PERFORMANCE AUDIT MINI-SURVEY RESULTS Tribunal de Contas da Uni

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PERFORMANCE AUDIT MINI-SURVEY RESULTSTribunal
de Contas da UniãoBrazilMay, 2008
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Summary

• PAS and PSC surveys - general facts
• Current use of guidelines to support Performance
  Auditing
• Understanding the demand for ISSAI 3000
  supplementing guidelines

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PSC survey

• From November 2006 to February 2007
• Needs and priorities of the SAIs regarding
  guidelines
• The survey covered 3 main themes
• What standards and guidelines are used by SAIs?
• What are the needs for audit guidance for the
  public sector?
• How may INTOSAI's standards and guidelines be
  improved in the coming years?
• 100 SAIs answered the survey,
• 54 of the 186 members of INTOSAI.
• 76 SAIs use INTOSAI Auditing Standards
• 64 SAIs have answered that there is a need for
  further guidelines on performance auditing

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PAS survey

• PAS mini-survey questionnaires were sent to 74
  SAIs
• 64 respondents of the PSC survey
• there is a need for further guidelines
• 10 more SAIs that do not share this view but are
  PAS members
• 35 respondent countries
• 4 do not perform Performance Audits
• 3 countries provided invalid (or all in blank)
  answers
• 32 sets of valid responses
• response rate of 43

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Initial remarks

• INTOSAI performance audit community is still
  relatively small
• around 1/3 of the 186 INTOSAI members
• around 70 SAIs?
• PAS mini-survey reflects the view of 1/2 this
  community
• 32 SAIs
• Member participation in PAS activities needs
  improvement if we are to develop new
  achievements.
• 60 is less than we expected...

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Current use of guidelines to support Performance
Auditing

• questions 1 to 4
• Investigate about the use of INTOSAI guidelines
• and other documents
• Universe of analysis is 31 SAIs
• 1 does not conduct Performance Audits

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Current use of guidelines to support Performance
Auditing

• The use of SAI specific documents or guides is
  not bad news
• The bad news is
• 11 out 31 SAIs (35) use other documents but do
  not use ISSAI 3000
• The reasons for that are still not know to PAS
• acknowledging this will be important
• to determine our strategy
• and work plan for the next years
• Use of ISSAI 3000 compared to other supporting
  documents

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Current use of guidelines to support Performance
Auditing

• Result of the prospecting effort carried out by
  PAS
• compilation of complimentary documents used by
  SAIs
• on-line library hosted in our recently created
  PAS website
• First step to help publicize all avaiable
  material
• that could help SAIs to better conduct
  performance audits.
• It is our aim to include
• all documents used by rspondent countries
• links to all ISSAI 3000 reference documents
• PAS website already contains links to 35
  documents. Browsed by
• country - 9
• language - 7
• or INTOSAI regional - 3

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Understanding the demand for Issai 3000
supplementing guidelines

• What exactly should be the scope and content of
  the ISSAI 3000 suplementing guidelines?
• 5. What part of the performance audit phases is
  seen as a priority to be addressed by the
  supplementary guidelines?
• (from 1, the least important, to 7, the most
  important)
• 6. What audit methods and techniques in
  increasing order of priority should be addressed
  by the supplementary guidelines?
• (from 1, the least important, to 14, the most
  important)
• 7. Should the supplementary guidelines focus on
  specific methods like the ones presented in the
  question above?

Comments on Data Normalisation averages
scaled from 1 to 10
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What audit phase is a priority?
No clear priority pattern?
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What audit phase is a priority?
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What audit phase is a priority?
What will we decide?
Preferred audit phases and normalized average
values
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ISSAI 1000-2999 implementation guidelines on
Financial Audit
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Should the guidelines focus on audit methods and
techniques?

• Specific guidance on audit methods and techniques
  is already well documented in the social sciences
  literature
• This fact does not prevent SAIs to consider that
  INTOSAI guidelines on these matters will be
  useful

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What method or technique is a priority?
Clearer priority pattern?
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What method or technique is a priority?
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What method or technique is a priority?
What will we decide?
Preferred audit phases and normalized average
values
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Decisions PAS has to make

• What topics should suplementing ISSAI 3000
  guidelines cover?
• Audit phases?
• Methods and Techniques?
• One or many documents with guidelines sets?
• How can we work together for that?
• Wich countries would volunteer?
• Who is going to coordinate the effort?
• How does this task will relate to others in our
  work plan?

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PAS website

• http//psc.rigsrevisionen.dk/composite-170.htm