tasks to be covered
• Consistency with ISSAI framework
• Possibilities of cooperation with other standardsetters and need for supplementary guidance (Dual approach)
![Page 6: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/6.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure of drafts
• Approval process
Exposure of drafts
Handbook:
An exposure draft is to be sent to all INTOSAI members for comments.
Due process:• www.issai.org - use it!
• All members of INTOSAI notified using INTOSAI’s members list
• Normally 90 days
• Comments in all 5 languages are accepted
![Page 7: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/7.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure of drafts
• Approval process
Approval process
Handbook:
Approval within PSC and by Governing Board
Due process:
• Approval by PSC Steering Committee cf. the terms of reference concerns the exposure draft
• Exposure drafts not approved by Governing Board
• After exposure: Final approval by PSC Steering committee and Governing board – confirmation of due process
![Page 8: INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high](https://reader036.vdocument.in/reader036/viewer/2022072015/56649ebf5503460f94bc9f0b/html5/thumbnails/8.jpg)
INTOSAI Professional Standards Committee
Due process – what is new?
Clarifications concerning:
• Composition of subcommittees
• Information on subcommitee websites
• Planning of new ISSAIs and INTOSAI GOVs
• Exposure drafts
• Approval process