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.

Workplan
170125_workplan_1_1200px

 

 

 

 

170125_workplan_2_1200px

 

 

 

 

170125_workplan_3_1060px

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:

170125_line1_1_1200px

 

 

 

 

 

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.

170125_line2_1_1200px

 

 

 

 

 

 

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/170125_line2_2_241px

 

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
IV ANNUAL MEETING OF SUBCOMMITTEE 2: DEVELOP ADVISORY AND CONSULTANT SERVICESpdflogga
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 SERVICESpdflogga
Participants: SAI Morocco, SAI Pakistan, SAI Peru.
August 31st – September 1st 2011
Lima, Peru

II ANNUAL MEETING OF SUBCOMMITTEE 2: DEVELOP ADVISORY AND CONSULTANT SERVICESpdflogga
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 SERVICESpdflogga
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

Recording now available from ACCC webinar with OAG Somalia

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

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...

Strengthening Budget Credibility through External Audit

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...

CBC reported to the 77th INTOSAI Governing Board

CBC reported to the 77th INTOSAI Governing Board

  The 77th INTOSAI Governing Board took place in Vienna on 19-22 November, where the CBC chair Ms Tsakani Maluleke presented the CBC report for 2023. The report gives an overview of the CBC commendable accomplishments, and the CBC was also given a grant to...