1. PSC INTOSAI Professional Standards Committee PAS Progress reporting and work plan 2011-2013 Copenhagen, May 2010 PERFORMANCE AUDIT SUBCOMITTEE

2. PSC INTOSAI Professional Standards Committee Summary ISSAI 3100 and AppendixPAS work plan – 2011/2013

3. PSC INTOSAI Professional Standards Committee ISSAI3100 ISSAI 3100 – Performance Auditing Standards developed by the European Court of Auditors (Chair), Norway, Saudi Arabia, Sweden – Appendix: Sustainable Performance Audit Function: High Level Guidelines developed by Australia, Brazil (Chair), Netherlands, Norway, Sweden, United Kingdom

4. PSC INTOSAI Professional Standards Committee Spreading Performance Audit Strategy – Performance Auditing Standards – Make PA more accessible to the SAI community by communicating the “essence” of performance auditing. – Sustainable Performance Audit Function Help SAIs that are considering undertaking their first performance audits or that have limited performance auditing experience in the: – Introduction of PA – Function

5. PSC INTOSAI Professional Standards Committee ISSAI 3100 Performance Auditing Standards Comments received from: Country / institutionDate of the message Kuwait 21/March/2010 11/April/2010 Peru 23/March/2010 Afrosai (South Africa) 6/April/2010 Tunisia 7/April/2010 Malta 12/April/2010 Institute of Internal Auditors 15/April/2010 Switzerland 20/April/2010 Vietnam 21/April/2010 Egypt 21/April/2010 El Salvador 21/April/2010 Poland 22/April/2010 United Arab Emirates 22/April/2010 United Kingdom 22/April/2010 CAS (Norway) 23/April/2010 Madagascar 23/April/2010 Hungary 23/April/2010 Germany 23/April/2010 USA 23/April/2010 Sweden 26/April/2010

6. PSC INTOSAI Professional Standards Committee ISSAI 3100 Appendix Sustainable Performance Audit Function: High Level Guidelines Comments Received from: With suggestions of alterations Country / institutionDate of the message Peru8/April/2010 Institute of Internal Auditors15/April/2010 Tunisia20/April/2010 Poland22/April/2010 Italy22/April/2010 United Kingdom22/April/2010 Madagascar23/April/2010 Hungary23/April/2010 Germany23/April/2010 Sweden26/April/2010

7. PSC INTOSAI Professional Standards Committee ISSAI 3100 and Appendix Comments Received from: Without suggestions of alterations Country / institutionDate of the message Slovenia 2/March/2010 6/April/2010 Tunisia7/April/2010 Lithuania15/April/2010 Czech Republic16/April/2010 Bahrain18/April/2010 Russia19/April/2010 Estonia23/April/2010 Azerbaijan23/April/2010

8. PSC INTOSAI Professional Standards Committee PAS Work Plan 2011/2013 The INTOSAI Performance Audit Subcommittee (PAS) will: 1- Create, at the PAS website, Forums and Media Presentations to promote and discuss PA documents: a)ISSAI 3000 Implementation Guidelines for Performance Auditing b)ISSAI 3100 Performance Auditing Standards and Appendix - Establishing a Sustainable Performance Audit Function: High Level Guidelines.

9. PSC INTOSAI Professional Standards Committee PAS Work Plan 2011/2013 2- Continue to develop the PAS website, including information and links to: a)Seminars and events related to PA b)Documents contributed by SAIs c)Examples of best practice reports, on the following audit themes: Economy and Efficiency; Service Delivery; Effectiveness; Performance Information; Performance Management Capacity; Risk Assessment; Best Practice Review.

10. PSC INTOSAI Professional Standards Committee Work Plan 2011/2013 3- Translation of documents (item 1b) into other official INTOSAI languages (French, German, Spanish, Arabic) a)Translation tasks - distribution 4- Review/References of ISSAI 3000 a)Review tasks - distribution

11. PSC INTOSAI Professional Standards Committee Work Plan 2011/2013 5- Participation in the PSC Project for Harmonization of the ISSAIs and Revision of the Fundamental Auditing Principles 6- Participation in the activities proposed on the document PSC Awareness- raising Strategy.

12. PSC INTOSAI Professional Standards Committee Thank You.