Performance Audit Subcommittee PAS

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• Performance Audit Subcommittee - PAS
• PSC meeting
• Mexico City, November 4, 2007

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PAS ChairTribunal de Contas da União -
TCU(Brazilian Court of Audit)

• TCU Representatives
• Minister Walton Alencar Rodrigues, President of
  TCU and Chairman of the Performance Audit
  Sub-committee - PAS
• Minister Valmir Campelo
• Omir Lavinas, International Relations Officer

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Background

• Creation - Steering Committee Meeting, September
  2005
• Establishment - Intosai Governing Board, November
  2005
• 1st Meeting - Brasilia, BRAZIL, August 8 and 9,
  2006

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PAS Objective

• The objective of the Performance Audit
  Subcommittee is to promote the INTOSAI
  Implementation Guidelines for Performance Audit
  and develop and disseminate other guidance that
  may be needed by the INTOSAI community.

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PAS Members (14 Institutions)

• Brazil (Olacefs)
• Australia (Asosai)
• Canada
• France (Eurosai)
• Guyana (Carosai)
• Kiribati (Spasai)
• Mexico (Olacefs)
• Netherlands (Eurosai)

• Norway (Eurosai)
• Saudi Arabia (Arabosai)
• Sweden (Eurosai)
• Tunisia (Arabosai)
• United Kingdom (Eurosai)
• European Court of Audit.

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Activities (Sept 2005 / Oct 2007)- I

• 1. Preparation of the PAS Terms of Reference and
  Work Plan 2006-2008, through the contribution of
  all PAS members admitted until August 2006.

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Activities (Sept 2005 / Oct 2007)- II

• 2. First PAS Meeting, in August 2006, in Brazil,
  for
• exchanging views on PAS role and actions to be
  developed
• exchanging information on progress / challenges
  in the area of Performance Audit
• approving the PAS Terms of Reference and Work
  Plan 2006-2008 (already endorsed by the PSC
  Steering Committee and approved by the Intosai
  Governing Board).

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Activities (Sept 2005 / Oct 2007) - III

• 3. Contact with IDI about their approach on
  performance audit training and on how Intosai
  guidelines fit into that training.
• IDI and PAS will exchange information about needs
  and developments in the field of performance
  audit.

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Activities (Sept 2005 / Oct 2007) - IV

• 4. Designation of the SAI of Norway to
  participate in the PSC project on audit quality
  as PAS representative.

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Activities (Sept 2005 / Oct 2007) - V

• 5. Analysis of the results of the PSC survey on
  the use of Intosai and other standards to
  identify key needs for additional guidance on
  performance audit. Main conclusion
• 64 SAIs identify needs for additional guidance on
  performance audit, but further information on
  scope and content is necessary.

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Activities (Sept 2005 / Oct 2007) - VI

• 6. Mini-survey addressed to the 64 survey
  respondent SAIs (follow-up questions to provide
  detailed information on the scope and content of
  the guidelines). At present we are working on the
  the questions.

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The PAS will in 2007-2010 (I)

• 1 - Carry out consultations in the INTOSAI
  community to follow up on the results of the
  survey report and further identify the needs for
  additional guidelines and training in the area of
  Performance Audit.

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The PAS will in 2007-2010 (II)

• 2 - Based on the results of these consultations,
  develop draft guidelines on appllied qualitative
  and quantitative methods used on performance
  audits (ISSAI 3100). The guidelines will
  supplement the performance audit guidelines
  endorsed by INCOSAI in 2004. Areas that might be
  considered include topic selection, design,
  resourcing, audit scope, reporting and adequacy
  of audit evidence.

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The PAS will in 2007-2010 (III)

• 3 - Also use the results of the needs assessment
  related to performance audit for future capacity
  building interventions carried out by the IDI in
  2007, in order to identify demands for training
  in the area, in the different regions of INTOSAI.

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The PAS will in 2007-2010 (IV)

• 4 - Based on results from tasks 1 and 3,
  contact IDI and other agencies in order to
  propose the organisation of training actions in
  the field and request support for them.

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The PAS will in 2007-2010 (V)

• 5 - With PSC guidance, promote interaction with
  international co-operation agencies in order to
  make them aware of PAS availability to provide
  advice on the importance of performance audit,
  and to help SAIs develop the necessary skills.

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The PAS will in 2007-2010 (VI)

• 6 - Meet again next year to prepare a more
  detailed work plan aiming at fulfilling the
  identified needs.