The 20th INTOSAI Compliance Audit Subcommittee (CAS) meeting was held on 22 – 23 November 2023 in Budapest, Hungary.

The meeting was organised by the State Audit Office of Hungary and the Office of the Comptroller and Auditor General of the Republic of India. The event was also attended by the representatives of SAI Azerbaijan, Brazil, China, ECA, France, Georgia, Namibia, Norway, Portugal, Qatar, Romania, Russia, Slovakia and South Africa.

SAI India presented the results of the CAS’ work in 2022–2023. Among the key projects: update of ISSAI 140 “Quality Control for SAIs”, development of a new Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements for 2023–2025. When updating the documents, the Research and Methodology Department of the Accounts Chamber of the Russian Federation made a proposal to ensure comprehensibility and unification of presentation within the IFPP. The final version of the Strategic Plan was approved at the INTOSAI Governing Board meeting on November 21, 2023.

SAI Hungary shared its experience of systematic updating of methodological documents regulating the work of auditors. The main objectives of the update were to ensure compliance with INTOSAI standards, principles of legality and efficiency; consistency between the updated documents and to ensure a uniform style and accessibility of presentation.

SAI Norway reported on the work on the update of ISSAI 140 as part of a working group of 16 SAIs. 37 SAIs (including the Accounts Chamber of the Russian Federation) submitted comments on the draft document. The updated standard was approved at the INTOSAI Governing Board meeting on November 21, 2023.

In the final part of the meeting, SAI India presented the concept of the study on “Mainstreaming Inclusion and Gender Equality in Compliance Audit” and initiated a discussion on the document among the participants. Mr. Sergey Lagoshin, Acting Director of the Research and Methodology Department of the Accounts Chamber of the Russian Federation, shared the experience of implementing projects on the topic of inclusion and equality using the methodology developed by the Department. Based on the results of the discussion, SAI India proposed the Accounts Chamber to become a member of the working group for the study.