ISSAI 4000: The first Compliance Audit Standard of INTOSAI Mona Paulsrud CAS meeting, Oslo 17th of September 2014 1.

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Presentation transcript:

ISSAI 4000: The first Compliance Audit Standard of INTOSAI Mona Paulsrud CAS meeting, Oslo 17th of September

ISSAI Framework LevelSubjectISSAI No 1Founding PrinciplesLima Declaration1 2Prerequisites for functioning of SAIs Independence Transparency and Accountability Ethics Quality Fundamental Auditing Principles Basic Principles General -, Field – and Reporting Standards Auditing GuidelinesFinancial Audit Guidelines Performance Audit Guidelines Compliance Audit Guidelines Specific Guidelines

Bejing 2013: Fundamental principles of public sector auditing

CAS Brasília 2013 New ISSAI 4000: One, common authoritative standard for compliance auditing directly applicable to all SAIs. 4

2013: Strategic crossroads

6

Priorities in developing new ISSAI 4000 Prior to the next CAS meeting, a first draft of such a document is to be developed. The priorities of the committee in developing the document will be the following: 1.Develop the shall-requirements: what is common for everyone. 2.The specific considerations of the courts: on each requirement to consider if there is a need for specific issues related to courts 7

Three maintenance groups 8

Maintenance group nr. 1: Technical issues Group members: Tunisia, South Africa, India, Portugal, Norway The structure of the document How to distinguish in form and contents between requirements and guidance Structure and form of each paragraph Whether, how and where to place examples and appendixes in the document structure 9

Maintenance group nr. 2 Group members: Romania, Namibia, ECA, China and Brazil «Streching the elastic»: Assurance Opinion and conclusion 10

Maintenance group nr. 3 Group members: India, ECA, Lithuania, Slovakia, Hungary, China and Saudi-Arabia «CAS property» Authorities Regularity & propriety Identifying the subject matter and criteria 11

The court group Group members: Tunisia, Brazil, Romania and Portugal Specific considerations of the courts incorporated into the new ISSAI

Work ahead 13 December 2014: ISSAI 4000 draft for comments in PSC steering committee May 2015: ISSAI 4000 exposure draft to the PSC steering committee August- October 2015: ISSAI 4000 exposure period May 2016: ISSAI 4000 endorsement version to the PSC steering committee October 2016: ISSAI 4000 endorsement at INCOSAI, Abu Dhabi