Transcript Prezentacja programu PowerPoint

INTOSAI Subcommittee on Internal Control
Standards – achievements to date
Subcommittee meeting, Vilnius, 27-28 May 2014
PAST MEETINGS
November 2011, Warsaw, Poland
April 2012, Warsaw, Poland
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ACTIVITY 2011-2014 (1)
Survey on risk management in the public sector 
INTOSAI Community  62 responses  Research
Paper on Risk Management in the Public Sector 
revision of INTOSAI GOV 9130 in 2014-2016
Survey on reporting on internal control in the public
sector  INTOSAI Community  64 responses 
Research Paper on Reporting on Internal Control in the
Public Sector  revision of INTOSAI GOV 9110 in 20142016
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ACTIVITY 2011-2014 (2)
Comments on COSO 1992 Internal Control –
Integrated Framework
Cooperation with The IIA:
o The IIA as an observer to the Subcommittee
o Subcommittee represented to the International
Internal Audit Standards Board of The IIA
(IIASB)
o The IIA’s comparison of The IIA and INTOSAI
standards
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ACTIVITY 2011-2014 (3)
Comments on draft Good Governance in the
Public Sector by IFAC and CIPFA
Subcommittee members’ input to the discussion
on the INTOSAI standard-setting processes held
at the PSC leadership meeting in Copenhagen,
April 2014
Subcommittee Chair’s participation in the
EUROSAI-ECIIA Editorial Committee
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WORK PLAN 2014-2016
• Presented at the INTOSAI Governing Board
meeting in Beijing, October 2013
• Presented to the INCOSAI in Beijing,
October 2013
• Presented to the Steering Committee
of the Professional Standards Committee,
20 May 2014 – with a note on potential
changes resulting from the discussion at
this Subcommittee meeting (approved)
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WORK PLAN 2014-2016
1. Draft revised INTOSAI GOV 9110 on internal
control reporting.
2. Draft revised INTOSAI GOV 9130 on risk
management.
3. Examine INTOSAI GOVs 9100, 9120, 9140 and
9150, and to present a proposal on their revision
in the following years.
4. Actively promote the INTOSAI GOVs on internal
control.
5. Further develop the Subcommittee e-platform.
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THANK YOU
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