PSCINTOSAI Professional Standards Committee

PAS

Recent achievements and present activities

Wellington, June 2011

PERFORMANCE AUDIT SUBCOMITTEE

PSCINTOSAI Professional Standards Committee

PAS achievements - Meeting

4th PAS Meeting – Brasília, September of 2010:- Execution of PAS Work Plan 2011-2013- PAS participation in the XX Incosai

Next meeting will be in Vienna, in February /2012.

PSCINTOSAI Professional Standards Committee

PAS achievements – Survey on PA Objective: identify the SAIs that do not perform PA and

the main reasons for that 100 SAIs received questionnaires / 25 SAIs responded:

19 perform PA and 6 do not Major hindrances:

- lack of human resources with technical skills- work force involved in other types of audit activities- lack of mandate - lack of financial resources - lack of interest of Parliament, public administration or

public regarding information on performance

Here we could act.

PSCINTOSAI Professional Standards Committee

PAS achievements - International Seminar on the Sustainability of PA

Brasília, September 2010 Target public: PAS members , external and internal

control institutions from the 3 levels of Brazilian government

Presentations by PAS members from Sweden, European Court of Auditors and Brazil

PSCINTOSAI Professional Standards Committee

PAS achievements – Endorsement of ISSAI 3100

The XX Incosai endorsed the documents produced by PAS: ISSAI 3100, Performance Audit Guidelines: Key principles, and its APPENDIX, Establishing a Sustainable Performance Audit Function: High Level Guidelines

PSCINTOSAI Professional Standards Committee

ISSAI maintenance Period:

Five years will be the ISSAI maintenance frequency

First review:After the ISSAI Harmonization Project is completed

PSCINTOSAI Professional Standards Committee

PAS ongoing activitiesNew material on the PAS website

PAS is working on its website to publish reports, summaries and press releases

- PAS members are to send press releases and short summaries of PA reports to the Chair to be published on the website

PSCINTOSAI Professional Standards Committee

PAS ongoing activitiesCreation of a web forum

Three PAS members are assigned to work on the creation of a forum on the PAS website

The objective is to promote an exchange of information to help SAIs interested in improving methods and methodologies and in learning good practices

PSCINTOSAI Professional Standards Committee

PAS ongoing activitiesNew practical documents

Brief documents (4-5 pages) that: are about key themes of PA are reader –friendly give quick guidance on how to conduct

performance audits

PSCINTOSAI Professional Standards Committee

New practical documents First five documents:

1. Selecting audit topics;2. Communication in the audit process;3. Safeguarding quality in the audit process;4. Making performance audit reports reader-friendly;5. Setting the audit questions and criteria.

PSCINTOSAI Professional Standards Committee

Participation in the Harmonization Project

Participation in the 1st meeting: Copenhagen , March/April 2011 (Austria, Brazil, Sweden)

Collaboration on the draft of the ISSAI 100 (Sweden) Writing of the draft of ISSAI 300 (Austria, Brazil,

Sweden)

PSCINTOSAI Professional Standards Committee

ISSAIs Awareness-raising

• PAS is now starting its participation in the Project team meetings and in the Project assignments

• Willingness of the PAS Chair to approach Olacefs

representatives for arranging Awareness Raising actions

PSCINTOSAI Professional Standards Committee

Actions related to Awareness-raising

▪ First PAS action: participation in the Awareness raising seminar to the Eurosai – October, 2009

▪ Next PAS action: participation of the PAS Chair in the CReCER (Accounting and Accountability for Regional Economic Growth) Conference – June 29 to July 1st:

▪ Overview on the ISSAI framework (presentation developed by CAS for the Project) + use of the ISSAIs within the Brazilian SAI

PSCINTOSAI Professional Standards Committee

Thank You.