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
28 January 2021 - 2 o'clock pm UK time Many countries are adopting the International Public Sector Accounting Standards (IPSAS). This can often create challenges and opportunities for SAIs. To lead our discussion on this theme, Khalid Hamid, International Director,...
The CBC leadership and secretariat wish you all a peaceful holiday season and look forward to an inspiring new year full of capacity development engagements!
Supreme Audit Institutions are operating in an increasingly digital environment. COVID-19 has sped up the adoption of digital technologies by several years and it is expected that these changes are here to stay. Keeping up-to-date with the digital transformation of...
The Covid-19 pandemic has led to the contraction of global economies and the paralysis of most public and private sectors, except for several vital activities such as health, security, and defense. Governments face the difficult task of maintaining citizens’ health...
Please find below the 2020 Global Survey for SAIs launched by the IDI Global Foundations Unit/INTOSAI Global Survey Committee. The survey was launched in English, French, Spanish and Arabic and you will find all versions available below. The deadline for responding to...
"The INTOSAI community right now suffers from a void that will be hard to fill. Kimi Makwetu, Auditor General of South Africa and CBC Chair, a great personality and leader - has left us. Further; a husband, father, colleague, and friend. Many fine components in one...
The passing of the engaged leader of the INTOSAI Capacity Building Committee since 2013, Kimi Makwetu, leaves his organization, the INTOSAI community and the CBC secretariat in shock. He shall be sorely missed. Our thoughts go to Kimi's family at this difficult time...
In a world that is constantly changing and with more and more expected from the public sector audit profession, the CBC has produced an occasional paper on The future-relevant value-adding auditor in the context of the CBC workstream for Guides and Occasional Papers....
A new white paper from the African Professionalisation Initiative can be used to guide the thinking of governments seeking to grow the capacity of professional accountants and auditors in the public sector. Advocating strategic partnerships, local ownership and...
The CBC Secretariat wishes to convey its most sincere gratitude for support, input and engaged contributions to the website throughout the difficult and different year of 2020. The articles, papers, blogs etc from engaged members and stakeholders brings life to this...