Presentation on theme: "PAS Recent achievements and new proposals Beijing, October/2008 PERFORMANCE AUDIT SUBCOMITTEE."— Presentation transcript:
PAS Recent achievements and new proposals Beijing, October/2008 PERFORMANCE AUDIT SUBCOMITTEE
PAS Summary PAS achievements from October 2007 to September 2008 PA documents structure proposal PAS work plan 2008 – 2010
PAS 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
PAS New SAIs Membership Mexico - September 2007 Slovenia - November 2007 Denmark - July 2008 South Africa - August 2008
PAS 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
PAS 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
PAS 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
PAS 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
PAS 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.
PAS 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.
PAS 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 New approach: (1) “PA essence” To be classified as an INTOSAI Level 3 document of Performance Audit Standards PAS Proposal to PSC
PAS 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.
PAS PAS work plan 2008 – Use the results of the PA needs assessment (IDI) to identify demands for training in the area 2.With PSC guidance, promote interaction with international co-operation agencies 3.Continue to develop the PAS website 4.Prepare the new guidelines
PAS 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 (2) Supplementing (new) ISSAI 3000 guidelines guidance on how to establish a sustainable performance auditing function within an SAI.
PAS Work on the guidelines The procedures and the timeline for the guidelines elaboration are established in the PAS Work Plan 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