1. Due Process – ISSAIs and INTOSAI GOVs Roberto José Domínguez Moro Superior Audit Office of Mexico INTOSAI Working Group on Public Debt October, 2009

2. Introduction Due Process to develop, revise and withdraw ISSAIs and INTOSAI GOVs Due Process to develop, revise and withdraw ISSAIs and INTOSAI GOVs Basic requirements to be followed by PSC, CBC and KSC. Basic requirements to be followed by PSC, CBC and KSC. Applicable only to documents to be included in the ISSAI framework. Applicable only to documents to be included in the ISSAI framework. Working procedures established by each INTOSAI entity should support the due process Working procedures established by each INTOSAI entity should support the due process Updated version of PSC Due Process Updated version of PSC Due Process Available at www.issai.org and www.wgpd.org.mx Available at www.issai.org and www.wgpd.org.mx

3. Main Purpose To facilitate the work with ISSAIs and INTOSAI GOVs To facilitate the work with ISSAIs and INTOSAI GOVs To have uniform, established work and approval processes in place To have uniform, established work and approval processes in place To clarify the roles, duties and responsibilities of all INTOSAI bodies To clarify the roles, duties and responsibilities of all INTOSAI bodies Governing Board, Steering Committees, Subcommittees, Committee/Subcommittee chairs. Governing Board, Steering Committees, Subcommittees, Committee/Subcommittee chairs.

4. Threefold Purpose 1. To ensure transparency during the development and maintenance of ISSAIs and INTOSAI GOVs Working Meetings Working Meetings Public exposure Public exposure Consideration of comments receive to exposure drafts Consideration of comments receive to exposure drafts Disclosure of terms of reference, working procedures and meeting material Disclosure of terms of reference, working procedures and meeting material 2. To ensure accountability Relevant Steering Committee and Chair are committed to ensure that work progresses as planned Relevant Steering Committee and Chair are committed to ensure that work progresses as planned 3. To ensure consistency and high quality Appropriate membership, experts and support (experience and expertise). Appropriate membership, experts and support (experience and expertise). Same consultative process and level of scrutiny for all projects Same consultative process and level of scrutiny for all projects

5. Appointment of project members INTOSAI bodies are free to launch projects to develop, revise or withdraw ISSAIs and INTOSAI GOVs INTOSAI bodies are free to launch projects to develop, revise or withdraw ISSAIs and INTOSAI GOVs Appointment of members for a project Appointment of members for a project Committee / Subcommittee Chair’s or Steering Committee Chair’s responsibility Committee / Subcommittee Chair’s or Steering Committee Chair’s responsibility Accordance with the approved project proposal Accordance with the approved project proposal Diversity of INTOSAI membership Diversity of INTOSAI membership Use of expert panels, special expert groups and non-member SAIs Use of expert panels, special expert groups and non-member SAIs Broad participation Broad participation Input from different audit environments and cultures Input from different audit environments and cultures Increase the credibility and quality of the guidelines. Increase the credibility and quality of the guidelines.

6. Meetings & Work plan Meetings of Working Group and project members Meetings of Working Group and project members As often as required to discuss the ISSAIs development As often as required to discuss the ISSAIs development Reported in the relevant Website and INTOSAI Journal Reported in the relevant Website and INTOSAI Journal Public disclosure of working agenda and minutes, terms of reference, working procedures, et. al. Public disclosure of working agenda and minutes, terms of reference, working procedures, et. al. Work Plan Work Plan Preferably including milestones Preferably including milestones Regular (annual) updating Regular (annual) updating Steering Committee’s approval Steering Committee’s approval Include all approved projects Include all approved projects

7. Responsibility for Maintenance Each Subcommittee / Working Group Each Subcommittee / Working Group Documents that are under its range of ISSAI numbers Documents that are under its range of ISSAI numbers Chair monitors new developments Chair monitors new developments Decision on appropriate maintenance frequency Decision on appropriate maintenance frequency Decision on whether to initiate due process for: Decision on whether to initiate due process for: New development New development Revision Revision Withdrawal Withdrawal Steering Committee Steering Committee If the Subcommittee or WG no longer exists If the Subcommittee or WG no longer exists

8. Due process for new development A. Project Proposal Initial Assessment carried out by the Steering Committee or Working Group planning to develop new ISSAIs or INTOSAI GOVs Initial Assessment carried out by the Steering Committee or Working Group planning to develop new ISSAIs or INTOSAI GOVs Initial assessment purpose: Initial assessment purpose: 1. To determine the categories of auditing or other tasks that will be covered by the document 2. to consider the differences among SAIs that must be accommodated 3. to ensure consistency with existing ISSAIs and INTOSAI GOVs Possible need for supplementary guidance and for public exposure before Steering Committee’s analysis Possible need for supplementary guidance and for public exposure before Steering Committee’s analysis WG’s project proposal for Steering Committee’s approval WG’s project proposal for Steering Committee’s approval Incl. ISSAI number, organization and timeframe Incl. ISSAI number, organization and timeframe

9. Due process for new development B. Exposure draft Developed in accordance with the approved project proposal. Developed in accordance with the approved project proposal. Working Group’s responsibility Working Group’s responsibility Quality Quality Executive summaries of maximum 150 words Executive summaries of maximum 150 words Draft ISSAIs / INTOSAI GOVs are approved by the relevant Steering Committee and subsequently exposed for public comment. Draft ISSAIs / INTOSAI GOVs are approved by the relevant Steering Committee and subsequently exposed for public comment. Reference to ISSAI to be replaced, if any. Reference to ISSAI to be replaced, if any. Proper classification in accordance with respective principles Proper classification in accordance with respective principles

10. Due process for new development C. Public exposure and approval of the endorsement version Exposure drafts Exposure drafts Posted on www.issai.org, for general comments or to a specific area. Posted on www.issai.org, for general comments or to a specific area.www.issai.org Exposure periods Exposure periods Working Group notifies all INTOSAI members Working Group notifies all INTOSAI members 90 days, normally 90 days, normally Comments accepted in the five official INTOSAI languages. Comments accepted in the five official INTOSAI languages. Comments collected Comments collected Posted on www.issai.org Posted on www.issai.orgwww.issai.org Analyzed by the Working Group  effect on the draft before finalizing the endorsement version Analyzed by the Working Group  effect on the draft before finalizing the endorsement version Substantial changes may warrant re-exposure Substantial changes may warrant re-exposure Endorsement version is approved by the Working Group for translation into the five official INTOSAI languages. Endorsement version is approved by the Working Group for translation into the five official INTOSAI languages. INCOSAI: final endorsement INCOSAI: final endorsement

11. Due process for revision Due process depends on the scope and substance of the proposed changes Due process depends on the scope and substance of the proposed changes 1. Revisions of Substance i.e. Insertion / deletion of sections, changes in terminology i.e. Insertion / deletion of sections, changes in terminology Mandatory adherence to the due process for developing a new ISSAI Mandatory adherence to the due process for developing a new ISSAI 2. Implementation of minor editorial and conforming changes Adherence to the due process for revising. Adherence to the due process for revising. Relevant Working Group’s responsibilities: revision and translation Relevant Working Group’s responsibilities: revision and translation “Mark up” version highlighting changes must be sent to Steering C. “Mark up” version highlighting changes must be sent to Steering C. Outcome: Revised ISSAI / Revised INTOSAI GOV Outcome: Revised ISSAI / Revised INTOSAI GOV

12. Due process for withdrawal Exceptions: Exceptions: ISSAIs and INTOSAI GOVs replaced by an endorsement version with the same number  Withdrawal without further decision. ISSAIs and INTOSAI GOVs replaced by an endorsement version with the same number  Withdrawal without further decision. ISSAIs and INTOSAI GOVs including full text of a standard developed by another standard-setting body  Withdrawal immediately when the original standard-setting body decides to withdraw the relevant standard. ISSAIs and INTOSAI GOVs including full text of a standard developed by another standard-setting body  Withdrawal immediately when the original standard-setting body decides to withdraw the relevant standard. Due process: Due process: Working Group’s responsibility Working Group’s responsibility Steering Committee’s task if the WG no longer exist Steering Committee’s task if the WG no longer exist Need for Steering’s Committee’s approval for public exposure Need for Steering’s Committee’s approval for public exposure Exposed for public comments on www.issai.org during 90 days Exposed for public comments on www.issai.org during 90 dayswww.issai.org Notification to INTOSAI bodies and relevant stakeholders Notification to INTOSAI bodies and relevant stakeholders

13. Oversight Relevant Steering Committee must report on an annual basis to the INTOSAI Governing Board. Relevant Steering Committee must report on an annual basis to the INTOSAI Governing Board. Working Group must also report on an annual basis to the respective Steering Committee. Working Group must also report on an annual basis to the respective Steering Committee.

14. Impact on WGPD WGPD Chair has adapted the “Due Process for ISSAIs and INTOSAI GOVs” WGPD Chair has adapted the “Due Process for ISSAIs and INTOSAI GOVs” “WGPD’s Due Process to Develop, Revise and Withdraw ISSAIs” “WGPD’s Due Process to Develop, Revise and Withdraw ISSAIs” Complies with all requirements established by the PSC Complies with all requirements established by the PSC Available at www.wgpd.org.mx (Publications > Products) Available at www.wgpd.org.mx (Publications > Products)

15. THANK YOU October, 2009