Terms of Reference

1. Background

In light of one of the proposed strategies of Goal 1 of the INTOSAI Strategic Plan 2005-2010 - review and restructure the current standards committees' arrangements - it was agreed to create a new Sub-Committee on Performance Audit under the INTOSAI's Professional Standard Committee – PSC. The decision was taken during the first PSC Steering Committee Meeting, on September 7 and 8, 2005, when the SAI of Brazil (Brazilian Court of Audit) was nominated Chair of the Sub-Committee. The 54^th INTOSAI Governing Board approved the draft terms for the PSC, which included the new Performance Audit Sub-Committee, during its 54^th Meeting, on November 10 and 11, 2005.

2. Objective

The objective of the Performance Audit Sub-Committee is to promote the INTOSAI Implementation Guidelines for Performance Audit and develop and disseminate other guidance that may be needed by the INTOSAI community.

3. Membership

The members of this Sub-Committee are appointed by the INTOSAI regional working groups (one SAI from each region) and supplemented by other SAIs with special interest and expertise in performance audit.

At present the Performance Audit Sub-Committee has eleven members: Brazil (Chair-OLACEFS), Saudi Arabia (ARABOSAI), Guyana (CAROSAI), Australia (ASOSAI), Canada, Kiribati (SPASAI),United Kingdom, France, Norway, Sweden, and the European Court of Auditors (EUROSAI).

4. Operations

Mandate

The mandate of the Performance Audit Sub-Committee is to:

• Promote the use of INTOSAI’s Implementation Guidelines for Performance Audit among the INTOSAI community.
• Identify key needs among SAIs for additional guidance.
• Work towards meeting the needs identified, based on evaluation of resources needed against the potential benefits.

Rules and Procedures

Sub-Committee members are entitled to one vote each, when voting on issues.

Communication

Communication is through a limited number of physical meetings as deemed necessary and mainly by correspondence (post, facsimile, e-mail and conference call) and the Internet web-site established by the PSC Chair for distribution of documents and other information.

Funding

Members pay their own travel and accommodation expenses for meetings. The direct meeting expenses alone are met by the SAI that hosts the meeting.

Language

The working language of the Sub-Committee is English.

5. Sub-Committee Chair

The Performance Audit Sub-Committee Chair is responsible for the Sub-Committee and its work.

Once the development of new guidance is decided by the Sub-Committee, the Sub-Committee Chair will run the project through from development to publication of final outputs.

After being approved by the PAS, the Chair will circulate documents within PSC and among INTOSAI members for comments and will bring them before the Governing Board and INCOSAI for approval .

6. Reporting

The Performance Audit Sub-Committee will report on its activities to the PSC Chair twice a year.