3. Status of SDP implementation Implementation of the SDP 2017-2019 3. Status of SDP implementation

Project proposal approved Exposure draft approved Endorsement version Update INTOSAI P-10 Approved GB 2018 Jurisdictional Activities of SAIs1 INCOSAI 2019 (expected)¹ Key National Indicators INCOSAI 2019 (expected) ISSAI 200 GB 2020 (expected) Public Debt 1.1 Update INTOSAI P-10 2.12 Principles on Jurisdictional Activities of SAIs 3.10 Audit of Key National Indicators 1.2 A more principles-based and future-proof ISSAI 200 2.9 Consolidating and aligning the audit of public debt with ISSAI 100.

Jurisdictional Activities of SAIs¹ Obs! Jurisdictional Activities of SAIs¹ Exposure period ends on June 17th – tight schedule!

Project proposal approved Exposure draft approved Endorsement version Consolidation and improvement of practice notes GB 2020 (expected) Guidance on Compliance Auditing Disaster Management Public procurement Privatization GB 2021 (expected) Internal Audit GB 2022 (expected) 1.3 Consolidate and improve INTOSAI practice notes to ISSAIs 2.2 Provide Guidance on Compliance Auditing 2.10 Consolidating and aligning the audit of disaster related aid with ISSAI 100. 2.11 Public Procurement audit 2.7a Consolidating and aligning guidance for audits of Privatisation with ISSAI 100 – GUID on privatisation 2.6 Consolidated and improved guidance on reliance on the work of internal auditors.

Project proposal approved Exposure draft approved Endorsement version Combined Audits² Guidance on Financial Auditing³ Public private partnerships4 Economy, Efficiency and Effectiveness5 2.3 Using ISSAIs in accordance with the SAI’s mandate and carrying out combined audits. 2.1 Provide Guidance on Financial Auditing 2.7b GUID on public private partnership (PPP) 3.8 Obtaining an understanding of Economy, Efficiency and Effectiveness of an entity and applying relevant methods in the context of a performance audit

this project be discontinued Combined Audits² Project approved by FIPP – recommendation to update the project. Current status not clear Guidance on Financial Auditing³ FAAS recommended this project be discontinued

this project be discontinued Public Private Partnership4 Project proposal being prepared. Current status not clear Economy, Efficiency, and Effectiveness5 PAS recommended this project be discontinued

Thank you! PSC Secretariat psc@tcu.gov.br eca-psc@eca.europa.eu Paula Hebling Dutra dutraph@tcu.gov.br TEMPLATE FOR LEVEL #1. Same as on the first slide. General contact information and the name and specific email of the presenter.