The International Organisation of Supreme Audit Institutions (INTOSAI) is an autonomous, independent and non-political organisation established as a permanent institution. It operates as an umbrella organisation for the external government audit community, and is a non-governmental organisation with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. Its purpose is to provide support to Supreme Audit Institutions (SAIs); foster the exchange of ideas, knowledge and experiences; be a global public voice of SAIs in the international community; set standards for public sector auditing, promote good national governance, and support SAI capacity development. INTOSAI´s General Secretariat is situated in Vienna, Austria.
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The Professional Standards Committee (PSC) leads the efforts within INTOSAI to provide to the Supreme Audit Institutions (SAIs) relevant, professional and clear standards and guidance that add credibility to the work of the individual auditor and the resulting audit reports. As one of four INTOSAI goal chairs, the PSC guards the standard-setting efforts in our SAI community. The other goal chairs are the Capacity Building Committee (CBC), the Knowledge Sharing Committee (KSC) and the Policy, Finance and Administration Committee (PFAC).
The PSC´s mandate is to promote strong, independent and multidisciplinary SAIs and good governance by advocating for, providing, and maintaining International Standards of Supreme Audit Institutions (ISSAI), and by contributing to the development and adoption of appropriate and effective professional standards.
The Performance Audit Subcommittee (PAS) is one of four subcommittees under the Professional Standards Committee (PSC), and is the expert community on performance audit methodology. PAS works closely with the other subcommittees under the PSC: the Financial Audit and Accounting Subcommittee (FAAS), the Compliance Audit Subcommittee (CAS) and the Internal Control Standards Subcommittee (ICS). We are committed to close collaboration with the INTOSAI goal chairs as well as the Forum for INTOSAI Professional Pronouncements (FIPP). Our common goal is to develop and promote professional standards and methodology for public sector auditing worldwide.