The International Standards of Supreme Audit Institutions (ISSAI – Home) Framework is a complete and updated collection of professional standards and guidelines for public sector auditors, authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI – Home). The XXII INCOSAI (2016) approval of a revision of the Framework resulted in the 2019 completion of the framework under a new name: “INTOSAI Framework of Professional Pronouncements” (IFPP). The completed revision structured the new framework in three parts:
- INTOSAI Principles (INTOSAI-P);
- International Standards of Supreme Audit Institutions (ISSAI); and
- INTOSAI Guidance (GUID).
For a complete overview of the framework, click here.
The new due process, approved at the XXII INCOSAI in 2016, introduced a new planning instrument – a Strategic Development Plan -, which is both a strategy and a working plan for the development of the framework. You can read more about the development plan here. The Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements (SDP for the IFPP) 2020-2022 was approved at the XXIII INCOSAI in September 2019.
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.
