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Progress Report Performance Audit Subcommittee PSC Steering Committee Meeting May 4 and 5, 2006

Progress Report Performance Audit Subcommittee PSC Steering Committee Meeting May 4 and 5, 2006. Tribunal de Contas da União - TCU (Brazilian Court of Audit). Minister Adylson Motta, President of TCU and Chairman of the Performance Audit Subcommittee - PAS

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Progress Report Performance Audit Subcommittee PSC Steering Committee Meeting May 4 and 5, 2006

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  1. Progress Report Performance Audit Subcommittee PSC Steering Committee Meeting May 4 and 5, 2006

  2. Tribunal de Contas da União- TCU(Brazilian Court of Audit) • Minister Adylson Motta, President of TCU and Chairman of the Performance Audit Subcommittee - PAS • Omir Lavinas, International Relations Officer

  3. Background • Creation - Steering Committee Meeting, September 2005 • Establishment- Intosai Governing Board, November 2005

  4. Ongoing activities • Nomination of the members • Chair of the PSC and President of the TCU request to presidents of the Intosai Regional Groups to nominate one SAI from each region • Invitation to other SAIs with special interest and expertise • SAIs from 8 countries/organizations accepted: • Australia (ASOSAI), Saudi Arabia (ARABOSAI), Guyana (CAROSAI), France, Norway, Sweden, United Kingdom and European Court of Auditors

  5. Ongoing activities • The PAS Draft Terms of Reference • The PAS Draft Work Plan • (Compiling the suggestions from PAS members)

  6. Draft Terms of Reference - Mandates • Disseminate the INTOSAI Implementation Guidelines for Performance Auditing; • Develop standards and guidelines for performance audit on the basis of the present INTOSAI Implementation Guidelines for Performance Auditing; • Monitor the development and reforms of the public sector and continuously estimate the consequences for performance audit; • Monitor the development of relevant theories, methods, evaluations etc. at universities and other relevant research centres and continuously estimate the consequences for performance audit.

  7. Draft Terms of Reference - Objectives • Elaborate on the INTOSAI Implementation Guidelines for Performance Audit; • Develop standards and guidelines for performance audit in order to secure that the Professional Standards Committee covers the three main aspects of public audit by developing standards and guidelines for financial audit (Financial Audit Guidelines Subcommittee), compliance audit (Compliance Audit Subcommittee) and performance audit (Performance Audit Subcommittee) on equal terms.

  8. Future activities • Send the Drafts to all members of PAS for further considerations • Hold a meeting with the PAS members in order to agree on the final versions of the Terms of Reference and Work Plan • Present the Drafts for approval by the PSC Steering Committee (Meeting - September, 2006) • Present the Drafts for approval by the INTOSAI Governing Board (Meeting - November, 2006)

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