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.
PAS Work Plan
You can find information about the subcommittees work plan here.