ACPAC 2009 The challenge of implementing International ...

ACPAC 2009 The challenge of implementing International ...

May 2010 Intosai PSC Steering Committee Update on project on Quality Control for SAIs ISSAI 40 1 Image here Greg Schollum Project Chair (SAI New Zealand) May 2010 May 2010 Intosai PSC Steering Committee Purpose of the project

Develop an overall code for quality control within SAIs (ISSAI 40). Part of level 2 of the ISSAI framework (Prerequisites for the functioning of SAIs). Aiming for endorsement at INCOSAI 2010. 2 May 2010 Intosai PSC Steering Committee Background Terms of reference for the project approved by the PSC Steering Committee (October 2008):

Dual approach endorsed; Support for guidance in ISSAI 40 to complement work of FAS, CAS, PAS. 3 May 2010 Intosai PSC Steering Committee Project team Greg Schollum SAI New Zealand (Project Chair) Andrew Baigent SAI United Kingdom (representing FAS) Therese Johnsen SAI Norway (representing PAS)

John Speed European Court of Auditors (representing FAS) A K Thakur/Pradeep Rao SAI India (representing CAS) Mary Riopelle SAI Canada Dr Josef Moser SAI Austrian Court of Audit Michael Nugent IAASB staff (Observer) 4 May 2010

Intosai PSC Steering Committee Progress to date PSC Steering Committee consideration (17-19 June 2009) Project team meeting (16-17 September 2009) Project team drafting via teleconference & email (September 2009 January 2010) Release of ED ISSAI 40 (3 February 2010)

Project team consideration of comments on ED via teleconference (30 April 2010) PSC Steering Committee consideration (6-7 May 2010) 5 May 2010 Intosai PSC Steering Committee Key messages from the last PSC Steering Committee (17-19 June 2009) ISSAI 40 should continue to be developed on the basis of the dual approach (using ISQC 1). ISSAI 40 should complement, not duplicate ISQC 1.

ISSAI 40 should be designed to help interpret what a system of quality control is within the public sector context. 6 May 2010 Intosai PSC Steering Committee 2 key audiences for ISSAI 40 Those SAIs who wish to use ISSAI 40 without reference to ISQC 1 and dont wish to assert compliance with ISQC 1. Those SAIs who wish to comply with ISQC 1 but need some guidance about how ISQC 1 should be applied in a public sector context.

7 May 2010 Intosai PSC Steering Committee Overview of comments received on ED ISSAI 40 25 comment letters received to date: some with no detailed comments; some with detailed comments. Overall flavour is supportive of the ED. One SAI suggests we need to redraft the document.

8 May 2010 Intosai PSC Steering Committee Where to from here? Project team to consider comments from PSC Steering Committee (May/June 2010). Project team to continue considering comments on the ED (May/June 2010). Project team to finalise ISSAI 40 for consideration by PSC Steering Committee (July 2010).

Project team to arrange translation of ISSAI 40 into 5 official languages (August September 2010). ISSAI 40 to be considered at INCOSAI (November 2010). 9 May 2010 Intosai PSC Steering Committee Questions / points of clarification 10

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