Professional Pronouncements

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Withdrawn pronouncements

See list of documents that are no longer part the framework

Results: 43 pronouncements found

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The Lima Declaration

INTOSAI Principles

The Lima Declaration is intended to provide criteria to ensure the independence and effectiveness of government auditing.

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Mexico Declaration on SAI Independence

INTOSAI Principles

Core principles on Supreme Audit Institution Independence as an essential requirement for proper public sector auditing

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The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens

INTOSAI Principles

Objectives and principles intended for SAIs to strive towards and to enable all SAIs to communicate and promote the value and benefits that they can bring to democracy...

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Principles of Transparency and Accountability

INTOSAI Principles

Principles of transparency and accountability for Supreme Audit Institutions in order to assist them in leading by example in their own governance and practices

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Principles of jurisdictional activities of SAIs

INTOSAI Principles

Principles to suit the specific context of jurisdictional activities of the SAIs empowered with those missions.History of project development

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Fundamental Principles of Public-Sector Auditing

INTOSAI Standards

Defines public sector auditing and its elements and sets out its fundamental principles, both general and related to different phases of the audit process.

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Code of Ethics

INTOSAI Standards

The Code of Ethics is a comprehensive statement of the values and principles to guide the daily work of auditors.

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Quality Control for SAIs

INTOSAI Standards

The document assists SAIs to establish and maintain a system of quality control which is appropriate to their mandate and circumstances.

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Auditor Competence

INTOSAI Standards

The ability of a SAI to fulfil its mandate and conduct high-quality, effective audits depends to a large extent on the quality, integrity, and competence of its staff....

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Financial Audit Principles

INTOSAI Standards

History of project development

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Performance Audit Principles

INTOSAI Standards

ISSAI 300 provides the framework, the general principles and an overview of the nature and the elements for performance audits.

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Compliance Audit Principles

INTOSAI Standards

ISSAI 400 provides an overview of the nature, the elements and the principles of compliance auditing as conducted by SAIs and thus defines and expresses INTOSAI’s reco...

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Peer Review Guidelines

INTOSAI Guidance

The guide focuses on the reflections SAIs engaging in a peer review may wish to make and the steps that may be useful when planning a peer review. To make the guide us...

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Guidance on the development of competency frameworks for auditors

INTOSAI Guidance

GUID 1950 builds on organisational requirement 1 of ISSAI 150 and guides SAIs on how to determine an appropriate set of competencies that satisfy the requirements of t...

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Guidance on the development of pathways for professional development of auditors

INTOSAI Guidance

GUID 1951 builds on organisational requirement 3 of ISSAI 150 and assist SAIs by providing a clear, structured, practical, and simple process flow that a SAI may apply...

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Application of the financial audit standards

INTOSAI Standards

ISSAI 2000 incorporates the International Standards on Auditing (ISAs) into the financial audit standards as stipulated by ISSAI 100 - Fundame...History of project development

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Financial Auditing Standards

INTOSAI Standards

Financial Auditing Standards can be accessed directly at the International Auditing and Assurance Standards Board (IAASB) website.

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Guidance to the financial auditing standards

INTOSAI Guidance

This document aims to support SAIs and auditors in implementing and using the financial auditing standards (ISSAI 2000-2899) by providing additional guidance in relati...

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Performance Audit Standard

INTOSAI Standards

ISSAI 3000 describes the features and principles of performance auditing, assists SAI performance auditors in managing and conducting performance audits efficiently an...

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Central Concepts for Performance Auditing

INTOSAI Guidance

The guideline outlines a common understanding of what defines high quality work in performance auditing.

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The Performance Auditing Process

INTOSAI Guidance

GUID 3920 is intended to help the auditor interpret the requirements set out in ISSAI 3000, and provide advice to the auditor on how to fulfil these requir...

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Compliance Audit Standard

INTOSAI Standards

The document explains the authority of the guidelines and it shows the diversity in organizing and reporting on compliance audit and the relationship to other auditing...

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Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit

INTOSAI Guidance

There is a need for specific guidance in identifying regularity and/or propriety criteria in compliance audit. The ISSAIs define that complian...History of project development

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Audit of International Institutions

INTOSAI Guidance

The guideline intends to enhance accountability in international institutions to meet present standards for good governance

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Arrangements for audit of International Institutions

INTOSAI Guidance

The purpose of this guideline is to define the principles that international institutions should strive to adopt, in order to establish best practice and effective arr...

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Guidance on Audit of Information Systems

INTOSAI Guidance

The document provides the overarching framework for conducting audit of Information Systems within the IFPP. It is intended to provide the foundation for development o...

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Activities with an Environmental Perspective

INTOSAI Guidance

The purpose of this guide is to provide SAIs with a basis for understanding the nature of environmental auditing as it has so far developed in the governmental sphere.

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Environmental Auditing in The Context of Financial and Compliance Audits

INTOSAI Guidance

The document provides guidance to SAIs on how to conduct environmental audits by applying financial and compliance auditing practices.

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Sustainable Development: The Role of Supreme Audit Institutions

INTOSAI Guidance

The document offers an overview of the concept of sustainable development and includes practical guidance to SAIs how to integrate sustainable development into their a...

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Cooperation on Audits of International Environmental Accords

INTOSAI Guidance

This document aims to outline the approaches by which audits of international environmental accords might be carried out and to describe ways of co-operation between S...

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Guidance on the Audit of Public Debt

INTOSAI Guidance

INTOSAI GUID 5250 on the audit of Public Debt covers the three audit types, namely, Financial Audit, Performance Audit, and Compliance Audit....History of project development

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Public Debt Information Systems

INTOSAI Guidance

This document provides a general framework that can be used in SAIs audits to evaluate general and application controls of public debt manage,ment information systems ...

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Governance of Public Assets

INTOSAI Guidance

This documents aims to provide guidelines related to the role of SAIs in enhancing integrity, transparency, accountability and good governance for public assets in pub...

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Guideline for the Audit of Corruption Prevention

INTOSAI Guidance

The document aims to help SAI auditors in preparing and conducting the audit of anticorruption policies and procedures in government organizations within the scope of ...

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Guidance for the Audits of Public Procurement

INTOSAI Guidance

These guidelines intend to help the auditor in understanding the specific subject matter of public procurement and in applying relevant ISSAIs in that context.

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Guidance on Audit of the Development and Use of Key National Indicators

INTOSAI Guidance

The document is intended to enhance SAI´s operational performance in practice related to the audit of development and use of key national indicators

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Guidance on Performance Audit of Privatisation

INTOSAI Guidance

This document aims to provide guidance to the auditor on how to conduct performance audits related to the specific subject matter of privatisation of a government func...

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Guidance on Auditing Disaster Management

INTOSAI Guidance

Supreme Audit Institutions (SAIs) have an important role in ensuring accountability and transparency in the way disasters are managed (when pre-disaster activities are...History of project development

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Cooperative Audits between SAIs

INTOSAI Guidance

This document aims to provide Supreme Audit Institutions with a tool for preparing, implementing and following up on bilateral and multilateral audits.

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The importance of an independent standard-setting process

INTOSAI Guidance

A successful standard-setting due process produces high-quality standards that yield relevant, reliable, neutral, consistent, and comparable financial statements that ...

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Evaluation of Public Policies

INTOSAI Guidance

This documents aims at helping Supreme Audit Institutions and entities in charge of evaluation to reach the objective of an evaluation, which is to analyse neutrally a...

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Good Practices Related to SAI Independence

INTOSAI Guidance

The guide serves as a source of good practices to share means of increasing and improving SAI independence

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Good Practices Related to SAI Transparency

INTOSAI Guidance

The document shows examples of practices of SAIs relating to transparency and accountability.

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