Transcript Dias nummer 1

Professional Standards
Presentation by:
Bettina Jakobsen, Chair of the PSC, Assistant
Auditor General of SAI Denmark
The Exchange
Abu Dhabi
13 – 15 May 2013
PSC
INTOSAI Professional Standards Committee
INTOSAI Organisation
PSC
INTOSAI Professional Standards Committee
Objective of the PSC
To promote strong, independent, and
multidisciplinary SAIs by (1) providing and
maintaining international standards of
Supreme Audit Institutions (ISSAIs) and (2)
contributing to the development and adoption
of appropriate and effective professional
standards
PSC
INTOSAI Professional Standards Committee
But why use professional standards?
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Confidence and trust
Credibility
Quality and consistency
Professionalism
PSC
INTOSAI Professional Standards Committee
INTOSAI Professional Standards
Committee
PSC
Chair: Denmark
Project on
Audit Quality
Control
Chair: New Zealand
Financial
Audit
Subcommittee
Chair: Sweden
PSC Steering Committee
Chair: Denmark
Goal Liaison: Libya
Performance
Audit
Subcommittee
Chair: Brazil
Compliance
Audit
Subcommittee
Chair: Norway
Project on
Harmonisation
Chair: PSC
Secretariat
Internal
Control
Standards
Subcommittee
Chair: Poland
Accounting and
Reporting
Subcommittee
Chair:
Canada
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PSC Achievements
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ISSAI website
Adoption of the ISSAI framework
Adoption of 37 new ISSAIs and INTOSAI GOVs
Maintenance frequency agreed and established
Adoption of INTOSAI Due Process for Developing,
Revising and Withdrawing ISSAIs - 2010
PSC
INTOSAI Professional Standards Committee
Overview of ISSAI Framework
Level 1 - Founding Principles
Level 4 - Auditing Guidelines
ISSAI 1 The Lima Declaration
Guidelines on specific subjects:
ISSAI 5000-5099 International Institutions
ISSAI 5100-5199 Environmental Audit
ISSAI 5200-5299 Privatisation
ISSAI 5300-5399 IT-audit
ISSAI 5400-5499 Audit of Public Debt
ISSAI 5500-5599 Audit of Disaster-related Aid
ISSAI 5600-5699 Peer Review Guidelines
ISSAI 5700-5799 Audit of Corruption Prevention
Level 2 - Prerequisites for the Functioning of SAIs
ISSAI 10
ISSAI 20
ISSAI 30
ISSAI 40
The Mexico Declaration on SAI Independence
Principles of Transparency and Accountability
Code of Ethics
Quality Control for SAIs
Level 3 - Fundamental Auditing Principles
ISSAI 100
ISSAI 200
ISSAI 300
ISSAI 400
Basic Principles
General Standards
Field Standards
Reporting Standards
Level 4 - Auditing Guidelines
Implementation guidelines:
ISSAI 1000–2999 Financial Auditing
ISSAI 3000-3999 Performance Audit Guidelines
ISSAI 4000-4999 Compliance Audit Guidelines
PSC
INTOSAI Professional Standards Committee
INTOSAI GOV - Guidance for Good Governance
INTOSAI GOV 9100-9199 Internal Control Standards
INTOSAI GOV 9200-9299 Accounting and Reporting
Standards
INCOSAI 2013
• Presentation of new fundamental auditing
principles developed under the Harmonisation
Project
• Mandate to develop a sustainable INTOSAI
standard-setting model
PSC
INTOSAI Professional Standards Committee
The Harmonisation Project
• Established in 2010
• Four sub-projects
• Involving more than 25 auditors from
the INTOSAI community.
• Headed by the PSC Secretariat
PSC
INTOSAI Professional Standards Committee
New set-up for professional standard
setting in INTOSAI
• Transparent and effective governance system
• Systematised approach to developing
standards
• Consistency in the use of concepts, wording
and presentation of texts in the individual
ISSAIs and across the ISSAI framework
• Centralised monitoring of developments
within public sector auditing
PSC
INTOSAI Professional Standards Committee
More information on INTOSAI’s standard-setting
activities can be found on
• www.intosai.org
• www. issai.org
• www.psc-intosai.org
Questions?
PSC
INTOSAI Professional Standards Committee