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Modus Operandi of the Panel

Standards of Auditing

Panel members conduct their audits in conformity with the INTOSAI standards and/or International Standards on Auditing. The audits are also conducted in accordance with the Financial Regulations and Rules of the individual organisations.

Financial and Compliance Auditing

The core responsibility of the members of the Panel is in relation to financial and compliance auditing. In this regard, the Panel is required to, inter alia, ascertain whether:

TopPerformance Auditing

The Panel derives its mandate to conduct performance audits from the Financial Regulations and Rules of the organisations concerned. In this regard, the Panel may make observations with respect to the efficiency of the financial procedures, the accounting system, and the internal financial controls and, in general, the administration and management of the organisation.

The results of performance audits undertaken are normally integrated with those of the financial and compliance audits and are reflected in the individual Panel member’s long-form report to the governing bodies.

TopRules of Procedure

The Panel is guided in its work by its Rules of Procedure which provides, among others, for election of a chairperson and for the convening of meetings when necessary but normally not less frequently than once every two years. The current practice is for meetings to be held every year, normally in November-December, and for the chairperson to be elected at that meeting.

TopThe Technical Group of the Panel

Photo of Technical Group members
Technical Group members in New York during the TG's
meeting in December 2012

The Panel established its Technical Group at its 26th session in 1984. The Group comprises the Directors of External Audit, or equivalent, and the Executive Secretary of the Panel. Much of the Panel’s work is undertaken by the Technical Group which is mandated to research and review specific topics of interest to the Panel. The Technical Group reports to the Panel at its regular meeting on the topics reviewed and its recommendations.

The Chairperson of the Technical Group for 2013 is Mr.Jagbans Singh (India) while the Vice-Chairperson is Mr. Steve Townley (United Kingdom). The Technical Group normally meets formally immediately prior to the Panel's regular session

TopPanel Activities

Photo of Technical Group members
Meeting of the Panel members with the Secretary-General on 10 December 2012

Click here for the press release on 53rd session of the Panel in December 2012.

To date, the Panel has discussed about 300 topics of which the following are the most recent ones:

December 2012 Session

December 2011 Session

December 2010 Session

Meeting of Panel President and Vice-President with the Deputy Secretary-General on 3 February 2011

Meeting of Panel President and Vice-President with the Deputy Secretary-General
on 3 February 2011
Meeting of Panel members with the Deputy Secretary-General on 3 February 2011
Meeting of Panel members with the Deputy Secretary-General on 3 February 2011

December 2009 Session


December 2008 Session

December 2007 Session


December 2006 Session



Top Panel Achievements

Among the achievement of the Panel over the years are: