PSC INTOSAI Professional Standards Committee PAS Recent achievements and present activities Wellington, June 2011 PERFORMANCE AUDIT SUBCOMITTEE

PSC INTOSAI Professional Standards Committee PAS achievements - Meeting  4 th PAS Meeting – Brasília, September of 2010: - Execution of PAS Work Plan PAS participation in the XX Incosai Next meeting will be in Vienna, in February /2012.

PSC INTOSAI Professional Standards Committee PAS achievements – Survey on PA  Objective: identify the SAIs that do not perform PA and the main reasons for that  100 SAIs received questionnaires / 25 SAIs responded: 19 perform PA and 6 do not  Major hindrances: - lack of human resources with technical skills - work force involved in other types of audit activities - lack of mandate - lack of financial resources - lack of interest of Parliament, public administration or public regarding information on performance Here we could act.

PSC INTOSAI Professional Standards Committee PAS achievements - International Seminar on the Sustainability of PA  Brasília, September 2010  Target public: PAS members, external and internal control institutions from the 3 levels of Brazilian government  Presentations by PAS members from Sweden, European Court of Auditors and Brazil

PSC INTOSAI Professional Standards Committee PAS achievements – Endorsement of ISSAI 3100  The XX Incosai endorsed the documents produced by PAS: ISSAI 3100, Performance Audit Guidelines: Key principles, and its A PPENDIX, Establishing a Sustainable Performance Audit Function: High Level Guidelines

PSC INTOSAI Professional Standards Committee ISSAI maintenance ISSAI maintenance  Period: Five years will be the ISSAI maintenance frequency  First review: After the ISSAI Harmonization Project is completed

PSC INTOSAI Professional Standards Committee PAS ongoing activities New material on the PAS website  PAS is working on its website to publish reports, summaries and press releases - PAS members are to send press releases and short summaries of PA reports to the Chair to be published on the website

PSC INTOSAI Professional Standards Committee PAS ongoing activities Creation of a web forum  Three PAS members are assigned to work on the creation of a forum on the PAS website  The objective is to promote an exchange of information to help SAIs interested in improving methods and methodologies and in learning good practices

PSC INTOSAI Professional Standards Committee PAS ongoing activities New practical documents  Brief documents (4-5 pages) that:  are about key themes of PA  are reader –friendly  give quick guidance on how to conduct performance audits

PSC INTOSAI Professional Standards Committee New practical documents  First five documents: 1. Selecting audit topics; 2. Communication in the audit process; 3. Safeguarding quality in the audit process; 4. Making performance audit reports reader-friendly; 5. Setting the audit questions and criteria.

PSC INTOSAI Professional Standards Committee Participation in the Harmonization Project  Participation in the 1 st meeting: Copenhagen, March/April 2011 (Austria, Brazil, Sweden)  Collaboration on the draft of the ISSAI 100 (Sweden)  Writing of the draft of ISSAI 300 (Austria, Brazil, Sweden)

PSC INTOSAI Professional Standards Committee ISSAIs Awareness-raising ISSAIs Awareness-raising PAS is now starting its participation in the Project team meetings and in the Project assignments Willingness of the PAS Chair to approach Olacefs representatives for arranging Awareness Raising actions

PSC INTOSAI Professional Standards Committee Actions related to Awareness-raising ▪ First PAS action: participation in the Awareness raising seminar to the Eurosai – October, 2009 ▪ Next PAS action: participation of the PAS Chair in the CReCER (Accounting and Accountability for Regional Economic Growth) Conference – June 29 to July 1 st : ▪ Overview on the ISSAI framework (presentation developed by CAS for the Project) + use of the ISSAIs within the Brazilian SAI

PSC INTOSAI Professional Standards Committee Thank You.