The new framework was approved in 2016 and will be implemented until 2019.  Until the migration is complete, all documents can be accessed in the format of the ISSAI framework.


See two videos talking about the IFPP and the migration process.

Meanwhile, stay ahead and learn about the format and the categories of documents that make the IFPP.


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  • What is the IFPP and what is its authority?

    IFPP is the INTOSAI Framework of Professional Pronouncement. 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 are developed and approved through a due process before they are presented to INCOSAI for endorsement. The purpose of IFPP is to improve the credibility of INTOSAI’s professional pronouncements, assist in making them an authoritative framework for public sector auditing and enhance their technical quality. The INTOSAI Professional Pronouncements consist of INTOSAI Principles (INTOSAI-P), International Standards of Supreme Audit Institutions (ISSAI), Competency Pronouncements (COMP), and INTOSAI Guidance (GUID). These pronouncements can be found on The IFFP and the different types of pronouncements are defined in the classification principles, which can be referred from the Strategic Development Plan (SDP).

    The authority of all the pronouncements in the IFPP rests on their endorsement by the INTOSAI Congress, which is a professional and international body for Supreme Audit Institutions. All pronouncements endorsed and included in IFPP are the official position of INTOSAI.

    The IFPP will replace the existing ISSAI framework by 2019, once the work of updating and migrating the current pronouncements is completed.  

  • What is the FIPP?

    The Forum for INTOSAI Professional Pronouncements (FIPP) is a designated standard setting body of INTOSAI body which is responsible for implementing a uniform approval process for the IFPP pronouncements following the INTOSAI Due Process.  The creation of FIPP is intended to ensure a single entry into the IFPP.

    FIPP has the responsibility of ensuring quality of the full set of professional standards as incorporated in the IFPP with a view to strengthen the INTOSAI as a standard setter and drive the continued development of appropriate standards for public-sector auditing. 

    At the operational level, FIPP is responsible to ensure that the due process is followed at each level of the project before the same is approved as an IFPP pronouncements. For this, FIPP works in close cooperation with the sub-committees and working groups under the Goal Chairs, through FIPP liaison officers. to facilitate the development of individual draft pronouncements by ensuring  their technical quality and consistency as appropriate and  approves their inclusion in the framework before they are presented to the INTOSAI Governing Board by the relevant committee.

    FIPP consists of a Chair and fifteen members from different SAIs   who have been selected for their subject matter expertise, experience in capacity building and standard setting. 

  • What are INTOSAI Principles (INTOSAI-P) and what is their purpose?

    The INTOSAI Principles consist of founding Principles and core Principles that have an overarching significance for the IFPP and are therefore placed at the top of the IFPP framework. 

    The founding principles have historical significance and specify the role and functions which SAIs should aspire to, which can be used as reference to establish SAIs’ mandates. These principles may be informative to governments and parliaments, as well as SAIs and the wider public and may be used as reference in establishing national mandates for SAIs. The core principles support the founding principles for an SAI, clarifying the SAl’s role in society as well as high level prerequisites for professional functioning of SAIs.

  • What are International Standards of Supreme Audit Institutions (ISSAI), and what is their purpose?

    The ISSAIs are the authoritative international standards on public sector auditing. ISSAIs represent mandatory auditing standards for the SAIs to claim adherence to the standards. In the IFPP, they occupy the second level of pronouncements 

    The ISSAIs comprise 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.

    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 provide 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.

  • What are GUIDS and what is their purpose?

    Documents which are categorised at  GUIDS represent  INTOSAI guidance that supports the standards (ISSAIs) by  translatings them into more specific, detailed and operational guidelines. GUIDs are in the nature of non-mandatory guidance for an  SAI that help the auditor gain a better understanding of how to apply the elements and principles of the standards (ISSAIs)  during an audit.

    Within the IFPP, the GUIDs are divided into various categories, viz; SAI organisational guidance, supplementary financial audit guidance, supplementary performance audit guidance, supplementary compliance audit guidance, subject matter specific guidance, and other guidance.

    GUIDS support the SAIs 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 GUIDs provide guidance that supports the auditor in: 
    • Applying the ISSAIs in the financial, performance or compliance audit processes.
    • Applying the ISSAIs in other engagements.
    • Understanding a specific subject matter and the application of the relevant ISSAIs to audits involving specific subjects. 
  • What are Competency Pronouncements (COMP) and what is their purpose?

    Competency Pronouncements (COMPs) 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. COMPs are further distinguished between COMP standards and principles, and GUIDS. The work already undertaken within INTOSAI community regarding the competency framework will form the basis for developing COMPs in the future. 

  • What is the basis of distinguishing the IFPP pronouncements as INTOSAI-P, ISSAIs and GUIDS?

    The Forum for INTOSAI Professional Pronouncements (FIPP) has developed clear classification criteria for the three categories of INTOSAI professional pronouncements in the IFPP to make clear distinction between the overarching INTOSAI Principles (INTOSAI-P), the International Standards of Supreme Audit Institutions (ISSAIs) and the supporting INTOSAI Guidance (GUID). The classification criteria for IFPP pronouncements has been endorsed by the INTOSAI Congress. The classification criteria is based on the definiton of different pronuncements as explained in the previous questions. FIPP will use this classification criteria to classify and number INTOSAI pronouncements.  

  • How can an SAI claim ISSAI compliance?

    In order for an SAI to claim ISSAI compliance, it must follow the fundamental principles which INTOSAI has defined as universally applicable professional standards in ISSAI 100. Para 7 of ISSAI 100 establishes the fundamental principles which are applicable to all public-sector audit engagements, irrespective of their form or context. ISSAI 200, ISSAI 300 and ISSAI 400 builds on and further develops the principles to be applied in the context of financial, performance, and compliance audit respectively. ISSAI 100 states that the principles in no way override national laws, regulations or mandates or prevent SAIs from carrying out investigations, reviews or other engagements which are not specifically covered by the existing ISSAIs (ISSAI 100, Purpose and Authoriy of ISSAIs).

    The principles defined under ISSAI 100 can be used to establish authoritative standards in three ways (ISSAI 100, Paragraph 8):

    • As a basis on which SAIs can develop standards;
    • As a basis for the adoption of consistent national standards; and
    • As a basis for adoption of the General Auditing Guidelines as standards.
  • What is Strategic Development Plan of the IFPP?

    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 professional pronouncements. The planning process includes public consultations to encourage input from all interested parties as a minimum once in every three years. The PSC and the chairs of the CBC and KSC ascertain that all relevant needs are addressed by the SDP in line with the objectives of goal 1, 2 and 3 of INTOSAI’s strategic plan. FIPP takes the initiative to propose amendments and updates to the plan as needed. The PSC consults with all affected parties before the plan is finalised and presented to the INTOSAI Governing Board for endorsement.

    If an existing working group within the PSC, CBC or KSC wishes to develop new pronouncements, it makes a suggestion in this regard for inclusion in the SDP for the framework of pronouncements. FIPP invites the subcommittees/working groups to give input to the SDP every three years.

    The SDP for INTOSAI Framework of Professional Pronouncements 2016-2019 is available on

  • How does FIPP work together with the individual project groups?

    FIPP works with the project groups by nominating a member of FIPP as the liaison person for the project group. The liaison person and the project group are in continuous dialogue throughout the project life cycle (project proposal, exposure draft, endorsement version, and final pronouncement) involved in drafting pronouncements. In this process, liaison officer may attend project group meetings, if feasible, attend meetings through a video/tele conference and use other media like emails and telephones for communication. 

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