Revision of ISSAI 140 – Quality management for SAIs


Project aim

Develop a standard on quality management for SAIs, which is applicable under the various circumstances of different SAIs.

Project objectives

To update and revise ISSAI 140, containing basic principles and key requirements, keeping in mind that: – it should fit well into the revised INTOSAI framework, which should be clear, useful and accessible for SAIs that seek compliance with the ISSAIs; – its presentation should be consistent with similar level standards (notably endorsement version of ISSAI 150); – its content should be consistent with ISSAI 100; – it should adapt the content of the IAASB quality management standards ISQM1 and ISQM2 for SAIs; – it should be applicable to different SAI organisational models.

IFPP Category


  • Project Proposal
  • Preparing Exposure Draft
  • Open for comments
  • Analysing Comments
  • Preparing Endorsement Version
  • Endorsement Version

Project proposal

Project proposal Download

Exposure Draft

Document Comments Received Action
Exposure draft 1 Leave a comment
Exposure draft ISSAI 140 Quality Management for SAIs Download
Explanatory memorandum ISSAI 140 Quality Management for SAIs Download
Exposure draft ISSAI 100 Download
Word file for comments Download
Word file for replies to the questions Download

Endorsement Version



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