1. PSC INTOSAI Professional Standards Committee Recent achievements and present activities Pretoria, May 2012 PERFORMANCE AUDIT SUBCOMITTEE PAS

2. PSC INTOSAI Professional Standards Committee 5 th PAS Meeting  5th PAS Meeting Agenda – Vienna, February of 2012: ISSAI Harmonization Project (ISSAI 100 & 300) Awareness raising project (PAS participation) Good practice guidance (approval of five documents) PAS Work Plan 2011-2013 (follow-up)

3. PSC INTOSAI Professional Standards Committee ISSAI Harmonization Project ISSAI 300  First version produced by PAS representatives in the Harmonization Project  Participation of all PAS members with comments (before, during and after 5th PAS meeting)  Work on consistency with principles in ISSAI 100  Discussion with other members of the Project team  Presentation to the PSC Steering Committee

4. PSC INTOSAI Professional Standards Committee ISSAI Harmonization Project ISSAI 100  Participation of a PAS representative in the writing of the first draft  Draft presented to PAS members – contributions given during the 5th meeting  Concern and discussion regarding consistency between ISSAI 100 and 300

5. PSC INTOSAI Professional Standards Committee Awareness raising  Dissemination of the ISSAIs within Olacefs:  Plans of Olacefs Regional Capacity Building Committee  One of the themes in the annual Olacefs General Assembly  Consensus that more PAS involvement is needed  Participation in the ISSAI Implementation Initiative 3i Program

6. PSC INTOSAI Professional Standards Committee Good practice guidance  Approval of five new documents that :  are about key themes of PA  are reader –friendly  give quick guidance on how to conduct performance audits  Publication on the PAS website

7. PSC INTOSAI Professional Standards Committee Good practice guidance Documents on PAS website: 1. Selecting audit topics 2. Communication in the audit process 3. Safeguarding quality in the audit process 4. Making performance audit reports reader-friendly 5. Setting the audit questions and criteria

8. PSC INTOSAI Professional Standards Committee PAS Work Plan 2011-2013 Two planned actions not implemented by now:  Inclusion of examples of best practice reports in the PAS website  Creation of a forum to discuss and promote PA Three PAS members will develop a proposal regarding these and other actions related to the website

9. PSC INTOSAI Professional Standards Committee Thank You.