See here the first version of the strategic development plan, approved by INTOSAI´s Governing Board in 2016.

 

One of the activities that is being developed within the SDP 2017-2019 is the relabeling and renumbering of a group of documents, that are not being considered in any of other SDP projects. This procedure is one of the mechanisms necessary to make the migration from the former ISSAI Framework to the new INTOSAI Framework of Professional Pronouncements (IFPP). The SDP 2017-2019 contains the general structure for relabeling and renumbering the documents and was supplemented by the following document - Relabeling and renumering - full structure

 

During 2017, the PSC, CBC and KSC Chairs decided to promote a revision process, considering that the first SDP was produced with severe time constraints. The different INTOSAI bodies were consulted and following the procedures established at the “Due Process for the INTOSAI Framework of Professional Pronouncements”, the PSC Steering Committee, based on a technical analysis made by FIPP, approved a proposal for a revised SDP, that was endorsed by Governing Board at its 70th meeting in November 2017. 

 

Revised version of the SDP (with track changes or clean version

 

See in table below the status of each project in the current SDP:

 

Number of the Project in the SDP

Title of the Project

Category of pronouncement

Responsible Working Group[1]

Responsible

Goal Chair

Current stage of the Project

Related documents

1.1

Updating the preamble of

INTOSAI-P 10 to include a

reference to the UNs

resolutions 

INTOSAI -P

-

PSC

Endorsement version approved in 71th GB meeting

Approved Project Proposal 

 

Approved Exposure Draft 

 

Final Pronouncement

1.2

A more principles-based and

future-proof ISSAI 200

ISSAI

 

FAAS

PSC

Exposure draft approved by FIPP 

Project Group working on the endorsement version

Approved Project Proposal 

 

Approved Exposure Draft

1.3

Consolidate and improve

INTOSAI practice notes to

ISSAIs

ISSAI

FAAS

PSC

Project group working on exposure draft 

Approved project proposal 

2.1

Acceptability of a public sector financial reporting framework

GUID

 

FAAS

PSC

Project group working on exposure draft 

 

Approved project proposal 

2.2

Guidance for examining and reporting on the regularity and propriety aspects in compliance audits (ref. old ISSAI 4100).

GUID

CAS

PSC

 

Exposure draft conditionally approved by FIPP [4]

Approved Project Proposal

2.3

Guidance on carrying out combined audit in accordance with mandate of SAI

GUID

CAS ( project lead)

FAAS

PAS

PSC

Project group working on updating the project proposal 

Scoping paper[2]

 

 

 

2.5

Consolidated

and improved

guidance on

understanding

internal

control in an

audit

GUID

ICS

PSC

As communicated by the ICS, the project will not be initiated

 

2.6

Consolidated

and improved

guidance on

reliance on the

work of

internal

auditors.

GUID

ICS

PSC

Project proposal approved by FIPP

 

Project group working on exposure draft 

Scoping Paper

 

 Approved Project Proposal

2.7

Consolidating

and aligning

guidance for

audits of

Privatization

with ISSAI 100

 

 

GUID (Audit of Privatization)

Ad hoc Project group

KSC

Project proposal  approved by FIPP 

 

 

Initial Review

GUID (Audit of Public-Private Partnership - PPP)

Ad hoc Project Group

KSC

Project proposal approved by FIPP

Approved project proposal

2.8

 Consolidating and aligning guidance on IT audit with ISSAI 100

 

GUID (Audit on Information Systems) 

WGITA

KSC

 

 

Endorsement version approved by FIPP  

 

Approved Project Proposal - GUID 5100

 

Approved Project Proposal - GUID - 5100

 

Approved endorsement version - GUID 5100

 

GUID (Audit on Security of Information Systems)

WGITA

KSC

Project group working on a new version of the endorsement version, after recommendations by FIPP

Approved Project Proposal GUID-5101

 

Approved exposure draft

2.9

GUID on the Audit of Public Debt

 

GUID

WGPD

KSC

Exposure draft approved by FIPP 

 

Exposure period until August 23 - 2019

Approved Project Proposal

 

Approved Exposure Draft

2.10

Consolidating

and aligning

the audit of

disaster

related aid

with ISSAI 100.

GUID

Project group to be set up

KSC

Project proposal  approved by FIPP 

 

Project group working on exposure draft 

Initial Review 

 

Approved project proposal

2.11

Guidance for Public Procurement Audit

GUID

WGPPA

KSC

Project group working on a new version of the exposure draft, after recommendations by FIPP 

Scoping paper 

 

Approved Project Proposal

 

2.12

International

Pronouncement

on

Jurisdictional

Activities of

SAIs

GUID

Forum of Jurisdictional SAIs (under WGVBS)

KSC

Endorsement version approved by FIPP

 

 

Approved project proposal

 

Approved exposure draft

 

Approved endorsement version

3.10

Guidance on audit of the use and development of key national indicators (KNI)

GUID

WGKNI

KSC

Endorsement version approved by FIPP 

 

 

Approved Project Proposal

 

Approved Exposure Draft

 

Approved endorsement version

[1] working group here covers any INTOSAI working group´, subcommittee, task force or project group that carries out work in accordance with the Due Process.

[2] In the cases that the scope of the project was not sufficiently defined at the SDP, the PSC-SC asked the FIPP to produce a scoping paper to fill this gap (decision taken at the PSC-SC meeting in 2017)

[3] In the case of projects 2.7 and 2.10, an initial was needed for better definition of possible outcomes

[4] FIPP suggested some changes to the text. If accepted by the project group, the text is automatically approved.

 

 

The other projects included in priority 3 of the current SDP have not been initiated yet.