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PAS Report on the review of level 4 ISSAIs

A report on the review of level 4 ISSAIs on Performance Audit, aimed at developing standards and guidance based on existing ISSAIs for practical implementation. Includes details on the process, exposure period feedback, and next steps leading to endorsement.

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PAS Report on the review of level 4 ISSAIs

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  1. PASReport on the review oflevel 4 ISSAIs PSC-SC meeting Copenhagen, May 27th, 2016 INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  2. PAS – 26 members INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  3. Review of level 4 ISSAIs on Performance Audit • Envisaged outcome: Development of standards for PA and guidance on PA based on ISSAI 100, ISSAI 300, existing ISSAI 3000 / ISSAI 3100 and PAS five practical documents. • Outcome achieved: Draft endorsement versions of ISSAIs 3000, 3100 and 3200. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  4. New 3000 series

  5. Draft ISSAI 3000, 3100 and 3200 Results from a process that included: • Three (ISSAI 3000) or two hearing rounds within PAS. • Pre-exposure hearing among PSC Steering Committee members. • Public Exposure to all INTOSAI from June 19 to September 30, 2015. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  6. Exposure period – comments received INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  7. ISSAI 3000, 3100 and 3200 and implementation support • Sep 15 – 25 (audit design workshop, Brasilia, Brazil): ISSAI based cooperative audit in Olacefs, Fight Against Poverty, SDG preparedness • Sep 30 - Jan 15: drafter groups analyzed the comments received during the exposure period. • Nov 23 – 27 (3i Programme Upgradation Workshop, Paro, Buthan): validate improved design, define revision of IDI handbook on PA, competence framework INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  8. ISSAI 3000, 3100 and 3200 • Jan 16 - Mar 14, 2016: Brazil, Norway, Sweden and ECA worked on the consistency between the three documents and on general comments. • Mar 15-16, 2016 (PAS Meeting): PAS agreed on the controversial issues. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  9. PAS Meeting • Lima, Peru, on March 15-16, 2016. • 29 participants from 17 SAI members + IIA and AFROSAI-E (observers) • Main objective: discussion of controversial points in the draft ISSAIs. • Three working groups and plenary discussions • Financial support from IDB INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

  10. ISSAI 3000, 3100 and 3200Present stage and next steps • Mar 17 – Abr 25, 2016: PAS Secretariatimplementedthedecisionstaken in Lima andsentthedocumentstothe PSC Secretariat. • May 26-27, 2016 (PSC SC Meeting): PSC SC toapprove the endorsementversions. • Dec 5-11, 2016 (XXII INCOSAI): endorsement. INTOSAI – PSC Professional Standards Committee TCU Federal Court of Accounts

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

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