ISSAIs in Action

Implementing the ISSAIs

Cartoon woman on screen, text saying Commenting on Exposure drafts, Can you Help?

Commenting on EXPOSURE DRAFTS – How can you help?

The INTOSAI professional pronouncements are important for the good performance of Supreme Audit Institutions. They should be relevant and useful to the SAI community, setting minimal requirements for high quality work. The INTOSAI Standard Setting needs your professional knowledge to maintain the quality of the INTOSAI Framework of Professional Pronouncements (IFPP). We need you! But how can... Read more...

What does a reference to the ISSAIs mean?

The audit reports of a Supreme Audit Institution may report the results of a single audit (for example an audit of the financial statements of an entity for a certain year) or the results of a number of audits (for example a report to Parliament on audits carried out by the SAI in a certain year). ISSAI 100 defines that audit reports may refer to the ISSAIs in the following way: … We conduct... Read more...

Different ways of implementing the ISSAIs

INTOSAI encourages all Supreme Audit Institutions to implement the ISSAIs in accordance with their national mandate and circumstances. [Congress declarations – especially the SA Declaration from 2010] The ISSAI 100 provides for the fundamental principles, which INTOSAI has defined as universally applicable professional standards. The auditing practices of all SAIs as well as any national standa... Read more...