62th INTOSAI Governing Board Meeting Vienna, October , 2011

Apresentação em tema: "62th INTOSAI Governing Board Meeting Vienna, October , 2011"— Transcrição da apresentação:

1 62th INTOSAI Governing Board Meeting Vienna, October 27 -28, 2011
PERFORMANCE AUDIT SUBCOMITTEE PAS Progress report 62th INTOSAI Governing Board Meeting Vienna, October , 2011

2 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

3 PAS ongoing activities New 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

4 New practical documents
First five documents that are being prepared: 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. Já estão prontos para receber comentários: selecting, quality and Report

5 Participation in the Harmonization Project
Participation in the ISSAI Harmonisation Project Group with three PAS representatives (auditors from the SAIs of Austria, Brazil and Sweden) Collaboration on the draft of the ISSAI 100 (Sweden) Writing of the draft of ISSAI 300 (Austria, Brazil, Sweden)

6 Participation in the ISSAIs Awareness-raising Project
Participation of the PAS Chair, Minister Benjamin Zymler, in the CReCER (Accounting and Accountability for Regional Economic Growth) Conference – July 29 to August 6, 2011: ▪ Presentation on the ISSAI framework and the use of the ISSAIs within the Brazilian SAI

7 The 5th PAS Meeting will be in Vienna, Austria, in February /2012.
Next Meeting The 5th PAS Meeting will be in Vienna, Austria, in February /2012. Plano já tinha sido aprovado e passado em PSC na 7ª reunião do PSC, maio/2010. Na reunião foram ações executivas que dão prosseguimento àquele Plano. Foram produzidos folders sobre o PAS e auditoria de desempenho. Discussão de documentos complementares às ISSAIs, como comentarei à frente

8 Thank You.