In between the PSC meetings, the PSC Chair and the Steering Committee of the PSC will be responsible for initiating, planning and coordinating the PSC activities as well as the implementation of the standards and guidelines.

The Terms of Reference of Subcommittees are approved by the PSC Steering Committee.

In relation to these tasks, the PSC Steering Committee will receive short progress reports from the Subcommittees twice a year before each meeting, moreover draft documents made by the Subcommittees will be presented to the Steering Committee before distribution to the INTOSAI community.

  www.psc-intosai.org

Financial Audit Subcommittee (FAS) was merged with the Accounting and Reporting Subcommittee (ARS) of INTOSAI in 2016 and is now the Financial Audit and Accounting Subcommittee (FAAS).

FAAS develops globally accepted auditing guidelines for the public sector. This is done by leveraging the expertise and resources of the International Auditing and Assurance Standards Board (IAASB), an internationally respected assurance standards setting organization. The IAASB is a partner in the standards setting work and also attends FAAS annual meetings.

 www.psc-intosai.org/subcommittees

The mandate for the Subcommittee on Compliance Audit includes the following tasks:

• Elaborate on and clarify the term "compliance audit".
• Provide an overview of the different mandates, etc., SAIs have regarding compliance audits.
• Give practical guidance on how compliance audit should be planned, executed and reported on.
• Develop INTOSAI guidelines for compliance audit.  

 www.psc-intosai.org/subcommittees

The mandate for the Performance Audit Subcommittee (PAS) includes the following tasks:

• Disseminate the INTOSAI Implementation Guidelines for Performance Auditing;
• Develop standards and guidelines for performance auditing on the basis of the current INTOSAI Implementation Guidelines for Performance Auditing;
• Monitor the development and reforms of the public sector and continuously assess the consequences for performance auditing;
• Monitor the development of relevant theories, methods, evaluations, etc. at universities and research centres, and continuously assess the relevance for performance audit;
• Identify needs among Supreme Audit Institutions (SAIs) for additional guidance.

  https://www.intosaipas.org

  www.psc-intosai.org/subcommittees

The Sub-Committee on Internal Control Standards is to focus on the development and promotion of good practices in the field of internal control and to establish more focused managerial accountability in the Public Sector.

The work plan concerns the following activities:

• Promoting recognised standards and guidelines on internal control for the Public Sector;
• Developing examples of internal control measures;
• Amplification of the concept of risk management in the Public Sector;
• Developing the concept of reporting on internal control;
• Developing and maintaining the Sub-Committee e-platform.

  www.psc-intosai.org/subcommittees