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
Workplan
ISSAI 5800 - MOOC course promotional video
Should you wish to download ISSAI 5800, please do so here: http://www.issai.org/issai-framework/4-auditing-guidelines.htm
Please download the promotional video for the MOOC course on the ISSAI 5800 here: https://goo.gl/BZo4VG
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:
https://www.intosaicbc.org/mdocs-posts/guidelinesforinternshipprograms/
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:
https://apps1.contraloria.gob.pe/intosai/login.aspx
Minutes of the Subcommittee Meetings
Participants: SAI Fiji, SAI Iran, SAI China, SAI South Africa and SAI Peru.
September 10th 2014
Lima, Peru
III ANNUAL MEETING OF SUBCOMMITTEE 2: DEVELOP ADVISORY AND CONSULTANT SERVICES
Participants: SAI Morocco, SAI Pakistan, SAI Peru.
August 31st – September 1st 2011
Lima, Peru
II ANNUAL MEETING OF SUBCOMMITTEE 2: DEVELOP ADVISORY AND CONSULTANT SERVICES
Participants: SAI Morocco, SAI Pakistan, SAI Slovenia, SAI Peru.
June 19th – 20th 2008
Lima, Peru
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
Members
- China
- Fiji
- Iran
- Kazakhstan
- Morocco
- Pakistan
- Peru (Chair)
- Philippines
- Slovenia
Contact information
SAI Peru
Jr. Camilo Carrillo 114
Jesús María
Lima, Lima11
Peru
Telephone: +51 (1) 330 3000, ext. 1422
Email: cooperacion@contraloria.gob.pe
Website: www.contraloria.gob.pe
Nelson Shack Yalta
Comptroller General of the Republic of Peru and Chairman of the Subcommittee on Cooperative Audits
Email: cooperacion@contraloria.gob.pe
Miguel A. Beretta Cisneros
Deputy Manager of Cooperation and International Relations
Email: mberetta@contraloria.gob.pe
Telephone: +51 (1) 330 3000, ext. 1421
Team for INTOSAI issues in SAI Peru
Mirtha Piscoya
INTOSAI Coordinator
Email: mpiscoya@contraloria.gob.pe
Telephone: +51 (1) 330 3000, ext. 1422
Aldo Adamo
Email: aadamo@contraloria.gob.pe
Telephone: +51 (1) 330 3000, ext. 1424
Karla Guerrero Email: kguerrero@contraloria.gob.pe Telephone: +51(1) 3303000, ext 1427.
News
ACCC workshop in Kuala Lumpur
On December 12-13, the Swedish National Audit Office (SNAO) organized a workshop for supreme audit insitiutions in complex and chllenging contexts. The workshop took place back-to-back with a conference held by IFAC (International Federation of Accountants) in Kuala...
PASAI Festive Season Newsletter
Please find below the latest issue of the PASAI region's Newsletter: PASAI Festive Season Newsletter December 2019
ACCC Tunis workshop report available
On 17 and 18 October 2019, the INTOSAI Capacity Building Committee’s workstream on Auditing in complex and challenging contexts (ACCC) convened a meeting for a small group of SAIs from the ARABOSAI region to share experiences and to explore opportunities for a...
ARABOSAI Newsletter, December issue
Please find below a link to the latest issue of the ARABOSAI newsletter - enjoy! ARABOSAI Newsletter no 3
CBC/IDC annual meetings 14-18 September 2020, in Jamaica.
Hold-the-date: The 2020 annual meetings of the INTOSAI Capacity Building Committee and the INTOSAI-Donor Cooperation will take place in Jamaica on 14-18 September. Please block your agendas! More information will be available in due course.
Seminar on Professionalisation at Swedish NAO
Between his participation in the IDI Board meeting and the meeting on INTOSAI standards in Oslo, Mr Jan van Schalkwyk; Corporate Executive at SAI South Africa and chair of the CBC Task Force on INTOSAI Auditor Professionalisation (TFIAP) was invited to the Swedish NAO...
Compilation of CBC blogs
During INCOSAI in Moscow in September, one of the most attractive items disappearing quickly from the CBC booth, was the collection of blogs written by INTOSAI members from all over the world over the past three years. For colleagues who did not manage to get their...
ACCC webinar: How are SAIs contributing to business development?
Auditing in Complex and Challenging Contexts workstream webinar held on 15 October 2019 Instability in many countries is fueled by the inability to develop businesses capable of generating the wealth needed to pay for public services and to create decent jobs to...
Draft minutes from CBC steering committee meeting in Tokyo now available
The draft minutes from the CBC steering committee meeting in Tokyo on 3rd of July are now available, together with the meeting evaluation and attendance list. Please find them here: https://www.intosaicbc.org/post-meeting-documentation-2/ or here:...
ACCC forum held in Tunis
Top management representatives from seven SAIs met in Tunis on 17-18 October to discuss experiences on shared challenges and opportunities in a workshop. The event was generously hosted by SAI Tunisia and organized in cooperation between the ARABOSAI General...
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