15th Compliance Audit Subcommittee meeting, Luxembourg

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The Compliance Audit Subcommittee develops and maintains public compliance auditing standards within the International Organization of Supreme Audit Institutions (INTOSAI). At this annual meeting held in Luxembourg, IDI emphasized the need for a long-term partnership with CAS in its ISSAI implementation initiative. The European Court of Auditors (ECA) hosted the 15th CAS meeting from 9-10 October 2018.

Day one of the meeting focused on the progress made in two CAS projects in providing Guidance on compliance audit, under the Strategic Development Plan (SDP) of INTOSAI Framework for Professional Pronouncement (IFPP). SAI Norway presented the first project update on the - Guidance on authorities to be considered while examining regularity and propriety aspects in the compliance audit. SAI Romania presented the update on the second project on - Using ISSAIs in accordance with the SAI’s mandate and carrying out combined audits.

The meeting suggested new SDPs for FIPP for the 2020-2025 period, which are: 1. Application of qualitative materiality, 2. Data analytics, 3. Revision of ISSAI 30 and 40, 4. Risk of fraud, 5. Consistency among the ISSAI 100, 200, 300 and 400. SAI Portugal informed about the developments concerning the Jurisdictional SAIs. IDI presentation covered the IDI’s global public goods on compliance audit, the initiative on the professional education for SAI auditors, and the current and prospective IDI-CAS cooperation and partnership in supporting the compliance audit ISSAI implementation.

The INTOSAI CAS is comprised of 20 members SAIs, with SAI India as the Chair.


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