The host of the meeting was the Supreme Audit Office of Poland, which has been chairing the Subcommittee since the latest INCOSAI in November 2010, following the chairmanships of Belgium, Hungary and the United States.
The meeting was attended by representatives from the SAIs of fourteen countries: Austria, Belgium, Bangladesh, Brazil, Chile, France, Georgia, Hungary, Lithuania, the Netherlands, Oman, Romania, Russia, and South Africa, as well as representatives of two organisations that have been cooperating with the Subcommittee: the Institute of Internal Auditors (The IIA) and the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
The Subcommittee was established in 1983. Its main task is to promote guidelines on good governance, referred to as INTOSAI GOVs, among public sector managers. It gathers 27 members from all parts of the world. For the years 2010-2013, the Subcommittee has five tasks to implement: (1) to work out examples of internal control measures for all internal control objectives and all control components; (2) to actively promote the INTOSAI GOVs; (3) to work on the integration of the internal control concept and risk management; (4) to elaborate a paper concerning reporting on internal control; and (5) to develop the e-platform as a tool for supporting Subcommittee’s work and a source of information on internal control. At the meeting, the coordinators of individual tasks presented the progress of their implementation.
In order to accomplish tasks 3 and 4, the Subcommittee has been developing two surveys: on risk management and on reporting on internal control in the public sector, whose drafts were discussed at the meeting. Their final versions will be distributed among INTOSAI members later this year. On the basis of the results of these surveys, reports will be elaborated by May 2013, which will later be used to update the existing guidelines in the areas.
Additionally, on the first day of the meeting, the representatives of the SAIs of Austria and Poland presented their good practices in internal control, while the participants from the SAIs of Bangladesh, Chile, France and the Russian Federation shared their national experience in implementing internal control in the public sector. Another part of the meeting was dedicated to risk management, during which the representatives of The IIA, Belgium and Romania presented their views. On the second day of the meeting, a representative of COSO discussed the latest changes proposed to the Internal Control - Integrated Framework, and the participants from the SAIs of Lithuania and South Africa referred their experience in internal control reporting.
