intosai professional standards committee due process – why? suggested by subcommittee chairs… to...

INTOSAI Professional Standards Committee

Due process – why?

Suggested by subcommittee chairs…

To ensure…• Transparency• Accountability• Consistency and high quality

Based on… • INTOSAI Handbook for committees• PSC Terms of Reference


Due process – what is new?

Clarifications concerning:

• Composition of subcommittees

• Information on subcommitee websites

• Planning of new ISSAIs and INTOSAI GOVs

• Exposure drafts

• Approval process







• Exposure of drafts


Composition of subcommittees

Handbook: PSC Chair responsible - balanced representation

Due Process:The Subcommitee chair is responsible for the appointment of members for the subcomittee.

Should consider: • quality of ISSAIs and INTOSAI GOVs• knowledge sharing• broad participation









Information on subcommitee websites

Handbook: All Committees should, if possible, set up their own websites

Due process:

To be published:• Terms of reference• Meeting dates – meetings are open• Agendas and meeting papers• Minutes









Planning of new ISSAIs & INTOSAI GOVs

Due process:

• 3 years work plan – PSC Chair kept informed

• Initial assesment:

• Kind of auditing tasks to be covered

• Consistency with ISSAI framework

• Possibilities of cooperation with other standardsetters and need for supplementary guidance (Dual approach)









Exposure of drafts

Handbook:

An exposure draft is to be sent to all INTOSAI members for comments.

Due process:• www.issai.org - use it!

• All members of INTOSAI notified using INTOSAI’s members list

• Normally 90 days

• Comments in all 5 languages are accepted









Approval process

Handbook:

Approval within PSC and by Governing Board

Due process:

• Approval by PSC Steering Committee cf. the terms of reference concerns the exposure draft

• Exposure drafts not approved by Governing Board

• After exposure: Final approval by PSC Steering committee and Governing board – confirmation of due process







• Exposure drafts


intosai professional standards committee due process – why? suggested by subcommittee chairs… to...

Documents