Performance Audit Subcommittee (PAS) recent activities Maria Lúcia Lima Federal Court of Accounts - Brazil Meeting of the ICS Subcommittee May 2014, Vilnius/Lithuania

PAS information Chair – SAI Brazil 18 active members 4 observers PAS has the maintenance responsibility for the performance auditing guidelines, which currently include ISSAI 3000 and ISSAI 3100.

7 th PAS meeting Held in Amsterdam on 7-9 April/2014 Main decision – 4 working groups to review the ISSAI level 4 documents The “new” level 4 should be approved in 2016 at INCOSAI 14 members present in the meeting AustriaIran BrazilNetherlands CanadaNorway DenmarkSweden European Court of AuditorsUnited Kingdom HungaryUnited States of America IndiaTunisia 3 observers – Poland, Institute of Internal Auditors (IIA) and INTOSAI Development Initiative (IDI)

Working groups Working groupProjectParticipants SAIs Standard for PA Adaptation of the draft standard for PA to the amended drafting conventions – planed to become ISSAI Short document with requirements and explanation Austria, Brazil (team leader), India and USA New concepts Central concepts for Performance Auditing – planed to become ISSAI 3100 Building of new concepts (Definition of PA, intended users, subject matter, confidence and assurance, audit approach, audit risk) Norway and Netherlands (team leader) Existing concepts Central concepts for Performance Auditing – planed to become ISSAI Reviewing existing material – independence, audit objective, audit scope, audit criteria, communication, skills, supervision, professional judgment and skepticism, quality control, materiality, documentation Canada (team leader) and Hungary Guidelines Performance auditing process – planed to become ISSAI Planning - Selection of audit topics and Designing the audit Conducting - Evidence, findings and conclusions Reporting - Contents of the report, Recommendations, Distribution, Follow-up Sweden (team leader) and Denmark

Good practices in the PAS Cooperation with Compliance Audit Subcommittee (CAS) and Financial Audit Subcommittee (FAS) Working groups Internal due process Moodle used for sharing information

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Thank you for your attention! Ačiū už dėmesį Muito obrigada pela atenção! 7