Classification principles for INTOSAI Professional Pronouncements


The due process for INTOSAI’s framework of professional pronouncements provides that the classification and numbering of pronouncements shall be based on a set of classification principles. The classification principles are provided by this document.

The classification principles define the scope of the framework of professional pronouncements and the different categories of pronouncements included therein, as well as the criteria to classify and number the various pronouncements in the framework. Definition and classification criteria for these pronouncements are described below:


1. Definitions

A. INTOSAI Professional Pronouncements

INTOSAI Professional Pronouncements are the formal and authoritative announcements or declarations of the INTOSAI Community. They rest upon the common professional expertise of INTOSAI’s members and provide INTOSAI’s official statements on audit-related matters. All professional pronouncements must therefore be developed and approved through a due process before they are presented to INCOSAI for endorsement.

The INTOSAI Professional Pronouncements consist of INTOSAI Principles (INTOSAI-P), International Standards of Supreme Audit Institutions (ISSAI), Competency Pronouncements (COMP), and INTOSAI Guidance (GUID).



The INTOSAI Principles consist of Founding Principles and Core Principles. The founding principles have historical significance and specify the role and functions which SAIs should aspire to. These principles may be informative to Governments and Parliaments, as well as SAIs and the wider public and maybe used as reference in establishing national mandates for SAIs. The core principles support the founding principles for an SAI, clarifying the SAI’s role in society as well as high level prerequisites for its proper functioning and professional conduct.


C. International Standards of Supreme Audit Institutions (ISSAI)

The ISSAIs are the authoritative international standards on public sector auditing. The ISSAIs are comprised of:

- The basic set of concepts and principles that define public sector auditing and the different types of engagements supported by the ISSAIs

- The fundamental principles which INTOSAI have defined as universally applicable professional standards. The auditing practices of all SAIs as well as any national standards for public sector auditing should be aligned to these.

- The organizational level requirements which the SAI and the engagement level requirements which the auditor must comply with if they state compliance with the ISSAIs (rather than national standards)

- Application material that is relevant to ensure that the fundamental principles and requirements are understood and applied as relevant in the circumstances of the individual engagement.

The purpose of the ISSAIs is to:

- ensure the quality of the audits conducted.

- strengthen the credibility of the audit reports for users

- enhance transparency of the audit process

- specify the auditor’s responsibility in relation to the other parties involved.

- define the different types of audit engagements and the related set of concepts that provides a common language for public sector auditing.

ISSAI 100 ‘The Fundamental Principles of Public Sector Auditing’ operationalizes the INTOSAI principles into standards at both the organizational level and at the engagement level. ISSAI 100 defines the authority of the ISSAIs and defines how an auditor can claim ISSAI compliance in an audit report.


D. INTOSAI Guidance (GUID)

Guidance pronouncements (GUIDs) provide guidance that supports the SAI in:

- Enhancing organizational performance in practice related to the organizational requirements and ISSAI implementation.

- Implementing mechanisms and programmes for competency development in line with the ISSAIs.

Guidance pronouncements (GUIDs) provide guidance that supports the auditor in:

- How to apply the ISSAIs in practice in the financial, performance or compliance audit processes.

- How to apply the ISSAIs in practice in other engagements.

- Understanding a specific subject matter and the application of the relevant ISSAIs.


E. Competency Pronouncements (COMP) - Future pronouncements

The COMPs will set out the competencies and professional skills, knowledge, ethics, values and attitudes required by the public sector auditor to undertake audits in line with the ISSAIs.