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
n the spring of 2023 IFAC launched a series of interviews featuring inspirational women with diverse roles and backgrounds who all have one thing in common: their accountancy education has contributed to their accomplishments. The July edition is dedicated to...
Handbook on SAIs’ contribution to strengthening budget credibility through external audits Launching event (virtual) The International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for...
We are happy to share the latest bulletin of the AFROSAI-E region. Please find it below. AFROSAI-E Bulletin 3 of 2023
With great thanks for all wonderful engagements and valuable input at the contiguous IDC-CBC-IFAC/MOSAIC meeting in Jamaica in June - please find below the post-meeting documentation from the CBC part of the event....
Final report on EU-funded study: “Peer-to-Peer Capacity Development Support to Supreme Audit Institutions”
Peer-to-peer cooperation is an important mode of capacity development for SAIs. It is one of the key strategies INTOSAI has allocated to Strategic Goal 2 – Capacity Development. In support of INTOSAI and SAI development, the European Union funded a study of...
Government has evolved drastically in recent years becoming more complex with increased and competing needs, despite its limited resources to effectively deliver services to citizens. It therefore has become critical that auditors who provide assurance in this...
Accountability and transparency are two important elements of good governance. They are not easily separated, both encompassing many of the same actions. Transparency is powerful and, when consistently applied, can help fight corruption, improve governance, promote...
The Capacity Building Committee (CCC) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) met from April 17 to 20, in Puerto Baquerizo Moreno, Ecuador. The meeting has coordinated by Minister Augusto Nardes, who...
New chance to join P2P online session on learning from peer-to-peer engagements outside of the SAI world
Wednesday 24 May at 17:00 CEST (09:00 in Mexico; 10:00 Peru; 12:00 in Brazil; 10:00 in Surinam; 12:00 in Kingston). The INTOSAI CBC Peer-to-Peer workstream (P2P) is pleased to invite you to an online session focused on learning from peer-to-peer engagements...
Please find below a letter from the Chair of the INTOSAI Professional Standards Committee (PSC) inviting applicants to become a member of the Forum for INTOSAI Professional Pronouncements (FIPP). You will also find background guidance and an application form. The...