The Performance Audit Subcommittee (PAS) is a subcommittee of INTOSAI’s Professional Standards Committee (PSC). PAS has the mandate to
- Develop and maintain standards and guidance for performance auditing in accordance with the strategic development plan for the INTOSAI Framework of Professional Pronouncements (SDP)1.
- Actively promote INTOSAI standards and guidance for performance auditing as set out in INTOSAI’s Framework of Professional Pronouncements (IFPP).
- Identify needs among Supreme Audit Institutions (SAIs) for additional guidance and other material to support performance auditing.
- Share knowledge and experience of developments in public sector policy and financial management and assess the impact on performance auditing theory and practice.
- Share knowledge and experience of developments in performance auditing theory and practice.
PSC has identified key challenges that INTOSAI and particularly the IFPP will face in the coming years, namely
- Implementation of Standards
- Sustainability Reporting
- Artificial Intelligence
Considering these challenges, the 2026-2028 PAS workplan sets out the tasks PAS will endeavour to achieve within the timeframe set for each task. PAS will priorities critical tasks that relate to the development and maintenance of standards and guidance for performance auditing. You can the full operational work plan here.
PSC has produced a consolidated workplan for INTOSAI Goal 1 – the Professional Standards Committee for the period 2026-2028. This workplan covers the PSC Secretariat and the four subcommittees. By integrating the various workstreams, this plan seeks to improve coordination, avoid duplication, and promote synergy among the different standard-setting and support functions within the INTOSAI community and demonstrate how its resources and timetable support individual activities. You can read the PSC consolidated work plan here.