benchmarking of intosai s standard setting n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
Benchmarking of INTOSAI’s standard-setting PowerPoint Presentation
Download Presentation
Benchmarking of INTOSAI’s standard-setting

Loading in 2 Seconds...

play fullscreen
1 / 9

Benchmarking of INTOSAI’s standard-setting - PowerPoint PPT Presentation


  • 117 Views
  • Uploaded on

PSC - INTOSAI Professional Standards Committee. Benchmarking of INTOSAI’s standard-setting. Benchmarks so far. INTOSAI IAASB (IFAC) IIA (IPPF) GAO (Yellow Book) Good practice according to INTOSAI GOV 9200 Others might follow in the future…. Elements of the benchmarking.

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'Benchmarking of INTOSAI’s standard-setting' - guinivere-crolly


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
benchmarks so far
Benchmarks so far
  • INTOSAI
  • IAASB (IFAC)
  • IIA (IPPF)
  • GAO (Yellow Book)
  • Good practice according to INTOSAI GOV 9200
  • Others might follow in the future…
elements of the benchmarking
Elements of the benchmarking
  • Advisorybody / stakeholder panel?
  • Governance / oversightbody?
  • Whodecides the content of the standards?
  • Whodevelops the standards?
  • Administrative support?
  • Financing?
  • Implementation?
  • Responsiveness?
  • Transparancy?
key results i
Keyresults I
  • Input from externalstakeholders
    • Important to all. GAO, IAASB and the IIA has formalizedtheirstakeholder input in permanent advisorybodies. Theirrolediffer; revieworcommenton the content and assesscompliancewith due process
  • Oversightbody
    • All includesome form of oversightfunction. Someoversightfunctionsincluderepresentatives of externalstakeholders.
key results ii
Keyresults II
  • Whodecides the content of the standards?
    • For IAASB and IIA content is decided by a boardwithpersonalmembership. In GAO content is ultimatelydecided by the Comptroller General.
  • Whodevelops the drafts?
    • Various forms of task forces orproject teams consisting of qualifiedexperts (auditing, methodologyand/or standards).
key results iii
Keyresults III
  • Administrative support?
    • All relyon administrative support.
  • Financing?
    • Financial models differ, but all benchmarksincludesome form of financingmostly in form of coveringtraveland accommodationcosts.
  • Implementation support
    • Implementation systems and variousimplementationtoolsare in place.
key results iv
Keyresults IV
  • Responsiveness?
    • Feedback systems differ; eitherbasedonquestions and responsesreceivedorbasedonmonitoring and providing inputs onneeded revisions.
  • Transparency?
    • All have exposureperiods of minimum 90 days and commentsare made public.
conclusions for inspiration
Conclusions for inspiration…
  • Input from externalstakeholders and widerrecognition is important
  • Some form of oversight and coordination is necessary
  • Content of standards aredecided by experts
  • Standard setters recieve administrative support.
  • Standard settingrequiresfunding and adequateresources. Standards aredeveloped by various forms of task forces etc.
  • Feedback from users is important
  • Standard setting must be transparent
  • Support for implementation is crucial