CAS develops and maintains standards for public Compliance Audit within the International Organization of Supreme Audit Institutions (INTOSAI).
The XX INCOSAI in Johannesburg 2010 endorsed the ISSAI 4000-series on Compliance Audit;
- ISSAI 4000 Compliance Audit Guidelines - General Introduction
- ISSAI 4100 Compliance Audit Guidelines - Compliance Audit Performed Separately from the Audit of Financial Statements
- ISSAI 4200 Compliance Audit Guidelines - Compliance Audit Related to the Audit of Financial Statements
CAS has 16 members: Norway (chair), Brazil, China, Denmark, the European Court of Auditors, Georgia, India, Lithuania, Mexico, Namibia, Romania, Saudi Arabia, Slovakia, South Africa, Tunisia and Ukraine.
The CAS work plan for the period 2011–2013 builds on the three main tasks identified by the PSC Steering Committee during 2010:
- To contribute to the consistency in the ISSAI framework (Harmonization Project)
- To create awareness of the standards and guidelines and contribute with expert knowledge on the guidelines, relating to implementation efforts (Awareness raising)
- To maintain and continue to develop the ISSAIs on Compliance Audit