2nd SPECIAL MEETING (VIRTUAL) OF THE SPECIAL COMMITTEE ON ESTABLISHING A NEW WORKING GROUP ON FOLLOW-UP AUDIT, 24 MAY 2024

The 2nd meeting of the Special Committee on Establishing a new INTOSAI working group on Follow up Audit (WGFA) was held on 23 May 2023. During the meeting, members were brief on four chapters in the feasibility report where each serving a distinct purpose. The first chapter is an overview and major survey findings, which provide a comprehensive summary of our initial assessment. The second chapter delves into the establishment of the new working group. The third chapter focuses on the work plan of the new working group. Lastly the fourth chapter is the conclusion which includes recommendations and ways forward of the new working group.

The 2nd Special Committee Members Meeting also discusses and embraces the draft feasibility report and explores avenues for enhancement. The diversity of follow-up audit practices among members was recognized and welcome. Members of the Special Committee concur that a second round of the survey will be circulated to all SAI after all the suggested amendments have been made to the survey to have a more conclusive Feasibility Report.