pas recent achievements and present activities
DESCRIPTION
PERFORMANCE AUDIT SUBCOMITTEE. PAS Recent achievements and present activities. Wellington, June 2011. PAS achievements - Meeting. 4 th PAS Meeting – Brasília, September of 2010: - Execution of PAS Work Plan 2011-2013 - PAS participation in the XX Incosai - PowerPoint PPT PresentationTRANSCRIPT
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PSCINTOSAI Professional Standards Committee
PAS
Recent achievements and present activities
Wellington, June 2011
PERFORMANCE AUDIT SUBCOMITTEE
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PSCINTOSAI Professional Standards Committee
PAS achievements - Meeting
4th PAS Meeting – Brasília, September of 2010:- Execution of PAS Work Plan 2011-2013- PAS participation in the XX Incosai
Next meeting will be in Vienna, in February /2012.
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PSCINTOSAI Professional Standards Committee
PAS achievements – Survey on PA Objective: identify the SAIs that do not perform PA and
the main reasons for that 100 SAIs received questionnaires / 25 SAIs responded:
19 perform PA and 6 do not Major hindrances:
- lack of human resources with technical skills- work force involved in other types of audit activities- lack of mandate - lack of financial resources - lack of interest of Parliament, public administration or
public regarding information on performance
Here we could act.
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PSCINTOSAI Professional Standards Committee
PAS achievements - International Seminar on the Sustainability of PA
Brasília, September 2010 Target public: PAS members , external and internal
control institutions from the 3 levels of Brazilian government
Presentations by PAS members from Sweden, European Court of Auditors and Brazil
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PSCINTOSAI Professional Standards Committee
PAS achievements – Endorsement of ISSAI 3100
The XX Incosai endorsed the documents produced by PAS: ISSAI 3100, Performance Audit Guidelines: Key principles, and its APPENDIX, Establishing a Sustainable Performance Audit Function: High Level Guidelines
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PSCINTOSAI Professional Standards Committee
ISSAI maintenance Period:
Five years will be the ISSAI maintenance frequency
First review:After the ISSAI Harmonization Project is completed
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PSCINTOSAI Professional Standards Committee
PAS ongoing activitiesNew material on the PAS website
PAS is working on its website to publish reports, summaries and press releases
- PAS members are to send press releases and short summaries of PA reports to the Chair to be published on the website
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PSCINTOSAI Professional Standards Committee
PAS ongoing activitiesCreation of a web forum
Three PAS members are assigned to work on the creation of a forum on the PAS website
The objective is to promote an exchange of information to help SAIs interested in improving methods and methodologies and in learning good practices
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PSCINTOSAI Professional Standards Committee
PAS ongoing activitiesNew practical documents
Brief documents (4-5 pages) that: are about key themes of PA are reader –friendly give quick guidance on how to conduct
performance audits
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PSCINTOSAI Professional Standards Committee
New practical documents First five documents:
1. Selecting audit topics;2. Communication in the audit process;3. Safeguarding quality in the audit process;4. Making performance audit reports reader-friendly;5. Setting the audit questions and criteria.
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PSCINTOSAI Professional Standards Committee
Participation in the Harmonization Project
Participation in the 1st meeting: Copenhagen , March/April 2011 (Austria, Brazil, Sweden)
Collaboration on the draft of the ISSAI 100 (Sweden) Writing of the draft of ISSAI 300 (Austria, Brazil,
Sweden)
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PSCINTOSAI Professional Standards Committee
ISSAIs Awareness-raising
• PAS is now starting its participation in the Project team meetings and in the Project assignments
• Willingness of the PAS Chair to approach Olacefs
representatives for arranging Awareness Raising actions
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PSCINTOSAI Professional Standards Committee
Actions related to Awareness-raising
▪ First PAS action: participation in the Awareness raising seminar to the Eurosai – October, 2009
▪ Next PAS action: participation of the PAS Chair in the CReCER (Accounting and Accountability for Regional Economic Growth) Conference – June 29 to July 1st:
▪ Overview on the ISSAI framework (presentation developed by CAS for the Project) + use of the ISSAIs within the Brazilian SAI
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PSCINTOSAI Professional Standards Committee
Thank You.