About the ISSAI Framework
Why a common framework of professional standards?
In its Strategic Plan 2005-2010, INTOSAI made it an ambition under Goal 1 to ensure that INTOSAI can provide an up-to-date framework of professional standards that is relevant to the needs of its members. In the light of this ambition the Steering Committee of the Professional Standards Committee (PSC) has decided to merge the existing and new INTOSAI standards and guidelines into a framework. The overall purpose of the framework is to give the members of INTOSAI and other interested parties an overview and common understanding of the auditing standards and guidelines of INTOSAI.
It is the intention that the framework should provide greater focus and attention on professional standards and raise the profile and status of INTOSAI’s standard-setting process – also within the broader accountability community. Moreover a framework will improve the general knowledge of standards and guidelines and facilitate the practical use of them in the INTOSAI community and in the public administration in general.
The Framework
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAI’s. It is suggested that the name International Standards of Supreme Audit Institutions (ISSAI) is used as the common name for the body of documents concerning the responsibilities of SAI’s.
For practical and identification reasons standards and guidelines are listed in a systematic number system. Each document will thus get an ISSAI-number.
The framework should emphasize the hierarchical relationship between the documents at the four levels. It is suggested that the number of digits in the ISSAI-number indicates the level in the hierarchy. The framework thus maintains the distinction between Auditing Standards (ISSAI-numbers of 3 digits) stipulating general principles and Implementation Guidelines (ISSAI-numbers of 4 digits) giving more detailed guidance.
The name INTOSAI Guidance on Good Governance (INTOSAI GOV) is used for documents issued by INTOSAI concerning guidance to the administrative authorities, e.g. on internal controls and accounting. Such documents get a 4-digit INTOSAI GOV-number.