EUROSAI. Magazine N22 - 2016

eurosai 12 European Organization of Supreme Audit Institutions INTERVIEW maintaining international standards of Supreme Audit Institutions. And we were to contribute to the development and adoption of appropriate and effective professional standards. I do think it is fair to say that INTOSAI, over the past twelve years, has come a long way in achieving these objectives. Getting there has not exactly been straightforward; it has been rather an unpredictable, but never boring journey. We soon learnt not to take anything for granted and assume nothing. Some of the initiatives that were presented by the PSC were readily accepted, when we expected at least some degree of resistance, and others caused a turmoil, where none was foreseen. Nevertheless, I think INTOSAI’s standard setting is in a good place now and well positioned to take on the challenges of the future. I am particularly happy about the recent creation of FIPP, and confident that this body will be instrumental in the professionalization of INTOSAI’s standard setting. In the near future, I also hope to see the establishment of a permanent support function that can assist, primarily, FIPP in its work with INTOSAI’s pronouncements. 3. The last 2014-2016 has been particularly productive for the PSC. With the aim of improving INTOSAI’s standard setting activities, theForumforINTOSAIProfessional Pronouncement was established and the 22 nd INCOSAI endorsed the revised INTOSAI Framework of Professional Pronouncements and the Due Process for IFPP. Besides, many ISSAIs were reviewed. How do you envisage the future of the FIPP? Nanna Henning: Personally, I feel that the establishment of FIPP is the single most important achievement of the PSC since the ISSAI Framework was adopted back in 2007 and the new set of fundamental principles for public-sector auditing were adopted in Beijing in 2013. It is worth mentioning that the foundation for the creation of FIPP was the extensive evaluation of INTOSAI’ standard setting that was carried out during the first half of 2014 and the close collaboration that was established with two of the other goals in INTOSAI: the Knowledge Sharing Committee and the Capacity Building Committee. One thing I can say with certainty about the future of FIPP is that it will be extremely busy. The recent adoption of the proposal for a revision of the ISSAI Framework very much determines what FIPP is going to do for, at least, the next three years. FIPP, and the working groups and subcommittees that have developed the ISSAIs in the framework, will go through the documents with a fine-toothed comb to achieve the clarity, consistency and alignment that can fairly be required from a set of professional pronouncements on public-sector auditing. In the slightly longer term, FIPP’s tasks may change – who knows what the future might bring – but its first and foremost task will always be to act as the professional guardian of the quality of INTOSAI’s standard setting. 4. Now that the chairmanship of the PSC has been transferred to the Brazilian SAI and the European Court of Auditors, how do you foresee Rigsrevisionen’s involvement in INTOSAI and EUROSAI activities? Lone Strøm: Being actively involved in international work is important for Rigsrevisionen; learning how other SAIs tackle specific issues, protect their independence, work with auditing standards and adjust to ever-changing work conditions, adds perspective to our understanding of our role as public-sector auditors. Now that Rigsrevisionen’s chairmanship of the PSC has come to an end, we will need to re-think our involvement in INTOSAI and EUROSAI. The INTOSAI PSC presentation during 22 nd INCOSAI (December 2016).