Sub-Committee 3 is to promote best practices and quality assurance through voluntary peer reviews by:

• Assessing and documenting existing peer review arrangements in the INTOSAI community;
  
  
• Fostering an environment where such voluntary reviews are seen as beneficial to both the SAI undertaking the review and the SAI choosing to undergo it;
  
  
• Developing guidelines on and providing best practice examples of how to undertake voluntary peer reviews and establish global and regional mechanisms for initiating them;
  
  
• Disseminating the results of peer reviews as appropriate and as agreed by participating SAIs.