Subcommittee on Cooperative Audits
About the Subcommittee
The Subcommittee on Cooperative Audits, known before as Subcommittee 2: Develop advisory and consultant services, was created in 2006 under the scope of the Capacity Building Committee of INTOSAI.
The tasks assigned to the Subcommittee are the following:
· Developing a database of experts and investigators in public audit fields. Professionals working today in different SAIs, as well as recently retired SAI staff, may be available to perform consulting and advisory duties;
· Promoting cooperative audit programs, which are useful to validate methodologies, generate guidelines, and improve processes;
· Encouraging internship programs and technical visits. These programs facilitate the visit of professionals from other SAIs to share or receive current knowledge in innovative audit areas.
Line 1: Cooperative Audits
Cooperative audits are conducted between two or more SAIs. This type of audits can be divided into three types; Parallel Audits, Joint Audits and Coordinated Audits:
The Subcommittee on Cooperative Audits has developed the Guide for Cooperative Audits, which contains a framework that governs the conduction of the above three types of cooperative audits.
During the XXII INCOSAI 2016, the INTOSAI Governing Board approved the adoption of the guideline as the new ISSAI 5800: Guide for Cooperative Audits. Please find it available at: http://www.issai.org/en_us/site-issai/services/endorsements-incosai-2016/
Line 2: Internships and technical visits
An internship program is a planned and structured initiative that facilitates the short- term attachment of professionals from one or more SAI to another SAl for sharing or receiving current knowledge in innovative audit areas.
An internship provides interns the opportunity to build upon, apply, and assess the concepts that are developed through professional knowledge and to further the interns’ professional growth through a meaningful “hands-on” job experience.
The Subcommittee has developed a guideline on Internships and Technical visits, which was approved by the CBC Steering Committee in October 2016.
Please find the English version of the guideline here:
Line 3: The Experts Data Base
The Experts Database is a friendly-user electronic tool of advanced search to simplify the searching and identification of experts from SAIs worldwide. The experts registered have a considerably broad experience in specific audit fields and they are willing to begin a mutual cooperation process and knowledge exchange.
Such cooperation may include the implementation of new methodologies and good practices, as well as the execution of capacity building activities such as peer reviews, coordinated audits, internships, technical visits and training.
The first version of the Database was launched in 2009. After undergoing through different improvements during the last five years, a complete new platform with new filters for searches and levels of access has been developed by SAI Peru, administrator of the Database.
To start using the database, please go to:
Minutes of the Subcommittee Meetings
I ANNUAL MEETING OF SUBCOMMITTEE 2: DEVELOP ADVISORY AND CONSULTANT SERVICES
Participants: SAI Fiji, SAI Germany, SAI Kazakhstan, SAI Pakistan, SAI Slovenia, SAI Peru.
November 7th, 2007
Mexico City, Mexico
- Peru (Chair)
Jr. Camilo Carrillo 114
Jesús María / Lima 11 – Peru
Telephone: +51 (1) 330 3000
Nelson Shack Yalta
Comptroller General of the Republic of Peru and Chairman of the Subcommittee on Cooperative Audits
Oscar Galdo Gómez
Manager of the Technical Cooperation Department
Team for INTOSAI issues in SAI Peru:
Mirtha Piscoya Díaz, INTOSAI Coordinator
Please find below the latest ASEANSAI newsletter reporting on, among other things, the 4th ASEANSAI summit taking place in Vientiane, LAO PDR - where the regional chairmanship was handed over from the National Audit Authority of Kingdom of Cambodia to the State Audit...
Following the interesting theme of the GALF-meeting 2017: ”The auditor of the future” and the engagements arising from the CBC annual meeting in Washington, D.C., in September 2017, the CBC Secretariat is happy to publish this article written by Ms Tytti Yli-Viikari,...
The CBC workstream in support of SAIs in fragile situations (represented by the SAIs of Afghanistan, Liberia, Netherlands, Norway, Sierra Leone, Sudan, Sweden and the IDI) invited Auditors General, Deputies Auditors General and some staff from Zimbabwe, South Africa,...
Please find links below to interesting articles from the latest newsletter of the INTOSAI Working Group on Extractive Industries! http://www.wgei.org/sustainable-policies/linking-extractive-industries-and-the-sustainable-development-goals/...
Representatives of the chairs and vice-chairs of INTOSAI's three main committees, the Professional Standards Committee (PSC), the Capacity Building Committee (CBC) and the Knowledge Sharing Committee (KSC) meet regularly to coordinate their respective activities and...
Please read in the latest issue of the PASAI Bulletin about the CBC Chair's visit to the PASAI region and to the Office of the Auditor General of New Zealand! PASAI Bulletin January...
Please make sure to block your calendars for the next CBC Annual Meeting, generously hosted by SAI Kuwait, on 3-5 September, 2018. All necessary information will be available on the website in due course, as well as e-mailed. So keep an eye out for the next...
This INTOSAI-Donor cooperation review identifies a range of good practice principles as well as challenges that have been experienced in coordination support to SAIs. Please find the report here: Review of Coordination of Support to SAIs INTOSAI-Donor...
Please find below the latest PASAI Bulletin. Inside this bulletin you can read about: • New Audit Act 2017 for the Kiribati Audit Office • IDI/PASAI Quality Assurance Review of Compliance Audit of Procurement • GUAM Office Granted INTOSAI Affiliate Membership • Guam...
Last week the first output of the CBC work stream on SAIs in fragile situations was published. It is a discussion paper on the subject "State building in fragile situations - the role of Supreme Audit Institiutions and their international partners" and was discussed...