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Carlos Alberto Sampaio de Freitas
Maria Lúcia Oliveira F. de Lima
Federal Court of Accounts - Brazil

According to ISSAI 3000, Performance Auditing (PA) is “an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements”. 
Therefore, when a SAI conducts a performance audit, the main objective is to verify whether the public money has been spending in an economic, efficient and effective way. If not, the audit team verifies what could be done to improve the delivery of public services to the citizen.

Read more: Myths of Performance Auditing

Ms. Ines Metsalu
Financial Audit Expert, SAI Estonia

As a member of the FAS can you tell us how FAS is involved with the ISSAI implementation activities?

The work of the Subcommittee for 2011-2013 is described in the Work Plan and includes maintaining and continuing to develop the ISSAIs on Financial Audit; creating awareness for the standards and guidelines; contributing with expert knowledge on the guidelines, and contributing to the consistency in the ISSAI framework. The subcommittee will also continue to explore the advantages and possibilities of including other standards issued by the IAASB as part of the INTOSAI Financial Audit Guidelines.

Read more: Views of Financial Audit Expert from SAI Estonia

AFROSAI-E is the English-speaking subgroup of AFROSAI and part of the INTOSAI Community. It is composed of 24 members which include 2 Portuguese speaking countries. The vision  is “AFROSAI-E is committed to ensuring that the highest degree of accountability, transparency and honesty is attained in government operations in sub-Saharan English-speaking Africa and that public resources in the region are properly used and managed”.  The mission is “AFROSAI-E will co-operate with its member SAIs and help them through institutional strengthening initiatives to reach the level of audit performance necessary to fulfill their mandates”.

Read more: Supporting ISSAI Implementation – AFROSAI-E Perspective

Mr. Dagomar Henriques Lima
Performance Audit Expert, SAI Brazil

As a member of the PAS can you tell us how PAS is involved with the ISSAI implementation activities?

PAS is involved in ISSAI implementation as one of the partner of 3i Programme. The Subcommittee agreed the programme design and pointed me as expert to participate in the iCAT and e-learning development. PAS does not have specific activities in this regard. However, the Subcommittee developed good practice documents to help SAIs implement the ISSAIs.

Read more: Performance Audit Expert speaks about 3i programme

Mona Paulsrud, CAS-secretariat, Norway

Origins of Compliance Audit within INTOSAI

Most SAIs will recognize that in their audit of public sector budget execution and income there are premises and decisions of their legislatures attached as requirements of the cash flow. As the international standards of SAIs gradually developed, INTOSAI recognized that the requirements set on the cash flow of public funds representing a trust, play a crucial and independent role in governmental auditing. Hence, Compliance Audit was recognized as the third type of public sector auditing by the establishment of the Compliance Audit Subcommittee in 2004 and the endorsement of the ISSAI 4000 series on Compliance Audit by INCOSAI in 2010.

Read more: Compliance Audit - its origins, forms and development into an ISSAI format

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