On 26 November 2025, the INTOSAI Compliance Audit Subcommittee (CAS) held its 22nd Annual meeting online.

The event was attended by representatives of more than 20 CAS member-SAIs, as well as invited guests. During the meeting, representatives of SAI India – Chair of the Subcommittee, outlined the successful implementation of the CAS Work Plan for 2023–2025. Among other projects, the concept paper on the compliance audit of equality and inclusiveness has been completed. It includes 14 case studies from six countries and the results of a survey of 10 SAIs, and will be published in 2026. The Subcommittee also actively contributed to the work of the INTOSAI Professional Standards Committee (PSC), submitted proposals on the Due Process for the INTOSAI Framework of Professional Pronouncements (IFPP Due Process), and issued the annual CAS Bulletin in 2024. Special attention was given to practical approaches for applying compliance audit methodology to audits of social protection and women’s rights.

SAI India also presented the CAS Work Plan for 2026–2028. The priority areas include the preparation of two new documents: Guidance on the Audit of Social Benefits and a Study on the Experience of Applying Compliance Audit Standards. The first document focuses on developing a methodology, criteria, standard audit questions, and approaches for using data analytics and AI to test all transactions within the social sector. The second document aims to analyse institutional and methodological barriers to implementing ISSAI 400/4000 standards and to prepare recommendations for SAIs at different levels of maturity.

The PSC Secretariat presented the consolidated PSC Work Plan for 2026–2028 and identified three strategic themes: integration of artificial intelligence technologies, auditing sustainable development (including ESG principles), and strengthening the application of INTOSAI standards. The Secretariat also reported on Memoranda of Understanding with the International Federation of Accountants (IFAC) and the INTOSAI Development Initiative (IDI). The PSC Secretariat emphasised the importance of CAS participation in initiatives under the Strategic Plan for the Development of the IFPP, particularly in revising the structure of standards, refining terminology, and further developing guidance materials. In early 2026, the technical group will begin work on reviewing and updating the IFPP Due Process.

In addition, representatives of the SAI of Brazil proposed organising a competition among SAIs – members of INTOSAI – on Due Process–related topics. Detailed project proposals will be sent to PSC members in December 2025 – January 2026.