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Subcommittee on Cooperative Audits


Please find the Virtual Catalogue of Cooperative Audits here:

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.












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:











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
Lima, Peru

Participants: SAI Morocco, SAI Pakistan, SAI Peru.
August 31st – September 1st 2011
Lima, Peru

Participants: SAI Morocco, SAI Pakistan, SAI Slovenia, SAI Peru.
June 19th – 20th 2008
Lima, Peru

Participants: SAI Fiji, SAI Germany, SAI Kazakhstan, SAI Pakistan, SAI Slovenia, SAI Peru.
November 7th, 2007
Mexico City, Mexico

  • China
  • Fiji
  • Iran
  • Kazakhstan
  • Morocco
  • Pakistan
  • Peru (Chair)
  • Philippines
  • Slovenia
Contact information

SAI Peru

Jr. Camilo Carrillo 114
Jesús María
Lima, Lima11
Telephone: +51 (1) 330 3000, ext. 1422

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

Mirtha Piscoya  
INTOSAI Coordinator
Telephone: +51 (1) 330 3000, ext. 1239

Aldo Adamo
Telephone: +51 (1) 330 3000, ext. 1424




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