PERFORMANCE AUDIT MINI-SURVEY RESULTS Tribunal de Contas da União Brazil May, 2008 1

Summary PAS and PSC surveys - general facts Current use of guidelines to support Performance Auditing Understanding the demand for ISSAI 3000 supplementing guidelines

PSC survey From November 2006 to February 2007 Needs and priorities of the SAIs regarding guidelines The survey covered 3 main themes What standards and guidelines are used by SAIs? What are the needs for audit guidance for the public sector? How may INTOSAI's standards and guidelines be improved in the coming years? 100 SAIs answered the survey, 54% of the 186 members of INTOSAI. 76 SAIs use INTOSAI Auditing Standards 64 SAIs have answered that there is a need for further guidelines on performance auditing

PAS survey PAS mini-survey questionnaires were sent to 74 SAIs 64 respondents of the PSC survey there is a need for further guidelines 10 more SAIs that do not share this view but are PAS members 35 respondent countries 4 do not perform Performance Audits 3 countries provided invalid (or all in blank) answers 32 sets of valid responses response rate of 43%

Initial remarks INTOSAI performance audit community is still relatively small around 1/3 of the 186 INTOSAI members around 70 SAIs? PAS mini-survey reflects the view of 1/2 this community 32 SAIs Member participation in PAS activities needs improvement if we are to develop new achievements. 60% is less than we expected...

Current use of guidelines to support Performance Auditing questions 1 to 4 Investigate about the use of INTOSAI guidelines and other documents Universe of analysis is 31 SAIs 1 does not conduct Performance Audits

Current use of guidelines to support Performance Auditing The use of SAI specific documents or guides is not bad news 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 know to PAS acknowledging this will be important to determine our strategy and work plan for the next years Use of ISSAI 3000 compared to other supporting documents

Current use of guidelines to support Performance Auditing Result of the prospecting effort carried out by PAS compilation of complimentary documents used by SAIs on-line library hosted in our recently created PAS website First step to help publicize all avaiable material that could help SAIs to better conduct performance audits. It is our aim to include all documents used by rspondent countries links to all ISSAI 3000 reference documents PAS website already contains links to 35 documents. Browsed by: country - 9 language - 7 or INTOSAI regional - 3 We will present our website after discussing the survey results

Understanding the demand for Issai 3000 supplementing guidelines What exactly should be the scope and content of the ISSAI 3000 suplementing guidelines? 5. What part of the performance audit phases is seen as a priority to be addressed by the supplementary guidelines? (from 1, the least important, to 7, the most important) 6. What audit methods and techniques in increasing order of priority should be addressed by the supplementary guidelines? (from 1, the least important, to 14, the most important) 7. Should the supplementary guidelines focus on specific methods like the ones presented in the question above? Comments on Data Normalisation: averages scaled from 1 to 10

What audit phase is a priority? 8.3 No clear priority pattern?

What audit phase is a priority?

What audit phase is a priority? What will we decide? Preferred audit phases and normalized average values

ISSAI 1000-2999 implementation guidelines on Financial Audit

Should the guidelines focus on audit methods and techniques? Specific guidance on audit methods and techniques is already well documented in the social sciences literature This fact does not prevent SAIs to consider that INTOSAI guidelines on these matters will be useful Should the guidelines focus on audit methods and techniques?

What method or technique is a priority? 8.0 Clearer priority pattern?

What method or technique is a priority?

What method or technique is a priority? What will we decide? Preferred audit phases and normalized average values

Decisions PAS has to make What topics should suplementing ISSAI 3000 guidelines cover? Audit phases? Methods and Techniques? One or many documents with guidelines sets? How can we work together for that? Wich countries would volunteer? Who is going to coordinate the effort? How does this task will relate to others in our work plan?

PAS website http://psc.rigsrevisionen.dk/composite-170.htm