1. PAS Progress report 12 th PSC Steering Committee Meeting Ottawa, May 27-29, 2015 INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

2. PAS Members  Brazil  Hungary  Slovenia  Austria  India  South Africa  Australia  Iran  Sweden  Canada  Kiribati  Tunisia  Denmark  Mexico  UK  France  Netherlands  USA  Georgia  Norway  ECA  Guyana  Saudi Arabia INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

3. Review of level 4 ISSAIs on Performance Audit Envisaged outcome Envisaged outcome: Development of standards for PA based on ISSAI 300, ISSAI 100, existing ISSAI 3000 / ISSAI 3100 and PAS five practical documents, and considering the “Drafting Conventions”. Outcome achieved: Outcome achieved: Draft ISSAI 3000 being presented to PSC SC INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

4. Review of level 4 ISSAIs on Performance Audit Envisaged outcome Envisaged outcome: Development of the PA guidance based on ISSAI 300, ISSAI 100, existing ISSAI 3000 / ISSAI 3100 and PAS five practical documents, and considering the “Drafting Conventions”. Outcome achieved: Outcome achieved: Draft ISSAIs 3100 and 3200 being presented to PSC SC INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

5. Future ISSAI 3000 Standard for Performance Audit The authoritative standard for PA. To be considered in conjunction with ISSAI 100 and 300. Provides requirements for the practice of PA followed by explanations. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

6. Draft ISSAI 3000 Results from a process that included: Results from a process that included: Constitution of a group to develop the Draft (SAIs of Austria, Brazil, India and USA); Three hearing rounds within PAS; Pre-exposure hearing among PSC Steering Committee members; A meticulous analysis of all suggestions and comments received. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

7. Future ISSAI 3100 Guidelines on central concepts for PA Supporting guidelines for the requirements in ISSAI 3000. Describes good practices to help the auditor to interpret the requirements in ISSAI 3000. Defines PA and elaborates on the meaning of economy, efficiency and effectiveness. Deals with central concepts in PA. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

8. Draft ISSAI 3100 Results from a process that included: Results from a process that included: Constitution of a group to work on new concepts to be included in the future ISSAI (SAIs of Netherlands and Norway); Constitution of a group to review the existing material to be used in the future ISSAI (SAIs of Canada and Hungary); Two hearing rounds within PAS; Pre-exposure hearing among PSC Steering Committee members; A meticulous analysis of all suggestions and comments received. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

9. Future ISSAI 3200 Guidelines for the PA process Supporting guidelines for the requirements in ISSAI 3000. Describes good practices to help the auditor to interpret the requirements in ISSAI 3000. Covers the four PA phases: planning, conducting, reporting and follow-up. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

10. Draft ISSAI 3200 Results from a process that included: Results from a process that included: Constitution of a group to develop the Draft (SAIs of Sweden and Denmark); Two hearing rounds within PAS; Pre-exposure hearing among PSC Steering Committee members; A meticulous analysis by the group in charge of all suggestions and comments received. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

11. PAS Meeting New Delhi, India, on March 24-25, 2015. 16 PAS member institutions + 2 observers: IIA and AFROSAI-E. Main objective: discussion of controversial points in the draft ISSAIs. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

12. PAS contribution to 3i Program Two TCU auditors nominated to represent PAS; 2013, 2014 and 2015 activities: E-courses on PA design and tutoring ; Development of iCAT and manuals on PA; Participation in ISSAI implementation workshops; Adaptation of 3i PA materials; Participation in iCAT review workshops. Activities in AFROSAI-E, ASOSAI CAROSAI, EUROSAI, OLACEFS and PASAI. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

13. PAS Chairmanship TCU will leave the PAS Chairmanship at the XXII Incosai, in the end of 2016. PAS members were asked to express their interest in the position until July 10, 2015. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

14. Next PAS Meeting The 9th PAS Meeting is planned for March 15-16, 2015. The expectation is that the next PAS Chair hosts the Meeting. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

15. THANK YOU! INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts