Held in Tegucigalpa, Honduras, December 9-10
The Capacity Building Committee (CCC) of the Organisation of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) reports that, in the context of its remit, it scheduled the Peer Review Planning Workshop-Seminar held in Tegucigalpa-Honduras on December 9-10 with the participation of those SAIs that expressed interest in participating in this activity in 2015.
The SAIs participating in this activity are: Guatemala, Honduras, Nicaragua, Paraguay and Peru.
The purpose of this seminar was to impart the working methods of peer review which are aligned with and based on ISSAI 5600 – Peer Review Guide and Checklist.
Previous experiences of peer reviews carried out at regional level were also shared, in order to demonstrate the benefits of this tool as well as exchange good practices and lessons learned.
. The second part of the seminar was given over to the discussion and approval of topics or areas to be reviewed and was the first formal step in the procedure of drawing up a Memorandum of Understanding amongst participating SAIs to capture the fundamental aspects for the implementation of peer review.
The reviews agreed upon were the following:
- SAI of Honduras (revised) – SAI of Peru (reviewer)
- SAI of Guatemala (revised 1) – SAI of Peru (reviewer)
- SAI of Nicaragua (revised) – SAI of Paraguay (reviewer) – SAI of Peru (observer)
The SAIs agreed to be reviewed, and regarded the cross-cutting objectives to be the determination of whether their organisational structures were aligned with their constitutional and legal functions, and if their activities were performed using the necessary tools appropriate for an institutional process, in addition to determining whether the exercise of their functions complied with current legislation and INTOSAI Auditing Standards.
1. To be confirmed