Performance Audit Subcommittee

The Performance Audit Subcommittee (PAS) was created by the Professional Standards Committee (PSC) in September of 2005. The establishment of the Subcommittee was approved by the INTOSAI Governing Board at their 54th meeting, on November 10-11, 2005. The approval included the following mandate for the subcommittee:

• Disseminate the INTOSAI Implementation Guidelines for Performance Auditing.
• Develop standards and guidelines for performance auditing on the basis of the current INTOSAI Implementation Guidelines for Performance Auditing.
• Monitor the development and reforms of the public sector and continuously assess the consequences for performance auditing.
• Monitor the development of relevant theories, methods, evaluations, etc. at universities and research centres and continuously assess the consequences for performance auditing.

The members of the PSC Performance Audit Subcommittee were appointed by the INTOSAI regional working groups (1 SAI from each region) and joined by other SAIs with special interest and expertise in performance auditing. The Brazilian Court of Audit chairs the Subcommittee. At present, the PAS is composed of 18 INTOSAI members: Australia, Austria, Brazil, Canada,Dennmark, France, Guyana, Kiribati, Mexico, Netherlands, Norway, Saudi Arabia, South Africa, Slovenia, Sweden, Tunisia, the United Kingdom, and the European Court of Audit.
The objective of the Performance Audit Subcommittee is to promote the INTOSAI Implementation Guidelines for Performance Auditing and to develop and disseminate other guidance that may be needed by the INTOSAI community. To fulfill its objective, the PAS is working on identifying and meeting the SAIs' most pressing needs for additional guidelines.