Subcommittee on Peer Reviews
Getting ready for a Peer review
Please find answers to outstanding questions from the webinar right here: Answers to questions Seminar Getting Ready for a Peer Review
And find the video from the webinar here:
About the Subcommittee
- To assess and document existing peer review arrangements in the INTOSAI community.
- To foster an environment where such voluntary reviews are seen as beneficial to both the SAI undertaking the review and the SAI choosing to undergo it and establish global and regional mechanisms for initiating peer reviews.
- To update the CBC guidelines on peer reviews and the developed checklist on the basis of the experience of SAIs and provide further good practices on how to undertake voluntary peer reviews.
- To disseminate the results of peer reviews, as appropriate and as agreed to by participating SAIs.
The Supreme Audit Office of the Slovak Republic (SAO SR) is the Sub-Committee Chair since November 2012. It predecessor was SAI of Germany chairing Sub-Committee in 2005 – 2012. SAI of Germany, as the Sub-Committee Chair, achieved to present the first INTOSAI guidance on peer reviews at the XX INCOSAI in Johannesburg, South Africa in 2010.
The role and importance of the peer review as one of the foremost capacity building tools was underlined in the first INTOSAI Strategic plan 2010 – 2016 and that position is maintained in INTOSAI Strategic plan 2017 – 2022 in its Crosscutting Priority 1. – Advocating for and supporting the independence of SAIs that states: “INTOSAI also will continue to encourage SAIs to undergo periodic peer reviews that provide vital external validations of an SAI’s quality assurance processes.” The importance of the peer review for the INTOSAI community is also underlined in the Goal 2 and Goal 3 activities within the Strategic plan 2017 – 2022.
One of the Sub-Committee goals – to revise the ISSAI 5600 Peer review Guide and its Annex and present them before the INTOSAI community – was fulfilled at the XXII INCOSAI in Abu Dhabi when the ISSAI 5600 was adopted by the XXII INTOSAI Congress.
Subcommittee on INCOSAI 2022
Documentation from peer-review on-line seminar Getting ready for a peer review 10 November 2021.
PEER REVIEW CONFERENCE IN BRATISLAVA, 20-22 JUNE 2018.
The CBC Subcommittee on Peer Reviews invited all interested colleagues and parties to a conference Motivating and equipping SAIs to carry out peer reviews, that took place in Bratislava, Slovakia. The conference offered three themes, two panel- and one round-table discussions with a host of interesting contributions by varied personalities:
- Theme I – SAIs leading by example through carrying out peer reviews
- Theme II – Peer review tools to improve the SAIs performance
- Theme III – Good practices in a peer review
Please find the conference agenda here: Agenda Peer Review Conference 2018. The conference was organised with support of the Capacity Building Committee and its proceedings were translated into and from English, French and Spanish.
In 2017, the Subcommittee and its Chair supported and performed a review of the Global peer review on independence project conducted by INTOSAI General Secretariat. SAO SR along the SAI of Norway and INTOSAI General Secretariat (INTOSAI GS) signed a trilateral MoU in 2016 to perform in 2017 an assessment of the Global peer review on independence conducted by the SAI of Austria, INTOSAI GS and other auditors from 7 relevant participating INTOSAI regions in 2016.
Documents - Progress reports
Anual meeting dashboard reports
Peer reviews – dashboard report 2022
Peer reviews – dashboard report 2021
Peer reviews – dashboard report 2020
Peer reviews – dashboard report 2019
Peer reviews – dashboard report 2018
Peer reviews – dashboard report 2017
INTOSAI Pronouncement GUID 1900
The Sub-Committee assesses and documents existing peer review arrangements and disseminate peer review results within the INTOSAI community
The peer review documentation administered by Sub-Committee Chair comprises of papers on peer reviews (Memoranda of Understanding, final reports, executive summaries, etc.; for all documentation available, see the CBC website and Document Library). Such documentation can serve as a pool for drawing on best practice case studies also included in GUID 1900 Peer review guidelines. The documents are published on the Capacity Building Committee website after permission of the involved SAIs.
To manage and develop the documents, Sub-Committee carries out regular global email survey in a form of a questionnaire addressed to all INTOSAI. Using the questionnaire, Subcommittee also collects information on individual peer review projects, e.g. regarding focus, timeframe, number of staff involved, working days, key recommendations and changes based on these recommendations.
Surveys general conclusions:
The survey participants take a peer review as an opportunity to:
- confirm good work done by the reviewed SAI;
- uncover gaps in the reviewed SAI activities;
- source and get ideas for continuous improvement in the given SAI audit activities and help to build the SAIs as modern institutions;
- benefit participants in form of information, knowledge and experience exchange.
Foster an environment where voluntary peer reviews are seen as beneficial
In order to promote voluntary peer reviews and general knowledge about them among the INTOSAI community and wider public, several initiatives are conducted by the Subcommittee:
- publishing articles in the INTOSAI Journal of Government Auditing, EUROSAI web page and other electronic media;
- giving presentations and report on peer review topics at varied fora organised by individual INTOSAI regional working groups and other national and international entities.
In 2017 and the years to follow [in the line of the INTOSAI Strategic plan 2017 – 2022, Strategic objectives for Goal 2 (Capacity Development) and Goal 3 (Knowledge Sharing and Knowledge Services) and Crosscutting priority 3 (Ensuring effective development and coordination among standards-setting, capacity development, and knowledge sharing to support SAIs and improve their performance and effectiveness)] the Subcommittee conducts a global survey among INTOSAI members.
Update the peer review guidelines and provide best practice examples
The original Peer Review Guide with Checklist adopted as ISSAI 5600 in 2010 was translated into all INTOSAI official languages and some other working versions also were made (in Bengali, Hungarian, Mandarin, Portuguese, and Slovak).
ISSAI 5600 underwent complete reconstruction since 2010. The ISSAI 5600 along other INTOSAI standards underwent a makeover and was renamed as GUID 1900 Peer review guidelines.
In the period 2017 – 2022, the Subcommittee will continue to develop and update the existing peer review documentation through global peer review surveys.
- Bangladesh (Vice Chair)
- European Court of Auditors
- Slovak Republic (Chair)
Minutes and presentations of Subcommittee Meetings
Supreme Audit Office of the Slovak Republic (Najvyšší kontrolný úrad Slovenskej republiky)
824 73 Bratislava 26. Slovak Republic.
T: +421 (2) 50 11 49 11
Subcommittee issues team –
Ms Miriam Mešková (International Relations Department Director)
T: +421 2 50 11 46 07
Mr Vladimír Maťuš (International Relations Department)
T: +421 2 50 11 46 05
AFROSAI-E Bulletin no 1 of 2023
Please find below the first AFROSAI-E Bulletin of this year. It includes a range of interesting pieces to read, such as New Auditors General in the region The upcoming Governing Board meeting in Accra in May The AFROSAI-E 2023 Annual Operational Plan Workshops and...
Five benefits for SAIs working with their local Professional Accountancy Organization
by Bruce Vivian – Principal, IFAC In many jurisdictions, professional accountancy organizations (PAOs) have developed strong relationships across the public sector—relationships that a Supreme Audit Institution (SAI)...
ACCC webinar: A visit to the National Audit Chamber of South Sudan
Welcome to connect to the ACCC webinar March 2, at 10 am CET. As a young state with a troubled history, South Sudan is faced with several economic, political, security and humanitarian challenges. Through the ACCC webinar, we are visiting the National Audit...
Save the date: 2 March – the ACCC webinar series is back!
Welcome to join the restart of the ACCC webinars When Thursday 2 March, at 10.00 am CET. Focus Audit of IMF emergency funding in South Sudan Presenters Mr. Tombe Logale Lukak, Deputy Auditor General in charge of Audit, South Sudan National Audit Chamber Mr....
The Global SAI Accountability initiative (GSAI) – Tailored capacity development support to SAIs in challenging contexts
Progress towards the 2030 Agenda for sustainable development requires strengthening of national systems for good use of public resources, particularly in countries with weak public financial management and at risk of being left behind. Supreme Audit Institutions...
Hold-the-date: CBC Annual Meeting 19-22 June, 2023
CBC Annual Meeting 2023 in Kingston, Jamaica, 19-22 June. The annual meeting of the INTOSAI Capacity Building Committee 2023 will be kindly hosted by SAI Jamaica, and held contiguously with the meeting of the INTOSAI-Donor Cooperation, in the week of 19-22 June. We...
e-SAI PMF: IDI launches application to support SAI PMF
To support more effective and streamlined SAI PMF assessments the IDI has just launched an online application (available in English, Spanish and French). Learn more how e-SAI PMF, can support your process when carrying out a SAI PMF assessment:...
Season’s greetings and best wishes for a happy and healthy 2023
The CBC leadership and secretariat wish you all a peaceful holiday season and all the best for 2023. We look forward to a new inspiring and interactive year full of capacity development engagements!
AFROSAI-E: Final 2022 issue of the Bulletin
Please find below the final issue of the AFROSAI-E Bulletin for 2022. In this issue, read more about: o The new Auditor General of The Gambia o Our online seminar on gender, diversity and inclusion initiatives o The PFM Reporting Framework side event at XXVI INCOSAI o...
ISQM implementation enabling focused capacity development
The value and benefits of implementing the International Standard on Quality Management (ISQM 1) In December 2020, the International Auditing and Assurance Standards Board released a new standard for the quality management of audits. The new International Standard on...