Pending revision of the ISSAI Framework
The INTOSAI community is currently considering a proposal for a revision of the ISSAI Framework. Read more about the proposal and the consequences it will have for the documents presented on this website.
ISSAI - International Standards of Supreme Audit Institutions
This is where you will find the complete and updated collection of professional standards and best practice guidelines for public sector auditors, officially authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI). The vast majority of the professional standards and guidelines are available in INTOSAI's five official languages - all ready to be consulted, printed and applied:
The International Standards of Supreme Audit Institutions (ISSAI) stating the basic prerequisites for the proper functioning and professional conduct of Supreme Audit Institutions and the fundamental principles in auditing of public entities.
INTOSAI Guidance for Good Governance (INTOSAI GOV) providing guidance to public authorities on the proper administration of public funds.
Increasing SAI credibility, quality and professionalism
The benefits and values of using the ISSAIs are many and diverse, but include increased and uniform quality of audit, enhanced credibility and professionalism. In the years ahead much effort and significant amounts of time will be devoted to raising awareness of the ISSAIs in the INTOSAI community and encouraging SAIs to implement the ISSAI framework.