Update on Subcommittee on Peer Review activities – January 2015

Update on Subcommittee on Peer Review activities – January 2015

Quality and excellence are rarely achieved spontaneously; they need to be managed into the organisation and should be based on continuous improvement. It is vital that a SAI operates at high, even excellent quality. The SAIs ´reputation is based on the quality of their output. SAIs can only achieve respect and authority if they can demonstrate they are managed to high standards. The CBC and its Subcommittees activities help to achieve excellence. The INTOSAI community should use peer review, among other tools, for the sake of its balanced and continuous development.

The CBC Subcommittee for Peer Review continues to map, assess and promote the best practices and quality assurance through voluntary peer reviews also according to the Joint Work Plan arising from the Annual CBC Meeting held in Lima, Peru, 9-11 September 2014. In the document, Goal 6 is set astoSupport verification of capacity development efforts (peer and/or self-assessments using ISSAI 5600 etc.). TheIniciative 6.2details it as toContinue to assess and document existing peer review arrangements in the INTOSAI community and disseminate the results of peer reviews.

The SAI of Slovakia conducts yearly e-mail surveyon peer reviewswithin INTOSAI community. In the year 2014, the survey questionnaires were sent to and received by 170 INTOSAI members. This year, in the second half of January 2015, the questionnaire was sent and received via e-mail by all INTOSAI members listed at the INTOSAI membership list on its website (eg. 193 SAIs excluding SAI of Slovakia) less 10 SAIs that couldn´t be delivered the mail for various reasons. Also the INTOSAI General Secretariat, Regional Working Group secretariats and supranational organisations IDI and OECD (as INTOSAI partners), were among mail recipients.

The mail to the INTOSAI members contained a letter by the SAI of Slovakia President Ján Jasovský addressed to all SAIs heads, where he underlined the importance of the peer reviews; he highlighted one item in the questionnaire enquiring about possibility if the recipient SAI would be interested to be put into the list of potential reviewing SAI. The ultimate aim of this is to create a pool of potential peer reviewers that could be easily contacted by the SAI that wishes to undertake peer review. Such "matchmaking" could facilitate especially the peer review preparation stages but could also serve in wider context.

In order to lead by example, SAI of Slovakia President in his letter also offered its capacity to become the reviewing SAI to the interested SAI. The details of any peer review engagement, of course, would be précised after initial contacts and exchanged basic information at the later stage by all involved. The SAI of Slovakia also embarked on the SAI of Latvia peer review as the lead along the SAI of USA, Netherlands, Poland, Denmark and European Court of Audit. This peer review is to be finished by July 2015.

Peer reviews provide benefits to all participants; help to hold a mirror to the SAI audit processes and overall activities. Peer review brings changes, but as M. Ghandí said:" Be the change you want to see in the world". The results of the peer review survey are to be presented to INTOSAI community on CBC website in May 2015.

Tasks/responsibilities of CBC Subcommittee on Peer Review Chair


  • Prepare subcommittee meetings: draft the agenda and circulate it among subcommittee members, send out the invitation, invite guests/experts if the case may be, ensure the distribution of meeting documents to the subcommittee members.
  • Chair subcommittee meetings.
  • Ensure follow-up of meetings: draft the minutes and circulate them among subcommittee members, ensure the implementation of the decisions made.

Representation of the Subcommittee:

  • From time to time, there are requests of other SAIs with regard to peer review issues. If the request concerns a bigger issue, inform the subcommittee members on it (like the presentation on peer review at the EUROSAI-ARABOSAI-Conference in March 2011).
  • Act as liaison with the CBC Chair and Steering Committee, the INTOSAI Governing Board and the Congress: present reports, proposals and documents of the subcommittee to these INTOSAI bodies, and, on the other hand, inform the subcommittee members on decisions relevant for the subcommittee, taken by these bodies.

Implementation of tasks/decisions:

  • Initiate actions within the subcommittee mandate.
  • Ensure and monitor the implementation of the Action Plan which includeed the following main tasks:
  1. Further develop and update the peer review documentation: esp. carry out the annual e-mail survey, assess the results.
  2. Further promote and disseminate peer review records:
    -   if required, presentations at seminars/conferences;
    - ensure that the subcommittee’s section on the CBC website is updated;
    - ensure that formal documents are available in the five INTOSAI languages;     
  3. Revision of Peer Review Guide and Checklist as needed and according to the feedback received (within the task group)

Reporting responsibilities:

  • Report at the meeting of the CBC Steering Committee (annually) – written report meeting.
  • Report at the meeting of the INTOSAI Governing Board (annually) – written report meeting; the Subcommittee chair is – ex officio – observer in the INTOSAI Governing Board.
  • Every three years: report at the CBC meeting (which usually takes place at the margins of the INCOSAI) and at the INCOSAI.

Global Peer Review Products

SAIs Heads Statements on Peer Review (.PDF / 228kB)

Flyer 2016 ISSAI 5600 Revised (.PDF / 624kB)
Flyer 2015 ISSAI 5600 Revised (.PDF / 506kB)
Flyer 2016 Survey (.PDF / 699kB)
Flyer 2014 Global Survey (.PDF / 509kB)
Flyer 2015 Global Survey (.PDF / 786kB)
lyer 2017 Global Survey (.PDF / 1,4MB)
Flyer 2019 Global Survey (.PDF / 1,4MB)

IJGA about PR and SAO SR

About International Journal of Government Auditing

The International Journal of Government Auditing (IJGA) is published quarterly (January, April, July, October) in Arabic, English, French, German, and Spanish. As the official publication of the International Organization of Supreme Audit Institutions (INTOSAI), the IJGA supports cooperation, collaboration, and continuous improvement among supreme audit institutions (SAI) and the broader accountability community.

The IJGA has been available online since 1999. In 2007, the IJGA site was redesigned and expanded to take full advantage of current technology and to offer additional material not available in the print version.

SAO SR nominated for Elmer B. Staats International Journal Award 2016

The Elmer B. Staats International Journal Award is presented by the International Journal of Government Auditing (the Journal), the official communication tool of the International Organization of Supreme Audit Institutions (INTOSAI), at each International Congress of Supreme Audit Organizations (INCOSAI). The purpose of the Staats Award is to encourage excellence in the writing of articles for the Journal. The award also commemorates the important contribution made to the Journal by Dr. Elmer B. Staats, the 5th Comptroller General of the United States and a founding editor of the Journal.

SAO SR was nominated at the XXII INCOSAI 2016 in Abu Dhabi. The Elmer B. Staats Award selection process began in February of 2016, compiling the 32 articles submitted from the January 2013 to the Autumn 2015 of the Journal, which included submissions by representatives from the European Court of Auditors, the Pacific Association of Supreme Audit Institutions, and the following SAIs:

Brazil Ireland Romania
Canada Japan Russia
Denmark Korea Slovakia
Finland Malta Slovenia
France Nepal South Africa
Germany Netherlands United Kingdom
Greece Pakistan USA
Hungary Qatar  


In accordance with the Terms of Reference for the Elmer B. Staats Award, those eligible to vote for the recipient of the Elmer B. Staats Award include members of the INTOSAI Journal Board of Editors, which include the SAIs of Austria, Canada, Tunisia, United States of America, and Venezuela, and the INTOSAI Journal Associate Editors, namely the General Secretariats of AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, and PASAI.

Judges assessed article submissions based on a set of five criteria:

  1. contribution to knowledge and originality;
  2. subject matter, scope, relevance, and utility to the work of audit offices and member nations of INTOSAI;
  3. literary merit, including use of language and expression;
  4. evidence of research; and
  5. imaginative treatment, flexibility, explanatory and illustrative ability.

The results of the final assessment, according to the five stated criteria, were then tabulated by the Journal’s editor.

The winner for Elmer B. Staats Award 2016 was declared the SAI of Nepal.

For more on International Journal of Government Auditing visit: www.intosaijournal.org

2011 IJGA October 2011 p 10 (.PDF/ 3MB)
2013 IJGA April 2013 p 31 (.PDF/ 2,3MB)
2013 IJGA October 2013 p 28 (.PDF/ 2,6MB)
2014 IJGA January 2014 p 47 (.PDF/ 5,5MB)
2014 IJGA July 2014 p 30 (.PDF/ 2,7MB)
2014 JIGA October 2014 p 20 (.PDF/ 2,4MB)
2015 IJGA April 2015 p 31 (.PDF/ 6MB)
2015 IJGA Autumn 2015 p 24 (.PDF/ 3,3MB)
2015 IJGA Summer 2015 p 16 and 30 - 31 (.PDF/  6,3MB)
2016 IJGA Autumn 2016 p. 44 (.PDF / 4MB)
2017 IJGA Summer 2017 (.PDF/ 10,1MB)
2017 IJGA Autumn 2017 (.PDF/ 12,7MB)
2018 IJGA Spring 2018 (.PDF/  4,9MB)
2018 IJGA Summer 2018 (.PDF / 12,6MB)
019 IJGA Summer Editorial (.PDF / 679kB)
2019 IJGA Summer - Peer review article (.PDF /4,6MB)
2020 IJGA Spring (.PDF / 5,2MB)
2020 IJGA Autumn (.PDF / 115kB)


Seminar “Getting Ready for Peer Review”, November 2021


Peer review Conference 2018


The INTOSAI´s Capacity Building Committee and its Sub-Committees deliberations

The INTOSAI´s  Capacity Building Committee (CBC) and its Sub-Committees including the Sub-Committee to Promote Best Practices and Quality Assurance through Voluntary Peer Reviews chaired by the Supreme Audit Office of the Slovak Republic (SAO SR) met at its yearly meeting in Lima, Peru. Igor Šulaj, the SAO SR Vice-President with Slovak delegation attended the meeting. 

The meeting, chaired by the SAI of the South Africa (Chair since 2013), and its arrangements allowed all Committee members not only their participation at the Committee plenary sessions but also at the Committee organs (Steering Committee and its two Sub-Committees) – that was a novelty and contribution of the new Committee Chair. Such approach allowed all members to play active role in the CBC work.    

The meeting subject matter were the deliberations of The Sub-Committee to Promote Best Practices and Quality Assurance through Voluntary Peer Reviews and The Sub-Committee to Develop Advisory and Consultant services, the work team concerned by the auditors certification and CBC Steering Committee.   

The plenary deliberations had the following topics:

  • the impact of the coordinated audits, peer review and SAI PMF (Performance Measurement Framework) onto the capacity building;
  • strengthening the SAI capacities – building and strengthening strategic partnerships;
  • capacity building to fulfil the expectations arising from the Post 2015 UN Development Agenda;
  • intra-regional cooperation possibilities.     

The programme was accompanied by the presentations of the regional working groups from EUROSAI, AFROSAI, OLACEFS, ASOSAI, ASEANSAI, ARABOSAI and PASAI; they informed on their regional SAIs work and the needs for effective discharge of their competencies.  

The meeting goal also was to present and discuss the CBC further work concept and strategic development leading up to the next INTOSAI Congress in 2016. At the end of the meeting, the proposal for the CBC and its Sub-Committees future work was adopted. 

The INTOSAI CBC deliberations The INTOSAI CBC deliberations










The INTOSAI Sub-Committee for Peer Review deliberations The INTOSAI Sub-Committee for Peer Review deliberations










Igor Šulaj, the SAI SR Vice-President, presents the Sub-Committee report at its meeting Igor Šulaj, the SAI SR Vice-President, presents the Sub-Committee report at its meeting








Contribution to discussions at the plenary session Contribution to discussions at the plenary session











Presentation of the results from a peer review survey within INTOSAI    Presentation of the results from a peer review survey within INTOSAI











Presentation of the SAO SR experience from the SAI PMF application Presentation of the SAO SR experience from the SAI PMF application











2013 - Subcommittee meeting in Bratislava

Minutes SC3 Bratislava (.PDF / 358kB)
List of Participants (.PDF / 337kB)
Meeting Agenda (.PDF / 439kB)

participants group photo












2013 - Subcommittee at INCOSAI Beijing

Action Plan 2013 - 2016 (.PDF / 217kB)
Presentation Beijing 2013 (.PDF / 1,8MB)
Report to Plenary session 2013 (.PDF / 291kB)

Promoting  at the INCOSAI 2013


















2013 - Report Steer. Committee 2013 - Rabat

Report to Steering Committee 2013 (.PDF / 241kB)
Action Plan 2013 - 2016 (.PDF / 217kB)
Agenda 2013 (.PDF / 212kB)
Minutes of Rabat CBC Meeting (.PDF / 288kB)

2012 - Subcommittee meeting - Luxembourg

Report to Steering Committee 2012 (.PDF / 173kB)
Action Plan_2012-2016 (.PDF / 215kB)
Agenda 2012 (.PDF / 286kB)
Minutes 2012 (.PDF / 347kB)

2012 - Report Steer. Committee - Oslo

Report to Steering Committee 2012 (.PDF / 173 kB)
Minutes SC3 2012 (.PDF / 198kB)

2011 - Subcommittee meeting - Vienna

Minutes 2011 (.PDF / 35kB)
Agenda 2011 (.PDF / 19kB)

2011 - Report Steer. Committee 2011 - Marrakesh

Minutes SC 3 Meeting (.PDF / 299kB)
2011 Report to Steer.Com. (.PDF / 129kB)

2010 - Subcommittee meeting - Bonn

Agenda 2010 (.PDF / 15kB)
Minutes 2010 (.PDF /  26kB)

2010 - Report Steer. Committee - Washington

Report SC3 (.PDF / 40kB)
ISSAI 5600 Checklist (.PDF / 227kB)
ISSAI 5600 Guide (.PDF / 173kB)
Minutes With (.PDF / 26kB)

2006 - CBC meeting inaugural - London

Minutes CBC Meeting London 2007 En (.PDF / 311kB)