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PrintCompliance Audit Subcommittee
Compliance Audit Sub-Committee, which represents a subcommittee under the INTOSAI Professional Standards Committee (PSC), was established at the Auditing Standards Committee (ASC) meeting in Budapest 10 October 2004 with the overall objective to develop INTOSAI guidelines for compliance audit.
The mandate for the Sub-Committee 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.
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