Strategic Development Plan (for INTOSAI professional pronouncements)

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Presentation transcript:

Strategic Development Plan (for INTOSAI professional pronouncements) 10th meeting – WGVBS

Changes in INTOSAI - Standard Setting Process New Due Process for professional pronouncements Forum for Intosai Professional Pronouncements (FIPP) New framework for professional pronouncements (IFPP) Strategic Development Plan (SDP)

INTOSAI FRAMEWORK OF PROFESSIONAL PRONOUNCEMENTS INTOSAI Principles (INTOSAI-P) INTOSAI Principles INTOSAI founding principles INTOSAI core principles International Standards of Supreme Audit Organisations (ISSAIs) Competency Standards (COMP) INTOSAI Standards ❸ Fundamental principles of public sector auditing (Reserved for future development based on ISSAI 100) ❹ SAI organisational requirements Financial audit: Performance audit: Compliance audit: Other engagements: (Possibly) Competency principles FA principles PA principles C A principles (Reserved for future development based on ISSAI 100) FA standards PA standards CA standards … and competency standards Guidance (GUID) Competency Guidance (COMP) INTOSAI Guidance (Reserved for future development based on ISSAI 100) SAI organisational guidance Supplementary financial audit guidance Supplementary performance audit guidance Supplementary compliance audit guidance (Reserved for future development based on ISSAI 100) Supplementary competency guidance Subject matter specific guidance Other Guidance

General Strategy + Working Plan SDP 2017-2019 under implementation revision in 2017

SDP – how it is developed Goal Chairs promote a broad consultation within INTOSAI and with external stakeholders FIPP prepares a proposal PSC-SC approves INTOSAI GB endorses

SDP 2017 - 2019 Relabeling and renumbering Priority 1 projects (Principles and Standards) Priority 2 projects (Guidance) Priority 3 projects (beyond 2019)

Revision of SDP 2017 - 2019 Rushed process Decision by the 3 Goal Chairs to promote a revision Possibility of inclusion of few other projects

Thank you! PSC Secretariat psc@tcu.gov.br eca-psc@eca.europa.eu Rafael Lopes Torres rafaellt@tcu.gov.br