Progress Report

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• Progress Report
• Performance Audit Subcommittee - PAS
• INTOSAI Governing Board meeting
• Mexico City, November 2 and 3, 2006

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

• Minister Ausgusto Nardes, Representative of TCU
  and of the Chairman of the Performance Audit
  Sub-committee - PAS
• Omir Lavinas, International Relations Officer

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Background

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

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Activities (Sept 2005 / Oct 2006)- I

• 1. Nomination of the members
• Request to presidents of the Intosai Regional
  Groups to nominate one SAI from each region
• Invitation to other SAIs with special interest
  and expertise
• 2. Preparation of the Terms of Reference and Work
  Plan Drafts, submission to the members and
  consolidation of their suggestions in new
  versions of the documents

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Activities (Sept 2005 / Oct 2006) - II

• 3. First PAS Meeting (Brasília, August 8 and 9
  2006)
• Discussion about PASs role and future actions
• Exchange of information on progress / challenges
  in the area of Performance Audit within each
  participants SAI
• Approval of PAS Terms of Reference and Work Plan
  2006-2008

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Terms of Reference - I

• 1. Background
• In light of the proposed strategies of Goal 1 of
  the INTOSAI Strategic Plan 2005-2010 - review and
  restructure the current standards committees
  arrangements - it was agreed to create a new
  Sub-committee on Performance Audit under the
  INTOSAIs Professional Standards Committee - PSC.
  The decision was taken during the first PSC
  Steering Committee Meeting, on September 7 and 8,
  2005, when the SAI of Brazil was nominated Chair
  of the Subcommittee. The INTOSAI Governing Board
  approved the draft terms for the PSC, which
  included the new Performance Audit Sub-Committee,
  during its 54th Meeting, on November 10 and 11,
  2005.

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Terms of Reference - II

• 2. 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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Terms of Reference - III

• 3. Membership
• The members of this Sub-Committee are appointed
  by the INTOSAI regional working groups (one SAI
  from each region) and supplemented by other SAIs
  with special interest and expertise in
  performance audit.
• At present the Performance Audit Sub-Committee
  has eleven() members Brazil (Chair-OLACEFS),
  Saudi Arabia (ARABOSAI), Guyana (CAROSAI),
  Australia (ASOSAI), Canada, Kiribati (SPASAI),
  United Kingdom, France, Norway, Sweden, and the
  European Court of Auditors (EUROSAI).
• () 12th - Tunisia

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Terms of Reference - IV

• 4. Operations
• Mandate
• The mandate of the Performance Audit
  Sub-Committee is to
• Promote the use of INTOSAIs Implementation
  Guidelines for Performance Audit among the
  INTOSAI community.
• Identify key needs among SAIs for additional
  guidance.
• Work towards meeting the needs identified, based
  on evaluation of resources needed against the
  potential benefits.

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Terms of Reference - V

• Rules and Procedures
• Sub-Committee members are entitled to one vote
  each, when voting on issues.
• Communication
• Communication is through a limited number of
  physical meetings as deemed necessary and mainly
  by correspondence (post, facsimile, e-mail and
  conference call) and the Internet web-site
  established by the PSC Chair for distribution of
  documents and other information.

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Terms of Reference - VI

• Funding
• Members pay their own travel and accommodation
  expenses for meetings. The direct meeting
  expenses alone are met by the SAI that hosts the
  meeting.
• Language
• The working language of the Sub-Committee is
  English.

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Terms of Reference - VII

• 5. Sub-Committee Chair
• The Performance Audit Sub-Committee Chair is
  responsible for the Sub-Committee and its work.
• Once the development of new guidance is decided
  by the Sub-Committee, the Sub-Committee Chair
  will run the project through from development to
  publication of final outputs.
• After being approved by the PAS, the Chair will
  circulate documents within PSC and among INTOSAI
  members for comments and will bring them before
  the Governing Board and INCOSAI for approval .

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Terms of Reference - VIII

• 6. Reporting
• The Performance Audit Sub-Committee will report
  on its activities to the PSC Chair twice a year.

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Work Plan 2006-2008 - I

• The INTOSAI Performance Audit Sub-Committee (PAS)
  has planned initial actions in order to fulfil
  its mandates, especially the dissemination of the
  INTOSAI Implementation Guidelines for
  Performance Audit and the development of
  guidance on the basis of this INTOSAI document.

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Work Plan 2006-2008 - II

• Mandate 1 Promote the use of INTOSAI
  Implementation Guidelines for Performance Audit
  among the INTOSAI community.
• 1.1 PAS Chair will consult IDI about their
  current approach on performance audit training
  and particularly on how INTOSAI guidelines fit
  into that training, and will consider what
  further guidance and training are required and
  how best to deliver them.
• 1.2 Each PAS member should consult the Chair of
  their INTOSAI regional organisation about the
  ways they promote the INTOSAI guidelines on
  performance audit and will report back to the
  Chair of the Sub-Committee.

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Work Plan 2006-2008 - III

• Mandate 2 Identify key needs among SAIs for
  additional guidance.
• 2.1 Analyse results of the INTOSAI Professional
  Standards Committee (PSC) survey on the use of
  INTOSAI and other standards from a performance
  audit perspective and identify key needs for
  additional guidance.
• 2.2 Following receipt of suggestions from the
  PSC, the Sub-Committee will consider existing,
  widely recognised global, regional, national
  standards, and advise the PSC on whether it
  believes they could be acceptable to INTOSAI or
  could be consolidated into suitable guidelines.

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Work Plan 2006-2008 - IV

• Mandate 3 Work towards meeting the needs
  identified, based on evaluation of resources
  needed against the potential benefits.
• 3.1 Develop a more detailed work program
  following analysis of PSC survey results. Areas
  that might be considered include topic selection,
  design, resourcing, audit scope, reporting,
  adequacy of audit evidence, and need for
  guidelines for smaller scale performance audits.

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Work Plan 2006-2008 - V

• 3.2 Consult with the PSC about how to communicate
  with international co-operation agencies about
  PAS existence and its availability to provide
  advice on the importance of performance audit.
• 3.3 Monitor the development of relevant theories,
  methods and evaluation, assess the consequences
  for performance audit and disseminate the
  results.

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Next actions

• Analyse PSC survey results, identifying needs
  and priorities concerning the development of
  guidelines.
• Prepare a more detailed work plan aiming at
  fulfilling the identified needs.