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 diagram

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 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.

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

Documents

  • Terms of Reference

    PSC Terms of Reference

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