PAS Work Plan 2011 - 2013

The INTOSAI Performance Audit Subcommittee (PAS) will:

1. Create, at the PAS website, Forums and Media Presentations to promote and discuss PA documents:

a.     ISSAI 3000, “Implementation Guidelines for Performance Auditing”  

b.    ISSAI 3100, “Performance Auditing Standards”, and Appendix, “Establishing a Sustainable Performance Audit Function: High Level Guidelines”.

2. Continue to develop the PAS website, including information and links to:

a.     Seminars and events related to PA

b.    Documents contributed by SAIs

c.     Examples of best practice reports, on the following audit themes:

1.    Economy and Efficiency;

2.    Service Delivery;

3.    Effectiveness;

4.    Performance Information;

5.    Performance Management Capacity;

6.    Risk Assessment;

7.    Best Practice Review.

a.     Review tasks - distribution

4. Participation in the PSC Project for Harmonization of the ISSAIs and Revision of the Fundamental Auditing Principles

5. Participation in the activities proposed in the document PSC Awareness-raising Strategy.

Work Plan 2006-2008

Work Plan 2008-2010