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PAS Recent achievements and new proposals

PERFORMANCE AUDIT SUBCOMITTEE. PAS Recent achievements and new proposals. Beijing, October/2008. Summary. PAS achievements from October 2007 to September 2008 PA documents structure proposal PAS work plan 2008 – 2010. PAS achievements. As stated on the document “PAS progress report”

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PAS Recent achievements and new proposals

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  1. PERFORMANCE AUDIT SUBCOMITTEE PASRecent achievements and new proposals Beijing, October/2008

  2. Summary • PAS achievements • from October 2007 to September 2008 • PA documents structure proposal • PAS work plan 2008 – 2010

  3. PAS achievements • As stated on the document “PAS progress report” • New SAIs Membership • Mini-survey sent to Intosai Members • The new PAS webpage • Second PAS Meeting

  4. New SAIs Membership • Mexico - September 2007 • Slovenia - November 2007 • Denmark - July 2008 • South Africa - August 2008

  5. PAS Mini-survey • INTOSAI performance audit community is still relatively small • Less than 1/3 of the 186 INTOSAI members • around 70 SAIs? • PAS mini-survey reflects the view of 1/2 this community • 32 respondent SAIs

  6. PAS Mini-survey • What about the use of INTOSAI guidelines compared to other documents? • Intensive use of SAI specific documents • What exactly should be the scope and content of the ISSAI 3000 suplementing guidelines? • No clear demand pattern detected by the survey

  7. Intensive use of SAI specific documents • The “bad news” is • 11 out 31 SAIs (35%) use other documents but do not use ISSAI 3000 • The reasons for that are still not known to PAS • acknowledging this will be important to determine • our strategy • and work plan for the next years

  8. The new PAS webpage • PAS website already contains links to 35 documents. • Browsed by: • country - 9 • language - 7 • or INTOSAI regional – 3 • The PAS is working to let available • more documents used by SAIs • links to all ISSAI 3000 reference documents

  9. Second PAS Meeting • The PAS decided to propose a new approach for supplementing ISSAI 3000 Guidelines. • Instead of guidelines regarding “specific applied qualitative and quantitative methods used on performance audits”. • Guidance to help meeting the needs of SAIs that still do not conduct performance audits on a regular and sustainable basis.

  10. New approach for supplementing ISSAI 3000 Guidelines • The PAS members acknowledge the fact that less than one third of the SAIs have introduced performance audit • Focus on SAIs that are considering commencing their first performance audits or which have limited performance auditing experience; and • Reinforcement of the importance of SAIs having both an organisational and a technical capacity for performance auditing.

  11. New approach: (1) “PA essence” • How to make Performance Audit more accessible to the SAI community? • There is a need to communicate the “essence” of performance audit. • ISSAI 3000 guidelines covers both normative statements and advice • a compilation of these normative statements would be the best approach to presenting the essential elements of Performance Audit To be classified as an INTOSAI Level 3 document of Performance Audit Standards PAS Proposal to PSC

  12. New approach: (2) “supplementing ISSAI” • A guide that covers both strategic and practical issues to be handled in the early stages of introducing performance auditing. • Big issues • A clear purpose for performance auditing; • The support of the legislature and executive; • A legal foundation; • Financial resources; • Human resources, including recruitment and training; and • Public acceptance of the role alongside compliance and financial auditing.

  13. PAS work plan 2008 – 2010 • Use the results of the PA needs assessment (IDI) to identify demands for training in the area • With PSC guidance, promote interaction with international co-operation agencies • Continue to develop the PAS website • Prepare the new guidelines

  14. Work on the guidelines • Prepare documents in time • for presentation to the PSC Steering Committee and the INTOSAI Governing Board • in order to be approved by the INCOSAI 2010 • (1) INTOSAI standards for performance audit • extracted from ISSAI 3000. • (2) Supplementing (new) ISSAI 3000 guidelines • guidance on how to establish a sustainable performance auditing function within an SAI.

  15. Work on the guidelines • The procedures and the timeline for the guidelines elaboration are established in the PAS Work Plan 2008-2010 • A revision of the existing ISSAI 3000 is not to be taken before to 2010 • Giant project • Would put in risk the ellaboration of documents 1 and 3

  16. Thank You.

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