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International Standards of Supreme Audit Institutions (ISSAI)

The International Standards of Supreme Audit Institutions (ISSAI) state the fundamental prerequisites for the orderly function and professional conduct of SAIs and the fundamental principles in auditing of public entities. They are issued by the International Organisation of Supreme Audit Institutions.

 The INTOSAI Guidance for Good Governance (INTOSAI-GOV) provides guidance to public authorities on the proper administration of public funds. These standards offer guidance for all SAIs which are fully independent in deciding whether and to what extent to rely on the tools comprised in the ISSAI framework.

 The standards and guidelines produced draw on a variety of sources including available INTOSAI material and the work of standard setting bodies such as the International Federation of Accountants (IFAC) and the International Auditing and Assurance Standards Board (IAASB). The work is coordinated by the INTOSAI Professional Standards Committee (PSC). SAIs are fully independent in deciding whether and to what extent to rely on the tools comprised in the ISSAI framework.

The ISSAI framework is structured in four levels:

  • Level 1: Founding Principles
  • Level 2: Prerequisites for the Functioning of SAIs
  • Level 3: Fundamental Auditing Principles
  • Level 4: Auditing Guidelines

 Executive Summaries of the ISSAI and INTOSAI GOV can be found on the INTOSAI website.

 In its Strategic Plan 2011-2017 EUROSAI has committed itself to provide high quality translation of the ISSAIs and INTOSAI GOVs into the official EUROSAI languages.

 Goal Team 2 promotes the translation of the standards into Russian (the only EUROSAI working language in which they do not already exist) and provides them on this website.

Goal Team 2 also offers other materials and documents related to the ISSAI framework in its section

 SAIs that wish to translate the ISSAI into their national languages should observe the Translation policy of the INTOSAI PSC.

 The INTOSAI Development Initiative (IDI) has launched a web portal for the ISSAI Implementation Initiative (3i Portal) which aims at creating and sharing knowledge and information regarding the implementation of ISSAIs.

 

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