Due Process – ISSAIs and INTOSAI GOVs Roberto José Domínguez Moro Superior Audit Office of Mexico INTOSAI Working Group on Public Debt June 14, 2010

Introduction  The Due Process defines the procedures to develop, revise and withdraw ISSAIs and INTOSAI GOVs  The Due Process requires the participation of several INTOSAI instances:  Professional Standards Committee (PSC)  INTOSAI subcommittees of Working Groups  Steering Committees of Goals 1, 2, 3 and 4  INTOSAI Governing Board  INCOSAI

PSC responsibilities  The Professional Standards Committee (PSC) is responsible for INTOSAI’s professional standards  Solving questions  Deciding on further procedures for publications of draft and final versions of standards  Assigning the appropriate number of ISSAI or INTOSAI GOV

INTOSAI Subcommittees and Working Groups’ responsibilities (1)  The INTOSAI Subcommittees of Working Groups are responsible for developing and maintaining ISSAIs or INTOSAI GOVs  The development must follow the due process  The maintenance is based on monitoring new developments at fixed intervals Changes in existing ISSAIs or INTOSAI GOVs Changes in existing ISSAIs or INTOSAI GOVs Development of new ones Development of new ones

INTOSAI Subcommittees and Working Groups’ responsibilities (2)  Maintenance review leads to: Developing standards Developing standards Revising standards Revising standards Withdrawing standards Withdrawing standards

Steering Committees of Goals 1, 2, 3, and 4 responsibilities  These Steering Committees are responsible for:  Approving draft documents  Referring documents to the INTOSAI Governing Board Assurance that Due Process has been followed Assurance that Due Process has been followed

INTOSAI Governing Board responsibilities  The INTOSAI Governing Board is responsible for:  Overseeing the observance of the Due Process  Revising annual reports of Committees on new, revised and/or withdrawn ISSAIs and INTOSAI GOVs

INCOSAI responsibilities  The INCOSAI is responsible for:  Endorsement of new ISSAIs and INTOSAI GOVs  Endorsement of withdrawal of existing ISSAIs and INTOSAI GOVs

Purpose of the Due Process (1) 1. To further support professionalization of ISSAIs and INTOSAI GOVs’ work  Same consultative process  Same level of scrutiny 2. To clarify roles, duties and responsibilities of all parties involved  Uniform work and approval processes

Purpose of the Due Process (2) 3. To ensure transparency of ISSAIs and INTOSAI GOVs’ work  Display in ISSAIs and INTOSAI GOVs ISSAIs and INTOSAI GOVs Exposure drafts and consideration of received comments Exposure drafts and consideration of received comments  Working procedures and meeting materials made available to the public

Purpose of the Due Process (3) 4. To ensure accountability  Subcommittees and Working Groups are accountable to INTOSAI  One of the four Steering Committees of Goals 1, 2, 3 and 4  Ensuring work progress  Guidelines subject to a review process within a Steering Committee

ISSAI and INTOSAI GOV Processes 1. Developing Standards 2. Revising Standards 3. Withdrawing ISSAIs and INTOSAI GOVs

Process for developing standards Stage 1 Project Proposal Stage 1 Project Proposal Stage 2 Exposure Draft Stage 2 Exposure Draft Stage 3 Endorsement Version Stage 4 Final Endorsement Preliminary Draft (Optional)

Process for developing standards 1. Project Proposal  Initial Assessment  Categories of auditing covered  Differences among SAIs  Consistency with existing ISSAIs and INTOSAI GOVs  Possibility to build on guidance created by other standard setters Supplementary guidance to meet INTOSAI’s needs Supplementary guidance to meet INTOSAI’s needs

Process for developing standards 1. Project Proposal  Project Proposal  Based on the initial assessment  Approval of the PSC Steering Committee  Responsibility Existing subcommittee or working group within the PSC Existing subcommittee or working group within the PSC Other INTOSAI Committees Other INTOSAI Committees Special Project Group Special Project Group

Process for developing standards 1. Project Proposal  Project Proposal  Timeline  Preliminary ISSAI or INTOSAI GOV numbers and working titles Decided by PSC Decided by PSC Principles of classification Principles of classification

Process for developing standards 1. Project Proposal  Approval of Project Proposal  Submitted to the PSC Steering Committee Addressing the issues identified in the initial assessment Addressing the issues identified in the initial assessment Scope of applicability Scope of applicability Avoiding overlapping and inconsistencies within ISSAI framework Avoiding overlapping and inconsistencies within ISSAI framework Number and working title according to classification principles Number and working title according to classification principles

Process for developing standards 2. Exposure Draft  Development in accordance of the approved Project Proposal  Subcommittees of Project groups ensure quality of the draft  Possibility of publishing preliminary drafts at

Process for developing standards 2. Exposure Draft  Finalized exposure draft  approval of the Steering Committee before exposition to public comment  PSC ensures classification of all exposure drafts and posting on

Process for developing standards 3. Endorsement Version  Exposure drafts  Posted on  Notification to all INTOSAI members and relevant stakeholders  Announcement in the INTOSAI Journal

Process for developing standards 3. Endorsement Version  90-day period of exposure for comments  Accepted in the INTOSAI five official languages  Collected and posted on when exposure period has expired  Analyzed by the subcommittee or project group before finalizing endorsement version May warrant re-exposure May warrant re-exposure

Process for developing standards 3. Endorsement Version  Subcommittees work out 150-word summaries  Purpose, target group and scope  Exposure on INTOSAI and ISSAI websites  ISSAIs based on ISAs use description of ISAs and Practice notes as summaries

Process for developing standards 3. Endorsement Version  Approval of endorsement version  submitted to the Steering Committee  Comments are appropriately reflected  Assurance that Due Process has been followed  Document can be forwarded to the INTOSAI Governing Board

Process for revising standards  Implementation of minor editorial and conforming changes  Higher-level ISSAI or INTOSAI GOV has been changed or revised  Changes in standards developed by another standard setting body included in full in ISSAIs or INTOSAI GOVs  Minor changes to ensure consistency in all languages

Process for revising standards  Once it is translated in the five official languages the document is considered a “Revised ISSAI” or a “Revised INTOSAI GOV”  It replaces existing standards on  PSC informs yearly the Governing Board on the issued revised versions

Process for revising standards  Revised ISSAIs or INTOSAI GOVs including the proposed changes are submitted to the Steering Committee for approval  Ensure that changes are of editorial nature  No public exposure required  Replace the previously endorsed version on

Process for withdrawing standards  ISSAIs or INTOSAI GOVs replaced by standards with the same number are withdrawn automatically  ISSAIs or INTOSAI GOVs including the full text of standards created by other standard- setting bodies are withdrawn immediately when the original standard-setting body decides to withdraw the original standard  Any other case follows the withdrawal process

Process for withdrawing standards 1. Withdrawal Proposal  Withdrawing ISSAIs or INTOSAI GOVs is based on a project proposal  Reasons of the withdrawal  Submitted the proposal to the Steering Committee for its approval Withdrawal proposal can be submitted for public exposure Withdrawal proposal can be submitted for public exposure

Process for withdrawing standards 2. Withdrawing ISSAIs and INTOSAI GOVs  Withdrawal proposal are exposed for public comment  Same procedure as for developing ISSAIs and INTOSAI GOVs  Comments received are presented to the Steering Committee for its consideration

Process for withdrawing standards 2. Withdrawing ISSAIs and INTOSAI GOVs  The Steering Committee approves withdrawal  Removal from  Withdrawal can be presented to the Governing Board with the assurance that Due Process has been followed

Process for withdrawing standards 3. Final Endorsement  The Committee Chair informs yearly to the Governing Board on withdrawals of ISSAIs and INTOSAI GOVs  Upon assurance of having followed Due Process, the Governing Board confirms withdrawal  Withdrawal decisions can be finally endorsed by INCOSAI