Introduction
The INTOSAI Governing Board has mandated the chairs of the Capacity Building Committee (CBC), the Knowledge-Sharing Committee (KSC) and the Professional Standards Committee (PSC) to establish a common forum of technical experts to address standard-setting sissues relating to the full Framework of INTOSAI’s Professional Standards (the ISSAI Framework).
The current framework includes the four levels of ISSAIs and the INTOSAI GOVs. It is envisaged to expand on capacity-developing guidance to include education and training standards, competency frameworks and facilitation of certification processes.
The creation of the common forum is intended to ensure a single entry into the ISSAI Framwork and a more uniform approval process for the ISSAIs and any other pronouncements included in the ISSAI Framework. The common forum will therefore have general responsibilities for the content and quality of the full set of professional standards defined by INTOSAI. It is the intention that the common forum should strengthen INTOSAI as an international standard setter and drive the continued development of appropriate standards for public-sector auditing. Members of the common forum will be expected to engage actively in the standards-developing process and define the appropriate level of requirements for public-sector auditing. The common forum will draw on project groups and the subcommittees of the PSC,CBC and KSC to draft proposals for the individual ISSAIs and other standards documents.
THE TRANSITION PERIOD UNTIL INCOSAI 2016
The Governing Board’s decision at its 66 meeting in November 2014 provides that the common forum of technical experts is to be assembled during 2015 in the initial phase, the common forum will work on behalf of the PSC,CBC and KSC on matters that fall within the committees’ remits. The Governing Board will in 2015 and 2016 consider a proposal to a revised Due Process for INTOSAI Professional Standards and at the same time decide whether the common forum should become a permanent body with formal responsibilities in the standard-setting process.