The Performance Audit Subcommittee┬┤s overall strategies are reported in the triennial PAS Work Plan, which corresponds with the INCOSAI cycles and is adopted at the first PAS meeting after an INCOSAI. PAS priorities must be consistent with the committee┬┤s mandate and strategies, while taking into account available resources.

The work plan adoption process requires a written consultation in PAS, and any feedback and suggestions from members and observers should be considered before presenting a final draft for approval. Following approval in PAS, either in an annual meeting or by written procedure, the work plan should be considered for adoption at the subsequent INTOSAI Governing Board meeting.

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