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PAS Report on the review of level 4 ISSAIs

PAS Report on the review of level 4 ISSAIs. PSC-SC meeting Copenhagen, May 27 th , 2016. INTOSAI – PSC Professional Standards Committee. TCU Federal Court of Accounts. PAS – 26 m embers. INTOSAI – PSC Professional Standards Committee. TCU Federal Court of Accounts.

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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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