Due Process – ISSAIs and Due Process – ISSAIs and INTOSAI GOVsINTOSAI GOVs

Roberto José Domínguez MoroRoberto José Domínguez MoroSuperior Audit Office of MexicoSuperior Audit Office of Mexico

INTOSAI Working Group on Public DebtINTOSAI Working Group on Public Debt

October, 2009

IntroductionIntroduction

Due Process to develop, revise and withdraw ISSAIs and Due Process to develop, revise and withdraw ISSAIs and INTOSAI GOVsINTOSAI GOVs

Basic requirements to be followed by PSC, CBC and KSC.Basic requirements to be followed by PSC, CBC and KSC.

Applicable only to documents to be included in the ISSAI Applicable only to documents to be included in the ISSAI framework.framework.

Working procedures established by each INTOSAI entity Working procedures established by each INTOSAI entity should support the due processshould support the due process

Updated version of PSC Due ProcessUpdated version of PSC Due Process Available at Available at www.issai.orgwww.issai.org and and www.wgpd.org.mxwww.wgpd.org.mx

Main PurposeMain Purpose

To facilitate the work with ISSAIs and INTOSAI GOVsTo facilitate the work with ISSAIs and INTOSAI GOVs

To have uniform, established work and approval To have uniform, established work and approval processes in place processes in place

To clarify the roles, duties and responsibilities of all To clarify the roles, duties and responsibilities of all INTOSAI bodiesINTOSAI bodies Governing Board, Steering Committees, Subcommittees, Governing Board, Steering Committees, Subcommittees,

Committee/Subcommittee chairs. Committee/Subcommittee chairs.

Threefold PurposeThreefold Purpose

1.1. To ensure transparency during the development and To ensure transparency during the development and maintenance of ISSAIs and INTOSAI GOVsmaintenance of ISSAIs and INTOSAI GOVs

Working MeetingsWorking Meetings Public exposurePublic exposure Consideration of comments receive to exposure draftsConsideration of comments receive to exposure drafts Disclosure of terms of reference, working procedures and meeting materialDisclosure of terms of reference, working procedures and meeting material

2.2. To ensure accountabilityTo ensure accountability Relevant Steering Committee and Chair are committed to ensure that Relevant Steering Committee and Chair are committed to ensure that

work progresses as planned work progresses as planned

3.3. To ensure consistency and high qualityTo ensure consistency and high quality Appropriate membership, experts and support (experience and expertise).Appropriate membership, experts and support (experience and expertise). Same consultative process and level of scrutiny for all projectsSame consultative process and level of scrutiny for all projects

Appointment of project membersAppointment of project members

INTOSAI bodies are free to launch projects to develop, INTOSAI bodies are free to launch projects to develop, revise or withdraw ISSAIs and INTOSAI GOVsrevise or withdraw ISSAIs and INTOSAI GOVs

Appointment of members for a projectAppointment of members for a project Committee / Subcommittee Chair’s or Steering Committee Chair’s Committee / Subcommittee Chair’s or Steering Committee Chair’s

responsibility responsibility Accordance with the approved project proposalAccordance with the approved project proposal Diversity of INTOSAI membershipDiversity of INTOSAI membership Use of expert panels, special expert groups and non-member SAIsUse of expert panels, special expert groups and non-member SAIs

Broad participationBroad participation Input from different audit environments and culturesInput from different audit environments and cultures Increase the credibility and quality of the guidelines. Increase the credibility and quality of the guidelines.

Meetings & Work planMeetings & Work plan

Meetings of Working Group and project membersMeetings of Working Group and project members As often as required to discuss the ISSAIs developmentAs often as required to discuss the ISSAIs development Reported in the relevant Website and INTOSAI JournalReported in the relevant Website and INTOSAI Journal Public disclosure of working agenda and minutes, terms of Public disclosure of working agenda and minutes, terms of

reference, working procedures, et. al.reference, working procedures, et. al.

Work PlanWork Plan Preferably including milestonesPreferably including milestones Regular (annual) updatingRegular (annual) updating Steering Committee’s approvalSteering Committee’s approval Include all approved projectsInclude all approved projects

Responsibility for MaintenanceResponsibility for Maintenance

Each Subcommittee / Working GroupEach Subcommittee / Working Group Documents that are under its range of ISSAI numbersDocuments that are under its range of ISSAI numbers Chair monitors new developmentsChair monitors new developments Decision on appropriate maintenance frequency Decision on appropriate maintenance frequency Decision on whether to initiate due process for:Decision on whether to initiate due process for:

New developmentNew development RevisionRevision WithdrawalWithdrawal

Steering CommitteeSteering Committee If the Subcommittee or WG no longer exists If the Subcommittee or WG no longer exists

Due process for new developmentDue process for new developmentA. Project ProposalA. Project Proposal

Initial Assessment carried out by the Steering Committee or Initial Assessment carried out by the Steering Committee or Working Group planning to develop new ISSAIs or INTOSAI Working Group planning to develop new ISSAIs or INTOSAI GOVsGOVs

Initial assessment purpose:Initial assessment purpose:1.1. To determine the categories of auditing or other tasks that will be covered To determine the categories of auditing or other tasks that will be covered

by the documentby the document2.2. to consider the differences among SAIs that must be accommodatedto consider the differences among SAIs that must be accommodated3.3. to ensure consistency with existing ISSAIs and INTOSAI GOVs to ensure consistency with existing ISSAIs and INTOSAI GOVs

Possible need for supplementary guidance and for public Possible need for supplementary guidance and for public exposure before Steering Committee’s analysisexposure before Steering Committee’s analysis

WG’s project proposal for Steering Committee’s approvalWG’s project proposal for Steering Committee’s approval Incl. ISSAI number, organization and timeframeIncl. ISSAI number, organization and timeframe

Due process for new developmentDue process for new developmentB. Exposure draftB. Exposure draft

Developed in accordance with the approved project Developed in accordance with the approved project proposal.proposal.

Working Group’s responsibilityWorking Group’s responsibility QualityQuality Executive summaries of maximum 150 wordsExecutive summaries of maximum 150 words

Draft ISSAIs / INTOSAI GOVs are approved by the Draft ISSAIs / INTOSAI GOVs are approved by the relevant Steering Committee and subsequently exposed relevant Steering Committee and subsequently exposed for public comment.for public comment.

Reference to ISSAI to be replaced, if any.Reference to ISSAI to be replaced, if any.

Proper classification in accordance with respective Proper classification in accordance with respective principlesprinciples

Due process for new developmentDue process for new developmentC. Public exposure and approval of the endorsement versionC. Public exposure and approval of the endorsement version

Exposure drafts Exposure drafts Posted on Posted on www.issai.org, for general comments or to a specific area., for general comments or to a specific area.

Exposure periodsExposure periods Working Group notifies all INTOSAI membersWorking Group notifies all INTOSAI members 90 days, normally90 days, normally Comments accepted in the five official INTOSAI languages.Comments accepted in the five official INTOSAI languages.

Comments collectedComments collected Posted on Posted on www.issai.org Analyzed by the Working Group Analyzed by the Working Group effect on the draft before finalizing the effect on the draft before finalizing the

endorsement version endorsement version Substantial changes may warrant re-exposureSubstantial changes may warrant re-exposure

Endorsement version is approved by the Working Group for Endorsement version is approved by the Working Group for translation into the five official INTOSAI languages.translation into the five official INTOSAI languages.

INCOSAI: final endorsementINCOSAI: final endorsement

Due process for revisionDue process for revision

Due process depends on the scope and substance of the Due process depends on the scope and substance of the proposed changesproposed changes

1.1. Revisions of SubstanceRevisions of Substance i.e. Insertion / deletion of sections, changes in terminologyi.e. Insertion / deletion of sections, changes in terminology Mandatory adherence to the due process for developing a new ISSAIMandatory adherence to the due process for developing a new ISSAI

2.2. Implementation of minor editorial and conforming changesImplementation of minor editorial and conforming changes Adherence to the due process for revising.Adherence to the due process for revising. Relevant Working Group’s responsibilities: revision and translation Relevant Working Group’s responsibilities: revision and translation ““Mark up” version highlighting changes must be sent to Steering C.Mark up” version highlighting changes must be sent to Steering C.

Outcome: Outcome: RevisedRevised ISSAI / ISSAI / RevisedRevised INTOSAI GOV INTOSAI GOV

Due process for withdrawalDue process for withdrawal

Exceptions:Exceptions: ISSAIs and INTOSAI GOVs replaced by an endorsement version with ISSAIs and INTOSAI GOVs replaced by an endorsement version with

the same number the same number Withdrawal without further decision.Withdrawal without further decision.

ISSAIs and INTOSAI GOVs including full text of a standard developed ISSAIs and INTOSAI GOVs including full text of a standard developed by another standard-setting body by another standard-setting body Withdrawal immediatelyWithdrawal immediately when the when the original standard-setting body decides to withdraw the relevant original standard-setting body decides to withdraw the relevant standard.standard.

Due process:Due process: Working Group’s responsibilityWorking Group’s responsibility Steering Committee’s task if the WG no longer existSteering Committee’s task if the WG no longer exist Need for Steering’s Committee’s approval for public exposureNeed for Steering’s Committee’s approval for public exposure Exposed for public comments on Exposed for public comments on www.issai.org during 90 days during 90 days

Notification to INTOSAI bodies and relevant stakeholdersNotification to INTOSAI bodies and relevant stakeholders

OversightOversight

Relevant Steering Committee must report on an annual Relevant Steering Committee must report on an annual basis to the INTOSAI Governing Board.basis to the INTOSAI Governing Board.

Working Group must also report on an annual basis to Working Group must also report on an annual basis to the respective Steering Committee.the respective Steering Committee.

Impact on WGPDImpact on WGPD

WGPD Chair has adapted the “WGPD Chair has adapted the “Due Process for ISSAIs Due Process for ISSAIs and INTOSAI GOVs” and INTOSAI GOVs”

““WGPD’s Due Process to Develop, Revise and Withdraw WGPD’s Due Process to Develop, Revise and Withdraw ISSAIs” ISSAIs” Complies with all requirements established by the PSCComplies with all requirements established by the PSC Available at Available at www.wgpd.org.mxwww.wgpd.org.mx (Publications > Products) (Publications > Products)

THANK YOUTHANK YOU

October, 2009October, 2009