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The Office of the Comptroller General of the Republic of Peru, in its role within INTOSAI as Chair of the Subcommittee on Cooperative Audits of the Capacity Building Committee (CBC), and in the ever present spirit of collaboration among SAIs, developed the course “Guidelines for Conducting Cooperative Audits” as a self-instructional course, aimed at guiding and instructing the staff of Supreme Audit Institutions (SAIs) in the practice of cooperative audits, as established by GUID 9000.

The course consists of four learning units that address key issues related to cooperative audits conducted between two or more SAIs, which is relevant because it provides insight into the general aspects prior to the start of the audit, the start of the audit itself, the sequence of work and post-audit evaluation and cooperation. Each unit of the course has its own explanatory video, as well as its own individual exam. In addition, in order to pass each exam, the student must answer 70% of the questions correctly.

The course was recently offered free of charge, and as its first release, from March 1 to April 3, in both English and Spanish on the platform of the SAI of Peru’s training center, the National School of Control (Escuela Nacional de Control), which issued certifications to students who passed the curriculum. This edition of the course was attended by 282 participants from SAIs around the world.

This course is now also available on the U-INTOSAI platform, as a means of disseminating as widely as possible knowledge of this tool, launched on April 12 by the Accounts Chamber of the Russian Federation as an initiative in its role as Chair of INTOSAI. The course is presented in both English and Spanish versions and the material is the same in both versions.

A new edition of the course will also be offered in June at the SAI of Peru’s National School for Control, and you are all cordially invited to save the date.

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