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Federal Court of Accounts - Brazil Performance Audit Subcommittee (PAS) recent activities Meeting of the ICS Subcommittee 27-28 May 2014, Vilnius/Lithuania Maria Lúcia Lima [email protected] PAS information • Chair – SAI Brazil • 18 active members • 4 observers • PAS has the maintenance responsibility for the performance auditing guidelines, which currently include ISSAI 3000 and ISSAI 3100. 7th PAS meeting • Held in Amsterdam on 7-9 April/2014 14 members present in the meeting Austria Iran Brazil Netherlands Canada Norway Denmark Sweden European Court of Auditors United Kingdom Hungary United States of America India Tunisia 3 observers – Poland, Institute of Internal Auditors (IIA) and INTOSAI Development Initiative (IDI) • Main decision – 4 working groups to review the ISSAI level 4 documents The “new” level 4 should be approved in 2016 at INCOSAI Working groups Working group Standard for PA Project Participants SAIs Adaptation of the draft standard for PA to the amended drafting conventions – planed to become ISSAI 3000. Austria, Brazil (team leader), India and USA Short document with requirements and explanation New concepts Existing concepts Guidelines Central concepts for Performance Auditing – planed to become Norway and ISSAI 3100 Netherlands (team leader) Building of new concepts (Definition of PA, intended users, subject matter, confidence and assurance, audit approach, audit risk) Central concepts for Performance Auditing – planed to become Canada (team ISSAI 3100. leader) and Hungary Reviewing existing material – independence, audit objective, audit scope, audit criteria, communication, skills, supervision, professional judgment and skepticism, quality control, materiality, documentation Performance auditing process – planed to become ISSAI 3200. Sweden (team leader) and Planning - Selection of audit topics and Designing the audit Denmark Conducting - Evidence, findings and conclusions Reporting - Contents of the report, Recommendations, Distribution, Follow-up Good practices in the PAS • Cooperation with Compliance Audit Subcommittee (CAS) and Financial Audit Subcommittee (FAS) • Working groups • Internal due process • Moodle used for sharing information Any questions? Thank you for your attention! Ačiū už dėmesį Muito obrigada pela atenção! 7