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
Using VISUALS IN AUDITS
– An online course by auditors, for auditors Do you want to learn how to use visuals to analyse your audit data, get on the same page as your team and how to communicate your audit story? Then the brand-new e-learning course on the AFROSAI-E Learning Platform (ALP) is...
AFROSAI-E Bulletin no 6 available now
We are happy to share the latest issue of the AFROSAI-E Bulletin (no 6), please find it below for your reading pleasure. AFROSAI Bulletin 6 of 2021 In this issue you will find several important announcements and news on new developments, e.g. very soon the AFROSAI-E...
New look: launch of refreshed CBC website
It is with pleasure that the CBC today launches a refreshed version of the CBC website! Thanks to the considerable work and all contributions made by the workstreams to keep this a living website, it has now undergone a well-deserved facelift. With a new CBC...
The African Professionalisation Initiative’s accelerated learning programme
A new pathway for professional development AFROSAI-E and CREFIAF, the linguistic regional organisations in the AFROSAI community, are two of the partner organisations who have established the African Professionalisation Initiative (API). The API is about to launch its...
Auditing the response to the COVID-19 pandemic: Criteria for audit judgement
Please find below a fresh report produced by the EUROSAI project group on auditing the response to the Covid-19 pandemic, consisting of 34 supreme audit institutions in Europe. The project group is led by SAI UK (Chair) and SAI Finland (vice-chair). This report...
AFROSAI-E Bulletin available now
Please find below the latest issue of the AFROSAI-E Bulletin, for your reading pleasure. AFROSAI-E Bulletin 5 of 2021 The bulletin covers quite a number of most interesting topics. The region especially wishes to draw attention to the news item on the Performance...
PASAI blog: Improving audit impact with multi-media
Far from everybody gets as excited by numbers, balance sheets, tables and a few pie charts like auditors do. However, we can use multimedia to increase stakeholder engagement with our work and improve audit impact and PASAI has examined the area a bit closer. Enjoy...
ACCC webinar: Professionalisation of audit staff
8 June 2021 Welcome to join the CBC workstream on Auditing in complex and challenging contexts (ACCC) for its next webinar on Tuesday 8 June 2021 at 15.00-16.30 CET on the important theme Professionalisation of audit staff. To help staff conduct better audits, many...
Hold-the-date: CBC steering committee meeting
29 September 2021 All CBC steering committee members are welcome to hold the date for this year's CBC steering committee meeting! The meeting will take place on 29 September 13.00-15.00 CET and will have the same format as in 2020. The meeting documents will be made...
Evaluation of implementation of SAI PMF Strategy
The SAI Performance Measurement Framework (SAI PMF) strategy (2017-2022) is due to be evaluated to take stock of achievements and shortcomings of the current strategy to provide the basis for a revised strategy for 2023-2028. The evaluation will identify lessons...



