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http://www.intosai.org/committeesworking-groupstask-forces/goal-1-professional-standards/performance-audit-subcommittee.html. Performance Audit Subcommittee PSC-SC meeting – Manama 2014. PAS information. Chair – SAI Brazil 18 active members 4 observers New member - Georgia
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http://www.intosai.org/committeesworking-groupstask-forces/goal-1-professional-standards/performance-audit-subcommittee.htmlhttp://www.intosai.org/committeesworking-groupstask-forces/goal-1-professional-standards/performance-audit-subcommittee.html Performance Audit SubcommitteePSC-SC meeting – Manama 2014
PAS information • Chair – SAI Brazil • 18 active members • 4 observers • New member - Georgia • PAS has the maintenance responsibility for the performance auditing guidelines, which currently include ISSAI 3000 and ISSAI 3100.
7th PAS meeting • Held in Amsterdam on 7-9 April/2014 • Main decision – 4 working groups to review the ISSAI level 4 documents The “new” level 4 shouldbeapproved in 2016 at INCOSAI
Good practices in the PAS • Cooperation with Compliance Audit Subcommittee (CAS) and Financial Audit Subcommittee (FAS) • Working groups • Internal due process • Moodle used for sharing information https://contas.tcu.gov.br/comunidade/course/view.php?id=23