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Performance Audit Subcommittee PAS

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... President of TCU and Chairman of the Performance Audit Sub-committee - PAS ... exchanging information on progress / challenges in the area of Performance Audit; ... – PowerPoint PPT presentation

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Title: Performance Audit Subcommittee PAS


1
  • Performance Audit Subcommittee - PAS
  • PSC meeting
  • Mexico City, November 4, 2007

2
PAS ChairTribunal de Contas da União -
TCU(Brazilian Court of Audit)
  • TCU Representatives
  • Minister Walton Alencar Rodrigues, President of
    TCU and Chairman of the Performance Audit
    Sub-committee - PAS
  • Minister Valmir Campelo
  • Omir Lavinas, International Relations Officer

3
Background
  • Creation - Steering Committee Meeting, September
    2005
  • Establishment - Intosai Governing Board, November
    2005
  • 1st Meeting - Brasilia, BRAZIL, August 8 and 9,
    2006

4
PAS Objective
  • The objective of the Performance Audit
    Subcommittee is to promote the INTOSAI
    Implementation Guidelines for Performance Audit
    and develop and disseminate other guidance that
    may be needed by the INTOSAI community.

5
PAS Members (14 Institutions)
  • Brazil (Olacefs)
  • Australia (Asosai)
  • Canada
  • France (Eurosai)
  • Guyana (Carosai)
  • Kiribati (Spasai)
  • Mexico (Olacefs)
  • Netherlands (Eurosai)
  • Norway (Eurosai)
  • Saudi Arabia (Arabosai)
  • Sweden (Eurosai)
  • Tunisia (Arabosai)
  • United Kingdom (Eurosai)
  • European Court of Audit.

6
Activities (Sept 2005 / Oct 2007)- I
  • 1. Preparation of the PAS Terms of Reference and
    Work Plan 2006-2008, through the contribution of
    all PAS members admitted until August 2006.

7
Activities (Sept 2005 / Oct 2007)- II
  • 2. First PAS Meeting, in August 2006, in Brazil,
    for
  • exchanging views on PAS role and actions to be
    developed
  • exchanging information on progress / challenges
    in the area of Performance Audit
  • approving the PAS Terms of Reference and Work
    Plan 2006-2008 (already endorsed by the PSC
    Steering Committee and approved by the Intosai
    Governing Board).

8
Activities (Sept 2005 / Oct 2007) - III
  • 3. Contact with IDI about their approach on
    performance audit training and on how Intosai
    guidelines fit into that training.
  • IDI and PAS will exchange information about needs
    and developments in the field of performance
    audit.

9
Activities (Sept 2005 / Oct 2007) - IV
  • 4. Designation of the SAI of Norway to
    participate in the PSC project on audit quality
    as PAS representative.

10
Activities (Sept 2005 / Oct 2007) - V
  • 5. Analysis of the results of the PSC survey on
    the use of Intosai and other standards to
    identify key needs for additional guidance on
    performance audit. Main conclusion
  • 64 SAIs identify needs for additional guidance on
    performance audit, but further information on
    scope and content is necessary.

11
Activities (Sept 2005 / Oct 2007) - VI
  • 6. Mini-survey addressed to the 64 survey
    respondent SAIs (follow-up questions to provide
    detailed information on the scope and content of
    the guidelines). At present we are working on the
    the questions.

12
The PAS will in 2007-2010 (I)
  • 1 - Carry out consultations in the INTOSAI
    community to follow up on the results of the
    survey report and further identify the needs for
    additional guidelines and training in the area of
    Performance Audit.

13
The PAS will in 2007-2010 (II)
  • 2 - Based on the results of these consultations,
    develop draft guidelines on appllied qualitative
    and quantitative methods used on performance
    audits (ISSAI 3100). The guidelines will
    supplement the performance audit guidelines
    endorsed by INCOSAI in 2004. Areas that might be
    considered include topic selection, design,
    resourcing, audit scope, reporting and adequacy
    of audit evidence.

14
The PAS will in 2007-2010 (III)
  • 3 - Also use the results of the needs assessment
    related to performance audit for future capacity
    building interventions carried out by the IDI in
    2007, in order to identify demands for training
    in the area, in the different regions of INTOSAI.

15
The PAS will in 2007-2010 (IV)
  • 4 - Based on results from tasks 1 and 3,
    contact IDI and other agencies in order to
    propose the organisation of training actions in
    the field and request support for them.

16
The PAS will in 2007-2010 (V)
  • 5 - With PSC guidance, promote interaction with
    international co-operation agencies in order to
    make them aware of PAS availability to provide
    advice on the importance of performance audit,
    and to help SAIs develop the necessary skills.

17
The PAS will in 2007-2010 (VI)
  • 6 - Meet again next year to prepare a more
    detailed work plan aiming at fulfilling the
    identified needs.
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