As the INTOSAI standard setter for performance auditing, the PAS participates actively in the SDP for the IFPP 2020-2022 Component 1 review. Following an initial desk review conducted by the PSC, PAS provided extensive input to the process following a committee hearing in September 2020. You may read PAS´ consolidated feedback to the process in the following document:
The second phase of the Component 1 review was a series of online discussions to explore further specific issues that came up during the desk review. The last session, on 23 February 2021, focused on performance auditing and the following discussion questions:
- Do you find the current performance audit content of the IFPP clear, sufficient and useful? How would you like to see it develop in the future, such as topics that need covering or where further guidance would be useful?
- Do you find the 3Es too restrictive when scoping performance audits, or do they represent a sufficiently flexible guide for all performance audit work?
- Is evaluation fundamentally different from performance audit? Does performance audit have lessons to learn from evaluation?
Following a third phase, the Component 1 review is now complete. You can read the final report here.