The Performance Audit Subcommittee (PAS) was founded by the International Organisation of Supreme Audit Institution´s (INTOSAI) Professional Standards Committee (PSC) in September 2005, and the establishment of the Subcommittee was approved by the INTOSAI Governing Board at their 54th meeting, 10-11 November 2005. As stated in the subcommittee’s updated terms of reference approved by the PSC in 2023, the mandate of the subcommittee is:

  • Develop and maintain standards and guidance for performance auditing in accordance with the strategic development plan for the INTOSAI Framework of Professional Pronouncements (SDP).
  • 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.

The PAS has 32 members (August 2023): Ireland (Chair); Australia; Austria; Azerbaijan; Brazil; Canada; Denmark; European Court of Auditors (ECA); France; Georgia; Germany; Ghana; Guyana; Hungary; India; Iran; Kiribati; Netherlands; Norway; Peru; Qatar; Romania; Russian Federation; Saudi Arabia; South Africa; Sweden; Tanzania; Thailand; Tunisia; Uganda, United Kingdom; United States of America.

Observers are: the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E); the Institute of Internal Auditors (IIA); the INTOSAI Development Initiative (IDI); SAI Latvia and the Working Group on Evaluation of Public Policies and Programs (WGEPPP).

The PAS holds annual meetings, in different member countries each year. The 14th annual meeting was held in Dublin on 28-29 March 2023. It was hosted by SAI Ireland. The 15th annual PAS meeting is scheduled to take place on 5-6 March 2024 in Tbilisi. It will be hosted by the State Audit Office of Georgia.

PAS Work Plan

You can find information about the subcommittees work plan here.