PERFORMANCE AUDIT SUBCOMITTEE PAS Progress reporting and work

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

Summary ISSAI 3100 and Appendix PAS work plan – 2011/2013 PSC INTOSAI Professional Standards Committee

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 PSC INTOSAI Professional Standards Committee

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

ISSAI 3100 Appendix Sustainable Performance Audit Function: High Level Guidelines Comments Received from: With suggestions of alterations Country / institution Date of the message Peru Institute of Internal Auditors Tunisia Poland Italy United Kingdom Madagascar Hungary Germany Sweden 8/April/2010 15/April/2010 20/April/2010 22/April/2010 23/April/2010 26/April/2010 PSC INTOSAI Professional Standards Committee

ISSAI 3100 and Appendix Comments Received from: Without suggestions of alterations Country / institution Slovenia Tunisia Lithuania Czech Republic Bahrain Russia Estonia Azerbaijan PSC INTOSAI Professional Standards Committee Date of the message 2/March/2010 6/April/2010 7/April/2010 15/April/2010 16/April/2010 18/April/2010 19/April/2010 23/April/2010

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. 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. PSC INTOSAI Professional Standards Committee

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

Thank You. PSC INTOSAI Professional Standards Committee