The Strategic Development Plan (SDP) is a general strategy and working plan for the development of the framework towards a clear, consistent and adequate set of professional pronouncements. The SDP assembles all initiatives to develop, revise or withdraw INTOSAI professional pronouncements.

This important planning tool was launched during the XXII INCOSAI in 2016. The first SDP (2017-2019) had the very clear aim of taking forward the necessary initiatives to migrate from the ISSAI framework into the new INTOSAI Framework of Professional Pronouncements, the IFPP.

Download the SDP 2017-2019 and the revision approved by the INTOSAI Governing Board in November 2017.

 INTOSAI is now beginning the process of formulating the SDP which will guide the development of the IFPP between 2020 and 2025.

The process will consist of four phases:





Click here to see the full process as it was approved by the PSC Steering Committee on May of 2018.


Currently, we are on the gathering of inputs phase!

The three INTOSAI Committees (PSC, CBC and KSC) are promoting a wide consultation process to obtain input from SAIs, from INTOSAI bodies and from external stakeholders. Extensive participation in this consultation process is paramount: it is with the feedback of SAIs and other important stakeholders that we will be able to better understand the needs of auditors and their institutions and work to provide individual pronouncements and an overall framework that are fit for purpose.

We hope to count on your participation until October 5th, 2018.

For SAIs:

Please click here to contribute!

For external stakeholders and other INTOSAI bodies: please sent inputs directly to as instructed on the letter you have received.