1. Compliance Audit Subcommittee Agenda item 4: MAINTENANCE XI Annual meeting Brasília 18th-19th of September 2013

2. Background CAS aims for the strategic period 2012-2016: Establishing a strong professional environment for Compliance Audit in the public sector Presenting ISSAI 400 for INCOSAI 2013 Presenting an updated and coherent ISSAI 4000 series for INCOSAI 2016

3. Harmonization: Consequences for CAS Maintenance of ISSAI 4000 series: Consistency in terminology, structure and contents with level 3 Distinguish clearly between requirements and guidance «Should» in ISSAI 400 is to become «shall» in the ISSAI 4000 series

4. Strategic crossroads

5. Main strategic crossroads 1.The structure of the ISSAI 4000 series 2.The number of requirements and volume of guidance 3.Alternatives as how to address specific issues

6. The present structure of the ISSAI 4000 series ISSAI 4000 General Introduction ISSAI 4100 For Audits Performed Separately from the Audit of Financial Statemens ISSAI 4200 Compliance Audit Related to the Audit of Financial Statements

7. The future structure of the ISSAI 4000 series ISSAI 4000 CA combined with financial CA combined with performance CA in courts CA stand alone?

8. The number of requirements and volume of guidance ISSAI 400: Requirements ISSAI 4100/4200: Guidance

9. Priorities regarding contents development Four main areas: 1.The audit process leading to a compliance audit opinion 2.Identifying the subject matter and critera 3.How to achieve assurance 4.Authorities and propriety

10. Priorities regarding contents development Issues to be incorporated by the CAS secretariat Legal basis Professional judgement and skepticism Audit team management and skills Audit scope Control environment Audit risk/risk assessment

11. Finding a way forward