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

CBC activities at INCOSAI

CBC activities at INCOSAI

Please find below the activities of the INTOSAI Capacity Building Committee (CBC) at INCOSAI in Sharm-el-Sheikh, 27-31 October. 27 October at 10.10-11.10 in room "Sinai": CBC meeting All CBC workstreams will give an update on their main contribution to INTOSAI in the...

AFROSAI-E Bulletin on outcomes of Technical Conference

AFROSAI-E Bulletin on outcomes of Technical Conference

The 20th AFROSAI-E Technical Conference concluded on a high note, marking two decades of regional collaboration, innovation, and learning among Supreme Audit Institutions (SAIs) in Africa. Held as a hybrid event, the conference brought together over 50 participants in...

Promoting Peer Review Culture across the INTOSAI Community

Promoting Peer Review Culture across the INTOSAI Community

The INTOSAI Subcommittee on Peer Reviews is pleased to share recent contributions from the SAIs of Austria, France, and the European Court of Auditors (ECA), which reflect the growing engagement and diversity of approaches to peer reviews within the INTOSAI community....

Accountability amid capability gaps in Pacific SAIs

Accountability amid capability gaps in Pacific SAIs

In this blog, PASAI Program Director Susana Laulu explores the challenge of a shortage of skilled professionals in auditing in the region, what is driving the shortage and what PASAI is doing about it. She concludes on a hopeful note: “Together, we can invest in...

Peer Reviews in 2025: Strengthening Audit Excellence Ahead of INCOSAI

Peer Reviews in 2025: Strengthening Audit Excellence Ahead of INCOSAI

Written by Eva Rybarova, Supreme Audit Office of the Slovak Republic In 2025, the INTOSAI Subcommittee on Peer Reviews—chaired by the Supreme Audit Office (SAO) of the Slovak Republic—has been actively advancing its mission to promote voluntary peer reviews as...