Compliance Audit Subcommittee

The Compliance Audit Subcommittee (CAS) was established in Budapest 10 October 2004, with the overall objective to develop INTOSAI guidelines for compliance audit.

The XX INCOSAI in Johannesburg 2010 endorsed the ISSAI 4000-series on Compliance Audit;

• ISSAI 4000 Compliance Audit Guidelines - General Introduction
• ISSAI 4100 Compliance Audit Guidelines - Compliance Audit Performed Separately from the Audit of Financial Statements
• ISSAI 4200 Compliance Audit Guidelines - Compliance Audit Related to the Audit of Financial Statements

CAS has 16 members: Norway (chair), Brazil, China, Denmark, the European Court of Auditors, Georgia, India, Lithuania, Mexico, Namibia, Romania, Saudi Arabia, Slovakia, South Africa, Tunisia and Ukraine.

Next meeting is to be held in Vilnius, Lithuania September 2012. 

The CAS work plan for the period 2011-2013 builds on the three main tasks identified by the PSC Steering Committee during 2010:

• A. To contribute to the consistency in the ISSAI framework (Harmonization Project)
• B. To create awareness of the standards and guidelines and contribute with expert knowledge on the guidelines, relating to implementation efforts (Awareness raising)
• C. To maintain and continue to develop the ISSAIs on Compliance Audit

The follow up on activities corresponding to the main tasks above and work in CAS has been organized in the three subgroups; Harmonization Project, Awareness raising and Maintenace of Compliance Audit Guidelines.