About the ISSAI framework
The ISSAI framework, formally established in 2007, reflects the ambition of the international Organisation of Supreme Audit Institutions (INTOSAI) to provide its membership and other interested parties with a framework of professional high-quality auditing standards.
The document The purpose and authority of INTOSAI's professional standards offers a more detailed description of the framework.
Pronouncements issued by INTOSAI are included in the ISSAI framework as either ISSAIs (International Standards of Supreme Audit Institutions) or INTOSAI GOVs (INTOSAI Guidance for Good Governance).
The ISSAIs
The first complete set of ISSAIs was presented and endorsed at the INTOSAI Congress in South Africa in 2010, and INTOSAI's ambition and aspiration for the ISSAI framework were expressed in the South Africa Declaration.
The development of ISSAIs and INTOSAI GOVs takes place in cooperation with other recognized standard-setting bodies and in compliance with the Due process for developing, revising and withdrawing professional standards.