The mandate for the Sub-Committee on Compliance Audit includes the following tasks:

• Elaborate on and clarify the term “compliance audit”.

• Provide an overview of the different mandates, etc., SAIs have regarding compliance audits.

• Give practical guidance on how compliance audit should be planned, executed and reported on.

• Develop INTOSAI guidelines for compliance audit.

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Chair

Norway Jens A. Gunvaldsen Director General Riksrevisjonen Postboks 8130 Dep. 0032 Oslo Tel: +47 22 24 10 10, 24 11 75 Fax: +47 22 24 10 01 riksrevisjonen@riksrevisjonen.no, jens.gunvaldsen@riksrevisjonen.no http://psc.rigsrevisionen.dk/ca

Members (12)

Brazil • Denmark • European Court of Auditors • India • Lithuania • Mexico • Namibia • Saudi Arabia • Slovakia • Sweden • Tunisia • Ukraine