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

2. PAS Chair: Tribunal 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.