INTOSAI Professional Standards Committee Due process – why? Suggested by subcommittee chairs… To ensure… Transparency Accountability Consistency and high quality Based on… INTOSAI Handbook for committees PSC Terms of Reference

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure drafts Approval process

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure of drafts Approval process Composition of subcommittees Handbook: PSC Chair responsible - balanced representation Due Process: The Subcommitee chair is responsible for the appointment of members for the subcomittee. Should consider: quality of ISSAIs and INTOSAI GOVs knowledge sharing broad participation

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure of drafts Approval process Information on subcommitee websites Handbook: All Committees should, if possible, set up their own websites Due process: To be published: Terms of reference Meeting dates – meetings are open Agendas and meeting papers Minutes

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure of drafts Approval process Planning of new ISSAIs & INTOSAI GOVs Due process: 3 years work plan – PSC Chair kept informed Initial assesment: Kind of auditing tasks to be covered Consistency with ISSAI framework Possibilities of cooperation with other standardsetters and need for supplementary guidance (Dual approach)

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure of drafts Approval process Exposure of drafts Handbook: An exposure draft is to be sent to all INTOSAI members for comments. Due process: - use it! All members of INTOSAI notified using INTOSAI’s members list Normally 90 days Comments in all 5 languages are accepted

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure of drafts Approval process Handbook: Approval within PSC and by Governing Board Due process: Approval by PSC Steering Committee cf. the terms of reference concerns the exposure draft Exposure drafts not approved by Governing Board After exposure: Final approval by PSC Steering committee and Governing board – confirmation of due process

INTOSAI Professional Standards Committee Due process – what is new? Clarifications concerning: Composition of subcommittees Information on subcommitee websites Planning of new ISSAIs and INTOSAI GOVs Exposure drafts Approval process