Professional Standards

Since 2004, INTOSAI has worked to build the capacities and structures needed to provide a widely recognized set of international professional standards for public-sector auditing. These efforts will be intensified during 2017-2022.

ISSAI 1, The Lima Declaration, and ISSAI 10, The Mexico Declaration on SAI Independence, emphasized the importance of supporting SAIs in their efforts to perform independent audits. ISSAI 100, Fundamental Principles of Public-Sector Auditing, defines the basic principles and concepts of public-sector auditing and its three main auditing types — financial, performance, and compliance. With the adoption of these principles, INTOSAI established a common basis for the continued development of the ISSAIs and the development of the respective national standards for public-sector auditing.

Under the leadership of the Professional Standards Committee (PSC), INTOSAI is strengthening its efforts to provide relevant, professional and clear standards that add credibility to the work of the individual auditor and the resulting audit reports. Through the ISSAIs and collaboration with other standards-setters, INTOSAI seeks to ensure independent public-sector auditing of the highest quality and promote transparency, accountability and effectiveness in government.

INTOSAI’s professional standards draw on the expertise that is accumulated through SAI knowledge development and knowledge- sharing. All ISSAIs and guidance to the ISSAIs are developed in accordance with the Due Process for the Forum for INTOSAI Professional Pronouncements (FIPP) and are made available to the public on www.issai.org.

  1. Provide a strong organizational framework to support INTOSAI’s standard setting including a permanent standard-setting board (the FIPP), a technical- support function, and an independent advisory function.

  2. Ensure that the ISSAIs are sufficiently clear, relevant and appropriate to make them the preferred solution for INTOSAI’s members. The ISSAIs should be widely recognized by all stakeholders as the authoritative framework for public sector auditing.

  3. Promote the ISSAIs as a source for the development of auditor education and certification programs, as well as education and training standards.

  4. Work toward and ensure the continued development and maintenance of the INTOSAI Framework of Professional Pronouncements.

  5. Monitor the implementation and adoption of standards and feed any problems or issues back into the standard-setting process to ensure the standards are as useful and relevant as possible.

  1. Develop and maintain the Forum for INTOSAI Professional Pronouncements that encompasses INTOSAI’s expertise in standards-setting, function as a standard-setting board for the INTOSAI Framework of Professional Pronouncements and represent the broad views of INTOSAI’s members on standards-setting issues.

  2. Strengthen the standards-setting governance structure to enhance the trust of INTOSAI members, Donors, and other stakeholders in INTOSAI’s standards-setting function and ensure sufficient coordination between the development of new guidance and any related INTOSAI initiatives to support ISSAI implementation and sound professional practices.

  3. Establish adequate technical supporting functions to ensure efficient operation and high quality in drafting of standards and to promote their wide recognition, acceptance and use.

  4. Establish and maintain an advisory group, including the current observers in the PSC as well as representatives of users, international audit organizations, and other relevant parties.

  5. Monitor INTOSAI’s standards-setting activities to ensure that the overall due process for the INTOSAI Framework of Professional Pronouncements is followed and facilitate further development and improvement if necessary.

  6. Further develop the ISSAI website to ensure continued steady growth in the number of visitors and that it is as accurate and useful as possible.

  7. Implement a monitoring system to obtain feedback from SAIs on their implementation of the ISSAIs and their practical experience using the ISSAIs in audits or as a basis for national standards and to feed this information back into the standards-setting process.

  8. Collaborate closely to develop a competency framework and certification program established under Goal 2.

  9. Collaborate closely on initiatives taken under Goal 3 to promote knowledge sharing and develop expertise that can be leveraged in the development of INTOSAI’s Professional Pronouncements.

  10. Collaborate closely with IDI, other INTOSAI bodies, other international standards setters and partners who share the overall goal of promoting strong, independent, and multidisciplinary SAIs and encourage good governance.