Strategic Developement Plan (SDP)

The strategic development plan establishes the general strategy and working plan for INTOSAI standard setting. It contains all initiatives to develop, revise or withdraw professional pronouncements. The current SDP comprises the period between 2020-2022.

Decisions on the organisation of the planning process and the content of the Plan are taken by the PSC Steering Committee, after external consultation with the advisory bodies, and with the consent of the chairs of the CBC and KSC, and it is based on proposals elaborated by FIPP.​

Due Process

The due process defines the procedures through which INTOSAI issues professional standards and other pronouncements. It sets the steps that must be followed when developing, revising and withdrawing the International Standards of Supreme Audit Institutions (ISSAIs) and any other pronouncements that form part of INTOSAI’s framework of professional pronouncements.

The purpose of the due process is to maintain the integrity and rigour of the ISSAIs and all other professional pronouncements in the framework.

Due Process INTOSAI _1_.jpg

Click here to watch a video of the Due Process for INTOSAI Standard Setting

Forum for Intosai Professional Pronouncements (FIPP)

FIPP is a Forum that consists of experts who have been appointed to act in the interest of the full INTOSAI membership, to follow and facilitate the development of individual draft pronouncements embodied in the Strategic Development Plans for the IFPP (SDP).

FIPP ensures the technical quality and consistency of the pronouncements and approves their inclusion in the framework, before they are presented to the INTOSAI Governing Board by the relevant committee - all according to the due process for the INTOSAI Framework of Professional Pronouncements.

The chairs of the PSC, CBC and KSC ensure the effective operation of FIPP in line with FIPP’s terms of reference, and establish the appropriate mechanisms in that regard.

The composition of the forum intends to mirror, as much as possible, the membership of INTOSAI in respect to regional representation, SAI models, audit types and audit/capacity developing expertise. The members are selected through a joint decision by the chairs of the Capacity Building Committee (CBC), Knowledge Sharing Committee (KSC) and Professional Standards Committee (PSC) in consultation with the FIPP chair, following an open call for nominations. 

Current members of FIPP:

Åse Kristin Hemsen (chair) - SAI Norway
Kristoffer Blegvad (vice chair) - SAI Denmark
Aleksandra Popovic - SAI Sweden
Beryl Davis - SAI United States of America
Chandra Bhandari - SAI Nepal
Deepak Anurag – SAI India
Einar Gørrissen - INTOSAI Development Initiative (IDI)
Gerard Ross – European Court of Auditors
Jane Meade - SAI Australia
Josephine Mukomba - AFROSAI-E Secretariat
Karen Elizabeth Alejandrina Belteton Mohr - SAI Guatemala
Lissa Lamarche - SAI Canada
Mahmood H. Mahmood - SAI Bahrain
Marita Salgrave - SAI Latvia
Tashi Tobgay - SAI Bhutan
Toma Donchev – SAI Bulgaria

Technical Support Function

The Technical Support Function (TSF) contributes to INTOSAI’s standard setting activities by providing ad hoc technical support for INTOSAI working groups, committees or FIPP, under the coordination of the PSC.

TSF activities consist mainly of:

  • assisting the definition of projects for inclusion in the Strategic Development Plan (SDP) -including technical research work
  • undertaking approved SDP projects (including technical preparation and drafting support)
  • analysing and processing the results of the exposure process.

The TSF also assists the PSC Chair in its role of oversight over the due process, and it will help to manage and maintain the IFPP more generally.

The TSF consists of one manager and two officers, seconded by their institutions to work for INTOSAI.

TSF Manager 

TSF Officer 

TSF Officer 


Mr. George Haule
SAI Tanzania 


Mr. Amnon Mwasakatili
SAI Tanzania  

Currently vacant* 


Appointments made to the TSF will take effect from 1 May 2021 and will be for an initial period of one year (renewable).

See the job profile here 

To apply, candidates must submit the following documents to the secretariat of the Professional Standards Committee at, no later than 31 March 2021:  

  • nomination form (word template here), duly signed by the candidate and the head of the SAI;  
  • motivation letter explaining the main reasons why the candidate wants to be a TSF officer and how her/his background and professional experience can constructively contribute to the work of the TSF (no more than 400 words); 
  • curriculum vitae.  

Based on the analysis of the documentation, suitable candidates will be interviewed during April 2021 by representatives of the PSC. The responsible body for the final selection of candidates is the PSC Chair, who will consult the CBC, KSC and FIPP Chairs before making the final selection. 

If you have any questions in relation to this job profile or the attached documents, or would like to chat informally about any aspect of the TSF, you are more than welcome to email the PSC Secretariat at: or 


  • Meeting Documents

    Minutes PSC SC 2009

  • Working Documents

    The INTOSAI Standards Liaison Officer Network 2020

    The ISLO network provides a method and focus for receiving feedback at INTOSAI level, but also for targeted communication on standards issues back into the community, dialogue around the standard-setting process, and the application of the framework in practice.

  • Plans

    Strategic Development Plan 2020-2022

    The Strategic Development Plan (SDP) guides the development of the International Framework of Professional Pronouncements, provides overall coordination of the work and helps plan for the effective use of INTOSAI resources.

  • Reports

    PSC Progress Report 2020

    The PSC secretariat´s Progress Report: main activities since INCOSAI 2019.