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Enhancing Performance Audit Standards: PAS-SC Meeting Highlights and Updates

Learn about the 7th PAS meeting, with 18 active members and 4 observers discussing ISSAI guidelines and working groups. Discover the importance of PAS cooperation with CAS and FAS, utilizing Moodle for sharing information. Stay informed on the latest updates for improving performance audit standards.

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Enhancing Performance Audit Standards: PAS-SC Meeting Highlights and Updates

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  1. 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

  2. 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.

  3. 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

  4. Working groups

  5. 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

  6. Thank you for your attention!

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