PSC – Steering Committee

In between the PSC meetings, the PSC Chair and the Steering Committee of the PSC will be responsible for initiating, planning and coordinating the PSC activities as well as the implementation of the standards and guidelines.

The Terms of Reference of Subcommittees are approved by the PSC Steering Committee.

In relation to these tasks, the PSC Steering Committee will receive short progress reports from the Subcommittees twice a year before each meeting, moreover draft documents made by the Subcommittees will be presented to the Steering Committee before distribution to the INTOSAI community.

Chair | Brasil

Ministro José Mucio Monteiro Filho
Presidente do Tribunal de Contas da União
Tribunal de Contas da União
Sector de Administração Federal Sul Quadra 4 - Lote 01
70042-900 Brasília DF

  +55 61 33167626
  +55 61 33167442 (Paula Hebling Dutra) (Jan Gregor, Alan Findlay)

PSC Vice-Chair – European Court of Auditors
CAS Chair – SAI India
FAAS Chair – SAI United Arab Emirates
ICS Chair – SAI Poland
PAS Chair – SAI Norway
CBC Chair – SAI South Africa
KSC Chair – SAI India
AFROSAI representative – SAI Cameroon
AFROSAI-E representative – SAI South Africa
AFROSAI-F representative – SAI Cameroon
ARABOSAI representative – SAI Bahrain
CAROSAI representative – SAI Cayman Islands
EUROSAI representative – SAI Sweden
OLACEFS representative – SAI Mexico
PASAI representative – SAI New Zealand
INTOSAI Chair – SAI Russian Federation
INTOSAI Secretary-General – SAI Austria
PFAC Chair – SAI Saudi Arabia
President of the INTOSAI Journal – SAI Unites States
IDI – INTOSAI Development Initiative
International Federation of Accountants (IFAC)
Institute of Internal Auditors (IIA)
World Bank


Goal 1 – Subcommittees

Financial Audit Subcommittee (FAS) was merged with the Accounting and Reporting Subcommittee (ARS) of INTOSAI in 2016 and is now the Financial Audit and Accounting Subcommittee (FAAS).

FAAS develops globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAAS annual meetings.

Chair | United Arab Emirates

Dr. Harib Saeed Al Amimi
President of the State Audit Institution
State Audit Institution
P.O. Box 3320
Abu Dhabi
United Arab Emirates

  +971 2 6359999

  +971 2 6359998

Germany • Austria • Cameroon • Canada • European Court of Auditors • France • India • Kuwait • Namibia • Norway • South Africa • Sweden • United Kingdom • United States of America

The mandate for the Subcommittee 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.

Chair | India

Rajiv Mehrishi
Comptroller and Auditor General of India
Office of the Comptroller and Auditor General
Deen Dayal Upadhyay Marg
New Delhi 110124

  +91 11 23235797

  +91 11 23236818

Azerbaijan • Brazil • China • European Court of Auditors • France • Georgia • Hungary • Lithuania • Mexico • Namibia • Norway • Portugal • Qatar • Romania • Russian Federation • Saudi Arabia • Slovakia • South Africa • Tunisia

The mandate for the Performance Audit Subcommittee (PAS) includes the following tasks:

  • Disseminate the INTOSAI Implementation Guidelines for Performance Auditing;
  • Develop standards and guidelines for performance auditing on the basis of the current INTOSAI Implementation Guidelines for Performance Auditing;
  • Monitor the development and reforms of the public sector and continuously assess the consequences for performance auditing;
  • Monitor the development of relevant theories, methods, evaluations, etc. at universities and research centres, and continuously assess the relevance for performance audit;
  • Identify needs among Supreme Audit Institutions (SAIs) for additional guidance.

Chair | Norway

Per-Kristian Foss
Auditor General
Pilestredet 42
0032 Oslo 1

  +47 22 241093
  +47 22 241104

  +47 22 241001

Australia • Austria • Azerbaijan • Brazil • Canada • Denmark • European Court of Auditors (ECA) • France • Georgia • Germany • Guyana • Hungary • India • Iran (Islamic Republic of) • Ireland • Kiribati • Netherlands • Peru • Qatar • Romania • Russian Federation • Saudi Arabia • South Africa • Sweden • Thailand • Tunisia • United Kingdom • United States of America
AFROSAI-E • Institute of Internal Auditors (IIA) • INTOSAI Development Initiative (IDI) • WGEPPP

The Sub-Committee on Internal Control Standards is to focus on the development and promotion of good practices in the field of internal control and to establish more focused managerial accountability in the Public Sector.

The work plan concerns the following activities:

  • Promoting recognised standards and guidelines on internal control for the Public Sector;
  • Developing examples of internal control measures;
  • Amplification of the concept of risk management in the Public Sector;
  • Developing the concept of reporting on internal control;
  • Developing and maintaining the Sub-Committee e-platform.

Chair | Poland

Marian Banaś
President of the Supreme Audit Office
Chairman of the Sub-Committee on Internal Control Standards
Najwyzsza Izba Kontroli
ul. Filtrowa 57
02-056 Warszawa

  +48 22 4445081

  +48 22 4445007

Austria • Bahamas • Bangladesh • Belgium • Bolivia • Chile • Cook Islands  • Cuba • Egypt • El Salvador • France • Georgia • Hungary • Jamaica • Libya • Netherlands • Oman • Romania • Russian Federation • South Africa • Spain • Tanzania (United Republic of) • Ukraine • United Arab Emirates • United States of America
Institute of Internal Auditors (The IIA) • International Federation of Accountants (IFAC)