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


GUID 9000 (former ISSAI 5800) promotional video
|
Should you wish to download GUID 9000 (ISSAI 5800), please do so here: GUID-9000 Cooperative Audits between SAIs Please download the promotional video for the MOOC course on the GUID 9000 (former 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. 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:
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
Felix Ortega de la Torre Deputy Manager of Cooperation and International Relations
Email: fortegad@contraloria.gob.pe
Mirtha Piscoya
INTOSAI Coordinator
Email: mpiscoya@contraloria.gob.pe
Telephone: +51 (1) 330 3000, ext. 1239
Aldo Adamo
Email: aadamo@contraloria.gob.pe
Telephone: +51 (1) 330 3000, ext. 1424
News
First meeting of the Task force on Citizen Participation (TFCP)
Sharing experiences, results and perspectives on citizen participation and civil society engagement by Nelson Shack Yalta, Comptroller General of the Republic of Peru and Chair of the Task Force on Citizen Participation and Civil Society Engagement...
PASAI: new HR guide now available
A new guide is now available to help Pacific Island SAIs navigate human resource management (HRM), providing the tools to deal with the challenges of attracting, developing, rewarding and retaining staff, based on global knowhow and regional experience. Find...
The future of flexible working in Supreme Audit Institutions
In recent years the CBC has focused on human resource management issues, recognizing that staff are the most crucial asset of a Supreme Audit Institution (SAI). Human resource management encompasses various dimensions aimed at optimizing staff performance and ensuring...
CBC workstream on P2P cooperation presents: A master class on IDI
The INTOSAI Development Initiative (IDI) is a body which supports capacity development of supreme audit institutions in most developing countries. It is important for recipients of peer support to know who IDI is; what they do and how they can help you, and how they...
Recording now available from ACCC webinar with OAG Somalia
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Navigating the audit bill process in a challenging context The journey towards establishing this legal framework faced numerous challenges, including political complexities within the...
Reminder to save-the-date: week of 16-20 September
There will be a busy meeting week in Bucharest, Romania, on 16-20 September. The IDC (INTOSAI-Development Cooperation), PFAC (INTOSAI Policy, Finance and Administration Committee), IFAC/MOSAIC and the IRCP (INTOSAI Regional Coordination Platform (arranged by the CBC...
ONLINE NOW: Join Somalia’s journey towards a modern and independent audit law
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Save the date: Tuesday 20 February at 11.00-12.30 am CET Navigating the audit bill process in a challenging context Please join us for this interesting CBC/ACCC webinar where...
Strengthening Budget Credibility through External Audit
Webinar series - 1 February, 8 February, 15 February and 11 April, 2024, 8:30 to 10:00 AM EST - DPIDG/UNDESA and the International Budget Partnership (IBP) in collaboration with supreme audit institutions (SAIs) and partners are organizing a webinar series (February...
PASAI blog: Challenges faced by our SAIs and SIDS in ensuring audit quality
Supreme audit institutions (SAIs) in small island developing states (SIDS) face unique challenges in capacity to adhere to international standards. A major factor is the small pool of qualified and experienced supervisors to provide a robust system of quality controls...
SAVE THE DATE – Face-to-face event of the INTOSAI CBC Task Force on Citizen Participation and Civil Society Engagement
The TFCP is pleased to announce that the Task Force will hold the 1st INTOSAI International Meeting on Citizen Participation and Civil Society Engagement, on March 13-15, 2024 in the city of Lima, Peru. During this event, the Task Force will share the work it has...



