Progress Report

1

• Progress Report
• Performance Audit Subcommittee
• PSC Steering Committee Meeting
• May 4 and 5, 2006

2
Tribunal de Contas da União - TCU(Brazilian
Court of Audit)

• Minister Adylson Motta, President of TCU and
  Chairman of the Performance Audit Subcommittee -
  PAS
• Omir Lavinas, International Relations Officer

3
Background

• Creation - Steering Committee Meeting, September
  2005
• Establishment - Intosai Governing Board, November
  2005

4
Ongoing activities

• Nomination of the members
• Chair of the PSC and President of the TCU request
  to presidents of the Intosai Regional Groups to
  nominate one SAI from each region
• Invitation to other SAIs with special interest
  and expertise
• SAIs from 8 countries/organizations accepted
• Australia (ASOSAI), Saudi Arabia (ARABOSAI),
  Guyana (CAROSAI), France, Norway, Sweden, United
  Kingdom and European Court of Auditors

5
Ongoing activities

• The PAS Draft Terms of Reference
• The PAS Draft Work Plan
• (Compiling the suggestions from PAS members)

6
Draft Terms of Reference - Mandates

• Disseminate the INTOSAI Implementation Guidelines
  for Performance Auditing
• Develop standards and guidelines for performance
  audit on the basis of the present INTOSAI
  Implementation Guidelines for Performance
  Auditing
• Monitor the development and reforms of the public
  sector and continuously estimate the consequences
  for performance audit
• Monitor the development of relevant theories,
  methods, evaluations etc. at universities and
  other relevant research centres and continuously
  estimate the consequences for performance audit.

7
Draft Terms of Reference - Objectives

• Elaborate on the INTOSAI Implementation
  Guidelines for Performance Audit
• Develop standards and guidelines for performance
  audit in order to secure that the Professional
  Standards Committee covers the three main aspects
  of public audit by developing standards and
  guidelines for financial audit (Financial Audit
  Guidelines Subcommittee), compliance audit
  (Compliance Audit Subcommittee) and performance
  audit (Performance Audit Subcommittee) on equal
  terms.

8
Future activities

• Send the Drafts to all members of PAS for further
  considerations
• Hold a meeting with the PAS members in order to
  agree on the final versions of the Terms of
  Reference and Work Plan
• Present the Drafts for approval by the PSC
  Steering Committee (Meeting - September, 2006)
• Present the Drafts for approval by the INTOSAI
  Governing Board (Meeting - November, 2006)