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
Coping when war interrupts and support to the SAI declines (SAI South Sudan)
By Amb. Steven Kiliona Wondu, Auditor General, South Sudan National Audit Chamber The National...
Overcoming the Human Resources Gap (SAI Liberia)
By Yusador Gaye, Auditor General More than a decade ago, Liberia emerged from a brutal civil conflict which left its...
Handling of an attempt to reduce the SAIs operational independence (Sierra Leone)
By Mrs Lara Taylor-Pearce, Auditor General, Audit Service Sierra Leone (ASSL) In fragile...
Improving Auditing Skills through peer-to-peer learning
A Story from Thailand and Laos: Improving Auditing Skills through peer-to-peer learning in ASEAN Supreme Audit Institutions (ASEANSAI) Article by Birthe Meyer, GIZ. Supported by the Thailand International Cooperation Agency (TICA) and the German Federal Ministry for...
Peer-to-peer cooperation’s own spot
The newly started workstream on peer-to-peer cooperation now has its own section on the CBC website. Following-up on the discussions taking place during the annual meeting in Kuwait, the CBC will: encourage INTOSAI members and stakeholders to share their experiences...
Consolidated notes from theme discussions on peer-to-peer cooperation during the CBC Annual Meeting in Kuwait, 2018
According to the INTOSAI Strategic Plan, one of the CBC’s key strategies to achieve its goal and strategic objectives is “Support and promote medium to long term peerto-peer cooperation between SAIs in support of institutional capacity development.” Peer-to-peer...
Presentations and other material from Kuwait now available
The post-meeting material from the recent annual CBC meeting is now available. Please find it under Annual Meetings - or here: https://www.intosaicbc.org/post-meeting-documentation/.
Benefits of co-operating with peers
When I first started my work at the Supreme Audit Institution of Palestine, one challenge was how to start co-operating with international peers so that we could use our shared knowledge and experience to increase our productivity and the quality of our...
AFROSAI-E Learning Management System (LMS) is live!
The AFROSAI-E Learning Management System (LMS) is now live! For all interested parties, the LMS makes available courses and material in the fields of PA, FA, HR, Strategic planning, Communication, Management etc. Please find below a detailed communique on the...
PASAI’s special August newsletter – all-female issue
Every article in PASAIs special August newsletter is either contributed by or features women from SAIs and beyond. As they lead change and positive shifts around the PASAI region and across each of PASAI’s strategic priorities, they are empowering other girls and...



