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Tribunal de Contas da União

After six years as chair of INTOSAI's Professional Standards Committee, the TCU bids farewell with a positive outcome

After six years leading the Professional Standards Committee (PSC) of the International Organization of Supreme Audit Institutions (INTOSAI), the Federal Court of Accounts (TCU) leaves a legacy of 15 new international auditing standards approved. Among them is one that establishes guidelines for auditor competencies and that will help professionalize the TCU staff. The result of a survey showing the need to digitize the INTOSAI Professional Pronouncements Framework (IFPP) is also worth mentioning.
Por Secom TCU

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This result was highlighted during the INTOSAI goal committees meeting held this Tuesday (November 8), at the XXIV International Congress of Supreme Audit Institutions (INCOSAI), in Rio de Janeiro. This was the first time that the committees participated together in this deliberation. In addition to the PSC, the chairs of the Capacity Building Committee (CBC) and the Knowledge Sharing Committee (KSC) were also present and introduced the results of the work done by the group in the last three years.

The TCU's vice-president, minister Vital do Rêgo, emphasized technology as the main tool for the organization's development. "Auditing is changing and we have to offer INTOSAI's products and services for the digital generation in a user-friendly way". He stressed that in the coming years the world will go through many changes and INTOSAI needs to keep up to date. He also made a plea: "The entire INTOSAI community needs to contribute to this task, and we ask you to support us: let's cooperate with the PSC to ensure that INTOSAI's standards framework remains state-of-the-art and a reference for relevant and robust public audit standards".

The standards developed and approved by INTOSAI have global importance and contribute to the quality of audits performed around the world, bringing better practices and results for society. The work done by the committee helps promote strong, independent, and multidisciplinary Supreme Audit Institutions (SAIs), thus encouraging good governance.

According to the TCU's Head of the International Relations Department, Paula Hebling Dutra, acting as chair of the committee has brought great learning for the court. "Our international cooperation is more professional and relevant, both for INTOSAI and for the TCU, thanks to this experience. We are better prepared to take on the new international challenge: being chair of INTOSAI for the 2023-2025 term" said Hebling Dutra, reinforcing the Court's mission ahead of INTOSAI. "By undertaking this task, we can contribute to the organization's global voice and bring more benefits to the TCU and Brazil." 

At the end of INCOSAI, Brazil will hand over the PSC chair to the European Court of Auditors (ECA), which will have Bulgarian-born Minister Iliana Ivanova as president. Brazil becomes vice-chair, continuing the work started in 2016 in Abu Dhabi, UAE. 

More about Brazil's leadership

During these six years, Brazil was responsible for creating the technical support function for the development of international public audit standards, composed of three auditors (two in Tanzania and one in Romania). A network of volunteer translators from various SAIs was also formed to help improve the technical language of the standards translations. Finally, a network of liaison officers was established, in which the TCU participates, serving as an information bridge between the standards coordination and the auditors who use these standards. 

Below is the list of the 15 new international standards approved in the last six years:

1. INTOSAI P10: Mexico Declaration on SAI Independence (revision);
2. INTOSAI P50: Principles of jurisdictional activities of SAIs;
3. ISSAI 150: Auditor Competence;
4. ISSAI 200: Financial Audit Principles;
5. ISSAI 2000: Application of the financial auditing standards;
6. GUID 1950: Guidance on the development of competency frameworks for auditors;
7. GUID 1951: Guidance on the development of pathways for professional development of auditors;
8. GUID 2900: Guidance to the Financial Auditing Standards;
9. GUID 4900: Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit;
10. GUID 5100: Guidance on Audit of Information Systems;
11. GUID 5250: Guidance on the Audit of Public Debt;
12. GUID 5290: Guidance on Audit of the Development and Use of Key National Indicators;
13. GUID 5320: Guidance on Performance Audit of Privatisation;
14. GUID 5330: Guidance on Audit Disaster Management;
15. GUID 5280: Guidance for Audits of Public Procurement.


About the PSC 

Part of INTOSAI's mission is to provide high quality auditing standards for the public sector. The PSC is the committee, within the international body, responsible for promoting, maintaining, and developing INTOSAI's Professional Pronouncements framework, the former framework for the ISSAI (International Standards of Supreme Audit Institutions). 

The Court assumed as the PSC chair during minister Aroldo Cedraz’s mandate in 2016.  The Department of International Relations (Serint) is, in the current structure of the TCU, the unit responsible for helping to conduct and execute the actions regarding the PSC and that are under the Court’s responsibility. In the committee, it is up to the TCU to conduct the process of drafting the international standards.

Once approved, the TCU must publicize the standards. To do so, it manages the channel, where all the standards (principles, standards themselves, and guidance) are concentrated. The Court is responsible for translating the approved standards into other languages, as well as for diagramming them and including them on the website.

About the CBC

The main objective of the Capacity Building Committee (CBC) is to develop the professional capabilities and competencies of the Supreme Audit Institutions through training, technical assistance, and other development activities. Its current chair is SAI South Africa.

The CBC has brought a proposal on sustainability to the XXIV INCOSAI. Sustainable development is the one that meets the needs of the present without compromising the ability of future generations to meet their own needs. 

About the KSC

The Knowledge Sharing Committee (KSC) is an open membership that constitutes diverse working groups on different themes. The main tasks are to encourage cooperation, collaboration, and continuous improvement of SAIs through knowledge sharing, such as providing references, carrying out best practice studies, and conducting research on issues of mutual interest and concern. Its current chair is SAI India. 

To learn more about TCU's chairmanship of the Professional Standards Committee click here.




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