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Professional Standards

Strategic Goal 2: Professional Standards

In order to perform their duties competently and professionally, Supreme Audit Institutions need an up-to-date framework of professional international standards. The International Organisation of Supreme Audit Institutions (INTOSAI) has developed a set of such standards: the International Standards of Supreme Audit Institutions (ISSAIs).

EUROSAI will promote and facilitate their implementation by its members tailored to their respective tasks and needs in the framework of Strategic Goal 2 “Professional Standards” of its Strategic Plan for 2011-2017.

A Goal Team has been set up to achieve this goal.

Key information about Goal Team 2 “Professional Standards”

Composition

Chair: SAI of Germany

Members (open and voluntary membership):SAIs of Austria, Belgium, Georgia, Hungary, former Yugoslavian Republic of Macedonia, Latvia, Lithuania, Portugal, Romania, Russian Federation, Slovakia, Turkey and Ukraine

Invited Experts: SAIs of Azerbaijan, Cyprus, Denmark, Estonia and the Netherlands

Terms of Reference

Terms of Reference
Operational Plan

Operational Plan

Annual Reports

Annual Report Goal Team 2, period 2011-2012

Annual Report Goal Team 2, period 2012-2013

Report to IX EUROSAI Congress, period 2011-2014

Annual Report Goal Team 2, period 2014-2015

Annual Report Goal Team 2, period 2015-2016

Summaries of Agreements

Minutes 1st Plenary Meeting of Goal Team 2

Minutes 2nd Plenary Meeting of Goal Team 2

Minutes 3rd Plenary Meeting of Goal Team 2

Minutes 4th Plenary Meeting of Goal Team 2

Minutes 5th Plenary Meeting of Goal Team 2

Minutes 6th Plenary Meeting of Goal Team 2

Key activities

Goal Team 2 is guided by three key implementation strategies.

To raise awareness of the ISSAI and INTOSAI GOV, Goal Team 2 promotes the translation of the standards into Russian (the only EUROSAI working language in which they are not yet available) and provides them on this website. Goal Team 2 also publishes articles in the EUROSAI magazine  and provides professional material on this website.

To support EUROSAI members in implementing the ISSAI and INTOSAI GOV, Goal Team 2 has identified the needs of EUROSAI members in implementing these standards. Based on the needs stated Goal Team 2 will organise seminars and workshops to provide advice, share experiences and identify good practices.

To contribute to the further development of the ISSAI and INTOSAI GOV, Goal Team 2 cooperates closely with the INTOSAI PSC and with professional organisations such as the European Confederation of Institutes of Internal Auditors

Materials and documents

Guidelines

INTOSAI CBC: “Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations”

INTOSAI PSC – Performance Audit Subcommittee: Good Practice Guidance

Papers and Presentations

5th ASOSAI Symposium on “Assimilating the International Standards of Supreme Audit Institutions (ISSAIs)”(Jaipur, India, 2 March 2012)

Glossaries

ISSAI Glossary on the Audit of Financial Statements

Performance auditing literature

INTOSAI PSC – Performance Audit Subcommittee: Technical Documents

Literature on Performance Auditing and SAIs

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