The International Standards of Supreme Audit Institutions (ISSAI – Home) Framework is the formal and authoritative pronouncements or declarations of the INTOSAI Community. They draw on the collective professional expertise of INTOSAI’s members and provide INTOSAI’s official statements on audit-related matters. All the pronouncements are organised and numbered according to their status and purpose in a single framework. (INTOSAI – Home). This framework – The INTOSAI Framework of Professional Pronouncements (IFPP) – contains three categories of professional pronouncements:
- INTOSAI Principles (INTOSAI-P);
- International Standards of Supreme Audit Institutions (ISSAI); and
- INTOSAI Guidance (GUID).
For a complete overview of the framework, click here.
Strategic Development Plan (SDP)
The strategic development plan establishes the general strategy and working plan for INTOSAI standard setting. It contains all initiatives to develop, revise or withdraw professional pronouncements. The current SDP comprises the period between 2023-2028.
Due Process
The due process defines the procedures through which INTOSAI issues professional standards and other pronouncements. It sets the steps that must be followed when developing, revising and withdrawing the International Standards of Supreme Audit Institutions (ISSAIs) and any other pronouncements that form part of INTOSAI’s framework of professional pronouncements.
The purpose of the due process is to maintain the integrity and rigour of the ISSAIs and all other professional pronouncements in the framework.
Standards and guidelines produced by the Performance Audit Subcommittee, and endorsed at the XXII INCOSAI 2016, are:
- ISSAI 3000 Performance Audit Standard
- GUID 3910 Central Concepts for Performance Auditing
- GUID 3920 The Performance Audit Process
Other important standards (the list is not exhaustive):
For all professional pronouncements, click here.
