The Brazilian Federal Court of Accounts (TCU) hosted, between September 9th and 10th, the 25th meeting of the steering committee of the Professional Standards Committee (PSC) of the International Organization of Supreme Audit Institutions (INTOSAI). The committee is responsible for developing, maintaining, and promoting the creation of standards and guidelines for auditing works by Supreme Audit Institutions (SAIs) in various thematic areas. After six years as president of the PSC (2016-2022), the TCU currently holds the position of vice-president, under the leadership of the European Court of Auditors. 

The meeting focused on two main topics: the group's Strategic Plan for 2023-2028 implementation, including a discussion on progress and challenges, and the strengthening of adherence to the Forum for INTOSAI Professional Pronouncements (FIPP). FIPP was established to ensure standardized approval processes for SAIs, with an overall responsibility for the content and quality of the entire set of professional standards defined by INTOSAI. 

The PSC's objective is to improve the quality and effectiveness of audits conducted by SAIs worldwide. Minister Bruno Dantas, president of TCU , highlighted the importance of the group's work on SAIs in his opening speech at the meeting, which brought together 42 auditors from 15 SAIs in a combination of online and in-person formats. "Our collective work is not limited to simply defining standards; it is an opportunity to have a tangible impact on public sector audit practices at a global level. Effective succession planning and a focus on knowledge are crucial elements that will help us achieve the organization's strategic objectives," he said during the opening. 

The standards produced by the PSC are an international reference for good practices in government auditing, contributing to the strengthening of accountability and transparency in public management. The representative of the European Court of Auditors, Helga Berger, emphasized the importance of looking to the future, setting goals, and guiding the SAIs of the steering committee to promote the agreed standards and guidelines. "External expectations regarding INTOSAI's role in assisting SAIs with their independence and governance challenges are growing. We must be able to reflect on the needs of these institutions, as well as to contribute with our products and work methods, in order to maximize the value and benefits of INTOSAI," she emphasized.

Alan Findlay, a senior administrator at the European Court of Auditors and member of the current PSC secretariat, highlighted the key points for discussion. Among them, the requirements for strategic planning and the entry of members into the FIPP. "Within the Forum, we must work to ensure that audit standards are of the highest quality. Our goal is to ensure stability but also offer new incentives, agreeing on the inclusion of new colleagues and reflecting on measures to improve their work methods, retain knowledge, and motivate them," Findlay emphasized to the participants. 

TCU Minister, Antonio Anastasia, participated in the closing and assessed the discussions developed over two days, highlighting the collaborative potential of the decisions for the broader objectives of the INTOSAI presidency, currently held by the TCU: "One of the main lessons learned from this meeting is the importance of collaboration and engagement. We have observed a strong willingness among SAIs to contribute to the success of our initiatives, and this collective effort is crucial to the success of the PSC Strategic Plan. I am very enthusiastic about the proactive measures we are taking to ensure that projects are well-funded, to promote a culture of knowledge sharing and capacity building throughout our community." 

The upcoming PSC meeting will be held online in early 2025, followed by an in-person gathering in Luxembourg in the second half of the year.