1. PAS Recent achievements and new proposals Beijing, October/2008 PERFORMANCE AUDIT SUBCOMITTEE

2. PAS Summary  PAS achievements  from October 2007 to September 2008  PA documents structure proposal  PAS work plan 2008 – 2010

3. PAS PAS achievements  As stated on the document “PAS progress report”  New SAIs Membership  Mini-survey sent to Intosai Members  The new PAS webpage  Second PAS Meeting

4. PAS New SAIs Membership  Mexico - September 2007  Slovenia - November 2007  Denmark - July 2008  South Africa - August 2008

5. PAS PAS Mini-survey  INTOSAI performance audit community is still relatively small  Less than 1/3 of the 186 INTOSAI members  around 70 SAIs?  PAS mini-survey reflects the view of 1/2 this community  32 respondent SAIs

6. PAS PAS Mini-survey  What about the use of INTOSAI guidelines compared to other documents?  Intensive use of SAI specific documents  What exactly should be the scope and content of the ISSAI 3000 suplementing guidelines?  No clear demand pattern detected by the survey

7. PAS Intensive use of SAI specific documents  The “bad news” is  11 out 31 SAIs (35%) use other documents but do not use ISSAI 3000  The reasons for that are still not known to PAS  acknowledging this will be important to determine  our strategy  and work plan for the next years

8. PAS The new PAS webpage  PAS website already contains links to 35 documents.  Browsed by:  country - 9  language - 7  or INTOSAI regional – 3  The PAS is working to let available  more documents used by SAIs  links to all ISSAI 3000 reference documents

9. PAS Second PAS Meeting  The PAS decided to propose a new approach for supplementing ISSAI 3000 Guidelines.  Instead of guidelines regarding “specific applied qualitative and quantitative methods used on performance audits”.  Guidance to help meeting the needs of SAIs that still do not conduct performance audits on a regular and sustainable basis.

10. PAS New approach for supplementing ISSAI 3000 Guidelines  The PAS members acknowledge the fact that less than one third of the SAIs have introduced performance audit  Focus on SAIs that are considering commencing their first performance audits or which have limited performance auditing experience; and  Reinforcement of the importance of SAIs having both an organisational and a technical capacity for performance auditing.

11. PAS  How to make Performance Audit more accessible to the SAI community?  There is a need to communicate the “essence” of performance audit.  ISSAI 3000 guidelines covers both normative statements and advice  a compilation of these normative statements would be the best approach to presenting the essential elements of Performance Audit New approach: (1) “PA essence” To be classified as an INTOSAI Level 3 document of Performance Audit Standards PAS Proposal to PSC

12. PAS New approach: (2) “ supplementing ISSAI”  A guide that covers both strategic and practical issues to be handled in the early stages of introducing performance auditing.  Big issues  A clear purpose for performance auditing;  The support of the legislature and executive;  A legal foundation;  Financial resources;  Human resources, including recruitment and training; and  Public acceptance of the role alongside compliance and financial auditing.

13. PAS PAS work plan 2008 – 2010 1.Use the results of the PA needs assessment (IDI) to identify demands for training in the area 2.With PSC guidance, promote interaction with international co-operation agencies 3.Continue to develop the PAS website 4.Prepare the new guidelines

14. PAS Work on the guidelines  Prepare documents in time  for presentation to the PSC Steering Committee and the INTOSAI Governing Board  in order to be approved by the INCOSAI 2010  (1) INTOSAI standards for performance audit  extracted from ISSAI 3000.  (2) Supplementing (new) ISSAI 3000 guidelines  guidance on how to establish a sustainable performance auditing function within an SAI.

15. PAS Work on the guidelines  The procedures and the timeline for the guidelines elaboration are established in the PAS Work Plan 2008-2010  A revision of the existing ISSAI 3000 is not to be taken before to 2010  Giant project  Would put in risk the ellaboration of documents 1 and 3

16. PAS Thank You.