Strategic Objectives for Goal 1 Draft Strategic Plan for INTOSAI 2017 – 2022 Provide a strong organizational framework to support INTOSAI’s standard- setting including a permanent standard-setting board (the common forum), a technical support function, and an independent advisory function. Ensure that the ISSAIs are sufficiently clear, relevant and appropriate to make them the preferred solution for INTOSAI’s members. The ISSAIs should be widely recognized by all stakeholders as the authoritative framework for public sector auditing. Promote the ISSAIs as the basis for development of auditor education and certification programs, as well as education and training standards. Work toward and ensure the continued development and maintenance of the ISSAI Framework for Professional Standards. Monitor the implementation and adoption of standards and feed any problems or issues back into the standard-setting process to ensure the standards are as useful and relevant as possible

Outline for the PSC mandate for discussion and agreement on the broad lines – to be developed and approved at the PSC SC meeting 2017 Provide for a strong organizational structure to support the standard-setting process Offer strategic guidance and overall coordination of the standard-setting process Consolidate the Standards Framework Support capacity development initiatives for the implementation of INTOSAI Standards Monitor the implementation and adoption of the standards

Outline for the PSC mandate for discussion and agreement on the broad lines – to be developed and approved at the PSC SC meeting 2017 INTOSAI Strategic plan PSC mandate PSC work plan 2. After INCOSAI Drive into the future Mandate 1 Mandate 2 Mandate 3 Mandate 4 Mandate 5 Objective 1.1 Objective 1.4 Objective 1.2 Objective 1.3 Objective 1.5

1. What we take over (recurrent tasks) 1.1Lead the standard-setting function »Coordinate, guide and support the work of the subcommittees and monitor the work plans’ implementation »Chair the Steering Committee »Oversee the standard-setting function 1.2Promote the visibility of the INTOSAI standards »Maintain PSC and ISSAI websites »Contribute to INTOSAI Journal 1.3Maintain close relations and cooperation within INTOSAI »General Secretariat/ Presidency/ FAC/ TFSP/ GB/ IDI etc. »KSC/ CBC »Regional Groups 1.4Maintain close relations with external stakeholders »Other international standard-setting bodies/ users of the SAI and INTOSAI products/ international audit organizations, evaluators and compilers of national statistics/ etc.

2. PSC after INCOSAI 2016 (and how we prepare for the changes) 2.1PSC structure »Propose and implement a new composition of the PSC SC »Invite the sub-committees to assess whether their current structures, sizes and compositions remain appropriate in the light of the revised ISSAI framework » Propose and implement an advisory group composed by former observers of the PSC SC and other international organizations »Assess needs for and investigate the possibilities of establishing a permanent technical support function, in cooperation with other INTOSAI bodies Strategic Objective No 1.1 Provide for a strong organizational framework to support INTOSAI’s standard-setting. Draft PSC Mandate 2017 – 2019 No 1

2. PSC after INCOSAI 2016 (and how we prepare for the changes) – cont. »Take “overall responsibility for ensuring the effective operation of the INTOSAI’s standards-setting activities” and decide upon and put in place the necessary systems and procedures for doing this »Approve the strategic development plan and keep consolidated record of all planned and ongoing projects »Provide assurance to the GB that the due process has been followed in the PSC subcommittees’ projects »Refer pronouncements of its sub-committees to the FIPP for approval »Governance of the FIPP Strategic Objective No 1.4 Work toward and ensure the continued development and maintenance of the ISSAI Framework. Draft PSC Mandate 2017 – 2019 No 2 2.2PSC role of overseeing the standard-setting process (new «due process»)

2. PSC after INCOSAI 2016 (and how we prepare for the changes) – cont. »Review based on the changes in structure and role »Define and apply performance indicators Strategic Objective No 1.4 Work toward and ensure the continued development and maintenance of the ISSAI Framework. Draft PSC Mandate 2017 – 2019 No 2 2.3PSC Terms of Reference 2.4Monitor the implementation of INTOSAI’s Strategic Plan

3. Drive into the future » Work to improve quality of INTOSAI standards »Work to improve consistency among INTOSAI standards Promote discussions on standard audit concepts Produce a comprehensive glossary of terms Give additional guidance on translation »Work towards internal and external credibility of the standards Strategic Objective No 1.2 Ensure that ISSAIs are sufficiently clear, relevant and appropriate to make them the preferred solution for INTOSAI’s members. Draft PSC Mandate 2017 – 2019 No 3 3.1Consolidate the ISSAIs framework and the existing standards

3. Drive into the future – cont. » Cooperate with CBC on standards »Cooperate to the development of a basis for competency framework and certification program Strategic Objective No 1.3 Promote the ISSAIs as the basis for development of auditor education and certification programs, as well as education and training standards. Draft PSC Mandate 2017 – 2019 No 4 3.2Support the development of education/competence standards

3. Drive into the future – cont. »Outreach – promote INTOSAI standards in the INTOSAI Regions and national SAIs »Implement feedback-circle into standard- setting process »Cooperate with IDI, CBC and INTOSAI Regions in the implementation processes »Develop a roadmap for ISSAI implementation in cooperation with IDI, CBC and KBC 3.2Support the implementation of INTOSAI standards Strategic Objective No 1.5 Monitor the implementation and adoption of standards and feed any problems or issues back into the standard- setting process to ensure the standards are as useful and relevant as possible. Draft PSC Mandate 2017 – 2019 No 5

Who we are - »The new Advisory Group – who and how? »Permanent technical support team »Composition of the PSC-SC »Proposals for the revised ToR of the PSC Some key issues Let us have your feedback!

Who we are - »TCU: Rafael Torres and Sylvia Pinto »ECA: Neil Usher and Beate Korbmacher Contacts Thank you!