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
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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
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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
The new Experts Database is up and running
After one year of hard work, with the active support of the CBC and INTOSAI Regional Groups in the diffusion of a global campaign, the CBC Subcommittee on Cooperative Audits has the pleasure to introduce the new INTOSAI Experts Database (EDB). This database, with a...
Register and make hotel reservations for CBC meeting now!
By Wednesday this week all participants of the CBC Annual Meeting in Stockholm in September are kindly asked to register and make their room reservations. Registration ...
CBC providing insights on trends and best practice in cooperative audits
Using cooperative audits as a capacity development method has developed as an active strategy in recent years in OLACEFS as well as in many other INTOSAI regions. Whenever you work with colleagues from another country you have an opportunity to learn from their...
Database of Experts, a Tool for Institutional Development
The database of Experts and Specialists is a tool aimed to help Supreme Audit Institutions to identify professionals from different SAIs with expertise in specific auditing fields. SAIs can contact these experts for knowledge sharing and capacity building activities...
A New and Fresh Interface, gathering INTOSAI Experts
By accessing the Experts Database, SAIs will be able to find experts along the different domains of government audit. Experts in the Database have been appointed by their SAIs because of their expertise and knowledge on public audit; their experience in capacity...
Get the most out of INTOSAI experience
The INTOSAI Experts Database is a support tool for the development of professional and institutional capacities under the responsibility of the Subcommittee on Cooperative Audits. The first version of the Experts Database was launched in 2009 and was...
Coordinated Audits in OLACEFS
Please read the article from the recent IDI Newsletter, contributed to by the Federal Court of Accounts (Tribunal de Contas da União) Brazil, the Chair of OLACEFS. The cooperative audits have been carried out in INTOSAI with different objectives and methodologies. In...
Register for the CBC Annual Meeting
Please note that the meeting registration form is now available via a click on the front page of the CBC website. Kindly register before 1 July! Also, please find available the Meeting Outline Programme and General Information under Annual Meeting 2015. Or here: CBC...
Experts Database: INTOSAI Experts just a click away…
The Experts Database is a register of experts and consultants established by the INCOSAI. This is a service whose main objective is to provide updated information on experts of SAIs, in order to become a cultural mobilization tool. These registered experts have the...
Capacity Building Efforts described in INTOSAI Journal
Please read about capacity building activities and efforts among CBC member SAIs as described in the latest issue of INTOSAI Journal of Governmental Auditing, by SAI Azerbaijan and SAI Bangladesh. Azerbaijan Among the main goals of the Strategic Development Plan (SDP)...
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