Subcommittee on Cooperative Audits
Please find the Virtual Catalogue of Cooperative Audits here: http://intosai-cooperativeaudits.org/catalog/home.
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.
Documents - Progress reports
GUID 9000 (former ISSAI 5800) promotional video
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. With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), it was relabeled and renamed as GUID 9000- Cooperative Audits between SAIs with editorial changes in 2019. Please find it available at: GUID-9000 Cooperative Audits between SAIs.
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
Participants: SAI Fiji, SAI Iran, SAI China, SAI South Africa and SAI Peru.
September 10th 2014
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)
Nelson Shack Yalta
Comptroller General of the Republic of Peru and Chairman of the Subcommittee on Cooperative Audits
Felix Ortega de la Torre Deputy Manager of Cooperation and International Relations
Telephone: +51 (1) 330 3000, ext. 1239
Telephone: +51 (1) 330 3000, ext. 1424
CBC Annual Meeting 2023 in Kingston, Jamaica, 19-22 June. The annual meeting of the INTOSAI Capacity Building Committee 2023 will be kindly hosted by SAI Jamaica, and held contiguously with the meeting of the INTOSAI-Donor Cooperation, in the week of 19-22 June. We...
To support more effective and streamlined SAI PMF assessments the IDI has just launched an online application (available in English, Spanish and French). Learn more how e-SAI PMF, can support your process when carrying out a SAI PMF assessment:...
The CBC leadership and secretariat wish you all a peaceful holiday season and all the best for 2023. We look forward to a new inspiring and interactive year full of capacity development engagements!
Please find below the final issue of the AFROSAI-E Bulletin for 2022. In this issue, read more about: o The new Auditor General of The Gambia o Our online seminar on gender, diversity and inclusion initiatives o The PFM Reporting Framework side event at XXVI INCOSAI o...
The value and benefits of implementing the International Standard on Quality Management (ISQM 1) In December 2020, the International Auditing and Assurance Standards Board released a new standard for the quality management of audits. The new International Standard on...
By Nicole Ayo von Thun, Senior Advisor, International Engagement, Office of the Auditor-General in New Zealand "While borders have been closed, the International Team at SAI New Zealand has been working hard to update the IntoSAINT facilitator materials. This...
In September, the Swedish National Audit Office hosted the conference Young EUROSAI, YES. The results from the conference have now been compiled in the form of a call to all auditors-general and other management within EUROSAI, where young staff suggest changes to...
PLEASE NOTE - RESCHEDULED CBC MEETING Due to the rescheduled Governing Board meeting, also the CBC meeting will be rescheduled accordingly and held 8 November in the afternoon at 3 pm (or as soon as the PSC meeting concludes) in Room 1 - ExpoMag in Rio de...
by Nelson Shack Yalta, Comptroller General of the Republic of Peru. "Throughout the world, the interaction of Supreme Audit Institutions (SAIs) with citizens and civil society organizations has become an increasingly relevant aspect of their work. In...
A new report summarises the results of SAI Performance Measurement Framework (PMF) assessments of all 20 government audit offices that are beneficiaries of our programmes. The SAI PMF Regional Report 2022 is a significant milestone being the first regional report on...