The PAS Work Plan 2020-2022 was due for approval at the 13th annual meeting in Georgia 31 March and 1 April 2020. This meeting was unfortunately cancelled due to the escalation of the corona virus outbreak. Because the situation is still unpredictable (February 2021), it has not been possible to make plans for a 2021 meeting. The 2020-2022 PAS Work Plan should therefore be approved by written procedure as soon as possible, following a PAS hearing.

Ongoing projects that will be included in the work plan are listed below, meaning that the work plan will include, as a minimum, activities related to these projects:

Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2017-2019:

Ongoing projects originally placed in the SDP for the IFPP 2017-2019 are automatically carried over to the PAS Work Plan for 2020-2022. For more information about specific projects and PAS involvement, please contact PAS Secretariat.

Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2020-2022 (link)

The Performance Audit Subcommittee participates actively in the SDP for the IFPP 2020-2022 Component 1 review. Following an initial desk review conducted by PSC, PAS provided extensive input to the process following a committee hearing in September 2020. Read PASĀ“ consolidated feedback to the process in the document below:

The second phase of the Component 1 review is a series of online discussions to further explore specific issues that came up during the first phase. 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?

Scheduled maintenance of ISSAI 3000 and GUIDs 3910 and 3920:

In the 2019 PAS meeting in South Africa, the Subcommittee affirmed its commitment to the maintenance of ISSAI 3000 (Performance Audit Standard), GUIDs 3910 (Central Concepts for Performance Audit) and 3920 (The Performance Audit Process) as scheduled at the time of endorsement, thus committing to start the revision process during the current work plan term (2020-2022). Due to the significant consequences caused by the COVID-19 pandemic, it is still uncertain when the maintenance process will start, and how the work should be organised in practical terms.

IDI Performance Audit ISSAI Implementation Handbook

The finalisation of the IDI PA ISSAI Implementation Handbook is scheduled for the first half of 2021. If you have any questions about PASĀ“involvement in the handbook revision process, you may contact PAS Secretariat.

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