1. Subcommittee on Peer Review SAI of Slovak Republic Stockholm, Sweden September 2015 Presenter: Igor Šulaj Vice-President 1

2. 2 Subcommittee 14 members Chair: Slovakia Vice-Chair: Bangladesh Austria Croatia Estonia European Court of Audit Germany Hungary Morocco Poland USA Indonesia Sweden Peru cooperation:

3. 3 INTOSAI CBC Subcommittee The Subcommittee discharges its duties following the Action plan 2013 – 2016 as noted by the INCOSAI in Beijing 2013.

4. 4 Task: To assess and document existing peer review arrangements and disseminate peer review results.

5. 5 Selected facts from survey:  49 Peer review reports published on CBC web site;  ISSAI 5600 and Checklist used primarily for: Memorandum of Understanding, peer review planning, and selection of topics and questions.  4 SAIs involved in 40% of peer review as peer reviewers.

6. 6 Selected facts from survey: 18 SAIs expressed willingness to be peer reviewing entity. WORKING GROUP No of SAI EUROSAI7 OLACEF1 ASOSAI4 ARABOSAI3 AFROSAI E2 PASAI1

7. 7 Task: Foster environment where voluntary per reviews are seen as beneficial

8. 8 Informing INTOSAI community through  INTOSAI Journal of Governemnt Auditing  INTOSAI Governing Board  CBC web page www.intosaicbc.orgwww.intosaicbc.org  GT 1 (EUROSAI)  INTOSAI GENERAL SECRETARIAT

9. 9 Task: Updating Peer Review Guidelines

10. 10 ISSAI 5600 draft presented to Steering Committe  reworked several times over two years;  several INTOSAI members (especially the European Court of Auditors) provided valuable and irreplaceable advice and hands-on contribution;  practical, reader friendly format with clear and easy to follow structure and language;  encompasses the latest knowledge and development in the peer review field.

11. 11 Subcommittee on Peer Review conclusions, recommendations and future tasks.

12. 12 1.Continue revising ISSAI 5600. 2.Global conference/workshop on Good practice for peer review (2017) 3.Continue work with peer review surveys. 4.Encourage INTOSAI community to share available peer review documentation. 5.Encourage selected SAIs and also working regions outside EUROSAI to come forward as possible per reviewing SAI. 6.Further promote peer reveiw as tool for quality assurance 7.Draw attention to fact 20 % of SAIs doesn´t have web page.

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