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37,000 returning visitors at www.issai.org . INTOSAI’s professional standards = 78 ISSAIs and 10 INTOSAI GOVs. 10. 37. 15. 16. The International Standards of Supreme Audit Institutions (ISSAI). Founding Principles. ISSAI 1 The Lima Declaration . - PowerPoint PPT Presentation
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INTOSAI’s professional standards = 78 ISSAIs and 10 INTOSAI GOVs
ISSAI 10 The Mexico Declaration on SAI IndependenceISSAI 12 Value and benefits of SAIsISSAI 20 Principles of Transparency and AccountabilityISSAI 30 Code of EthicsISSAI 40 Quality Control for SAIs
ISSAI 1 The Lima Declaration
General auditing guidelines:ISSAI 1000-2999 Financial Audit Guidelines ISSAI 3000-3900 Performance Audit GuidelinesISSAI 4000-4999 Compliance Audit Guidelines
Specific guidelines:ISSAI 5000-5099 International InstitutionsISSAI 5100-5199 Environmental AuditISSAI 5200-5299 PrivatisationISSAI 5300-5399 IT-auditISSAI 5400-5499 Audit of Public Debt ISSAI 5500-5599 Guidelines on Audit of Disaster-related AidISSAI 5600-5699 Guidelines on Peer Reviews
Prerequisites for the functioning of SAIs
Fundamental Auditing Principles
Auditing guidelines
The International Standards of Supreme Audit Institutions (ISSAI)
Founding Principles
ISSAI 100 Fundamental Principles of Public-Sector Auditing ISSAI 200 Fundamental Principles of Financial Auditing ISSAI 300 Fundamental Principles of Performance Auditing ISSAI 400 Fundamental Principles of Compliance Auditing
International Standards of Supreme Audit Institutions (ISSAI)
Source/maintenance responsibility:
Older INTOSAI documents
Endorsed2007
Endorsed2010
Endorsement2013
Total
Professional Standards Committee - ad hoc groups:- subcommittees:- practice notes to ISAs:
31-
2-
10
35
27
4--
126
37
Knowledge Sharing Committee
12 3 1 6 22
Capacity Building Committee - - 1 - 1
Total 78
INTOSAI Guidance for Good Governance (INTOSAI GOVs)
Source/maintenance responsibility:
Older INTOSAI documents
Endorsed2007
Endorsed2010
Endorsement2013
Total
Professional Standards Committee
4 1 3 - 8
Knowledge Sharing Committee
- - - 2 2
Capacity Building Committee
- - - - -
Total 10
PSCINTOSAI Professional Standards Committee
Due process
Initialassessment
ProjectProposal
Drafting byproject group/Subcommittee
Exposure Draft
Approval by
Steering Committee
Endors-ment version
(Preliminary drafts)
Approval by
Steering Committee
Approval by
Steering Committee
Public Exposure (90 days minimum)
Confirmation
by Governing
Board
Endorsement by
Congress
ISSAI/INTOSAI GOV
All comments published
Maintenanceresponsibillity(subcomittees)
Monitoring and
regular reviews
PSCINTOSAI Professional Standards Committee
Subcommittee
PSCINTOSAI Professional Standards Committee
Accounting and reporting
Internal control
Compliance Audit
Performance Audit Financial Audit
Steering Comitee
INTOSAI Goal 1
Professional Standards Committee
PSCINTOSAI Professional Standards Committee
Accounting and reporting
Internal control
Compliance Audit
Performance Audit Financial Audit
Steering Comitee
Goal 1
Professional Standards Committee
Steering Comitee Steering Comitee
Capacity Building Committee Knowledge Sharing Committee
Professional standards
PSCINTOSAI Professional Standards Committee
PSC CBC KSC
INCOSAI
Governing Board
Finance and Administration Committee
Task Forces Task Forces
Regional working groups
Donor cooperation
IDI Board
IDI
General Secretariat
INTOSAIJournal
Collaboration tool
SAI databaseINTOSAI Glossary
Director of strategic planning
PSCINTOSAI Professional Standards Committee
PSC CBC KSC
INCOSAI
Governing Board
Finance and Administration Committee
Task Forces Task Forces
Regional working groups
Donor cooperation
IDI Board
IDI
General Secretari
at
INTOSAIJournal
Collaboration tool
SAI databaseINTOSAI Glossary
Director of strategic planning
INTOSAIISSAI
Heads of SAIs
Auditors
Legislators
Donors
Other standard setters
Media UN organisations
Government
Audited entitees
Users of audit reports
Teachers - academics
Key opinion leaders
Professional organisations
Joint presentation bythe group of chairs
2004
2016
2007
2010
2013
2004
2016
2007
2010
2013
Development goals for 2028
DG 2028 for standard-setting1. Standard-setting is a core task for INTOSAI
and underpinned by robust structures
2. ISSAIs are the preferred solutions for SAIs and provides the basis for schemes of education and accreditation that defines public-sector auditing as a profession
3. The ISSAIs are widely recognized and ensures high quality audits that add value to the public sector
2004
2016
2007
2010
2013
2004
2016
2007
2010
2013
2004
2016
2007
2010
2013
1. Overall coordination2. Develop the ISSAI Framework3. Continuity and institutional memory4. Decision making5. Quality assurance6. Wider recognition7. Feedback mechanisms8. Competences and resources9. Implementation10. Remain aligned with INTOSAI culture
1. External observers in the PSC Steering Committee are seperated out as an advisory board
2. United responsibility: The Steering Committee is developed towards a common INTOSAI forum that provides high-level leadership and ensures coordination between standards development, promotion and implementation
1. External observers in the PSC Steering Committee are seperated out as an advisory board
2. United responsibility: The Steering Committee is developed towards a common INTOSAI forum that provides high-level leadership and ensures coordination between standards development, promotion and implementation
3. A common body is established to provide a forum for discussion and coordination of technical matters across the full ISSAI Framework. The body should prepare or take decisions which the due process for standards from 2010 gave to the PSC Chair or to the Steering Committees of either the PSC, the CBC or the KSC
4. The 5 subcommittees of the PSC will – in addition to their current role in development of standards – seek to further expand their outreach in the field of standards implementation
1. External observers in the PSC Steering Committee are seperated out as an advisory board
2. United responsibility: The Steering Committee is developed towards a common INTOSAI forum that provides high-level leadership and ensures coordination between standards development, promotion and implementation
3. A common body is established to provide a forum for discussion and coordination of technical matters across the full ISSAI Framework. The body should prepare or take decisions which the due process for standards from 2010 gave to the PSC Chair or to the Steering Committees of either the PSC, the CBC or the KSC
4. The 5 subcommittees of the PSC will – in addition to their current role in development of standards – seek to further expand their outreach in the field of standards implementation
5. A common solution for administrative and secretarial support that can be drawn upon by all bodies
PSCINTOSAI Professional Standards Committee
6 themes of
evaluation
Mainchallenges identified
Analysis of different options
Recom-mendations
to Governing
Board
Parti
cipa
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surv
ey
Benc
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IDI r
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wFA
S/PA
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Fina
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