INTOSAI Goal Committees

The INTOSAI Strategic Plan as approved by INCOSAI XVIII includes the creation of a Professional Standards Committee (PSC). The purpose of the PSC is to promote strong, independent and multidisciplinary SAIs by encouraging SAIs to lead by example and contributing to the development and adoption of appropriate and effective professional standards.

At present time the PSC consists of the Steering Committee and Subcommittees.

The Subcommittees work independently over an extended period of time, in accordance with the approved work plan.

The PSC is based on an open and voluntary membership that constitutes a pool of resources to carry out existing and future tasks.

  PSC — Website

According to the Strategic Plan of INTOSAI, Goal 2, the main task of the Capacity Building Committee (CBC) is to develop the capabilities and professional capacities of SAIs through training, technical assistance and other development activities.

At present the CBC consists of the Steering Committee, its Subcommittees and Work Streams, its Task Force and the Regional Forum for Capacity Development.

The CBC Working Bodies are to carry out and implement the CBC work plan.

The CBC is based on open and voluntary membership and constitutes a pool of resources to carry out the different tasks undertaken by the Subcommittees, Work Streams, the Task Force and the Regional Forum for Capacity Development.

  CBC — Website

The Committee on Knowledge Sharing and Knowledge Services is the KSC's superior body. It is based on an open membership that constitutes a pool of resources to carry out existing and future tasks undertaken by its Working Groups. The Committee meets every three years in the framework of INCOSAI.

The KSC consists of the Steering Committee and its Working Groups.

  KSC — Website

The Policy, Finance and Administration Committee (PFAC) advises the INTOSAI Governing Board.

Tasks and responsibilities:

• Cooperate with the General Secretariat in financial planning;
• Supervise and control the execution of the budget;
• Recommend to the Governing Board, for adoption, the dues for Associate Members;
• Recommend to the Governing Board, for adoption, the dues for Affiliate Members;
• Recommend to the Governing Board, for adoption, adjustments of dues of Full Members;
• Report to the Governing Board and to the Congress, if so requested.

The PFAC is chaired by the Second Vice-Chair of the Governing Board, and includes the following members: the Chair and the First Vice-Chair of the Governing Board, the Chairs of Goals 1, 2 and 3, the Secretary General, the immediate past Chair of the Governing Board, the Chair of IDI and the head of the SAI responsible for the International Journal of Government Auditing.

  PFAC — Website

  IDSC — INTOSAI-Donor Steering Committee

  TFIC — Task Force INTOSAI Communication

The 68th meeting of INTOSAI's Governing Board, held in Abu Dhabi, in December 2016, decided to establish the forum as an INTOSAI permanent body, called the Forum for INTOSAI Professional Pronouncements (FIPP).

  https://www.intosaifipp.org/

The initial task of FIPP is to consider and propose how to develop the ISSAI framework further by

• providing clearer distinction between auditing standards, other standards (requirements), guidelines, best practice documents, etc. covering both auditing, ethics, independence and capacity development, and
• providing clearer directions on the format and quality requirements for each of these different categories of documents as established by the common forum.

The Governing Board and Congress approved the proposal for a revision of the ISSAI Framework.

The composition of the forum intends to mirror, as much as possible, the membership of INTOSAI in respect to regional representation, SAI models, audit types and audit/capacity developing expertise.
 

_@11/2023