1. 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

2. 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

3. 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

4. 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

5. 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)

6. 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: www.issai.org - use it! All members of INTOSAI notified using INTOSAI’s members list Normally 90 days Comments in all 5 languages are accepted

7. 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

8. 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