Strengthening Global Audit Practices: Progress and Vision of the Peer Review Workstream
Following the meeting initiated by the Supreme Audit Office of the Slovak Republic with members of the INTOSAI Subcommittee on Peer Reviews on 24 April 2025, this summary provides a short overview of the current state and future direction of the Peer Review Workstream.
As Chair of the Subcommittee, the Slovak Republic continues to guide its activities with commitment. Since the last INCOSAI Congress in Brazil, the Workstream has been actively engaged in enhancing the quality and consistency of peer reviews across the INTOSAI community.
Over the past four years, the Workstream has focused on refining its methodology, conducting biennial surveys, and fostering dialogue among member SAIs. A pivotal milestone was the 2021 online seminar, “Getting Ready for a Peer Review”, which catalysed broader engagement and knowledge exchange. The current membership spans 16 countries and institutions, including Austria, Bangladesh (Vice-Chair), the USA, and the European Court of Auditors, reflecting a truly global collaboration.
Since the beginning of 2025, the Subcommittee has established strong and effective cooperation with EUROSAI, making the start of its global initiative and the implementation of its networking strategy towards the regional organisations of INTOSAI.
Looking ahead to the INCOSAI Congress in October 2025, the Workstream is intensifying its efforts. Member SAIs were encouraged to submit completed Peer Review reports on a rolling basis and renewed its invitation to the E-Conference in June 2025 focused on key themes such as Peer Review methodology, follow-up processes, and the relevance of GUID 1900 in the face of evolving audit risks and technological advancements.
In parallel, the Catalogue of Experts initiative is gaining momentum, serving as an essential tool for the effective search for Peer Review Experts. SAIs were invited to nominate experts and suggest thematic additions, ensuring the catalogue remains a dynamic and practical resource for the community.
The Workstream also recognises emerging challenges, particularly the need to maintain the relevance of standards and foster expert-level knowledge exchange. By embracing innovation and inclusivity, the Subcommittee on Peer Reviews is poised to further elevate the impact of peer reviews within INTOSAI’s capacity-building framework.
For further details or to contribute to ongoing initiatives, please contact: peerreview@nku.gov.sk