The Review of the INTOSAI Framework of Professional Pronouncements (Component I)
The development of the Strategic Development Plan (SDP) for 2020-2022, based on inputs from a wide consultation and a technical review of the current documents, identified the need for further analysis of the IFPP to better define, scope and plan its future development.
This project aims to look at the clarity (of concepts and drafting) and presentation of the framework. The review will neither question the formal requirements nor make proposals for factual changes to the substance of those requirements (and therefore the way audits are done). Development of new pronouncement material (components 2 and 3 of the SDP) can continue in parallel, but be cognizant of the outcome of this project.
The project has been divided into the following phases:
First phase: Desk review
The PSC secretariat and the Technical Support Function analysed the pronouncements concerning the audit of performance and compliance objectives. INTOSAI bodies involved in the standard-setting process were asked to provide feedback. The full set of documents concerned – analysis and feedback received - is available for consultation at this web page's end.
Second phase: Online discussions to further explore specific issues
To make the process as open and collaborative as possible, the PSC secretariat included views and feedback from across the INTOSAI community. In this phase, we also invited users of the framework from the recently established ISLO network. Discussions focused on key issues identified in the previous phase as needing further reflection. Each session focused on a different subject and was primarily guided by questions covering different aspects of the issue (see the table below).
23 November (12h00 CET)
What is the purpose of the standards framework (IFPP), and how can the needs of different user groups be accommodated? See minutes here |
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1 December (12h00 CET)
What is guidance and how do we ensure it is soundly-based, useful and available?
What possibilities do new ways of working bring? See minutes here |
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15 December (12h00 CET)
Do the concepts of ‘principles’ and ‘standards’ refer to documents, or elements of their content, and what do they mean in practice? See minutes here |
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19 January (12h00 CET)
Compliance audit is ‘generally conducted’ in cooperation with one of the two other audit types: should this have an impact on how the material (standards and guidance) in the framework is sorted and presented? See minutes here |
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02 February (12h00 CET) Financial audit: impact and implications of relationship with the ISAs. INTOSAI’s financial auditing standards are based on the International Standards on Auditing (ISAs) developed by the International Auditing and Assurance Standards Board (IAASB). While the principles are set out in ISSAIs 100 and 200, the standards in the form of ISSAIs 2200 – 2810 are simply renumbered ISAs. Guidance on applying ISAs in the public sector context is given with the ISAs themselves, supplemented by GUID 2900 currently being finalised. More information, including the specific arrangements concerning ethics and quality control, can be found in the recently adopted ISSAI 2000. See minutes here |
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23 February (13h30 CET) Are pronouncements on performance auditing sufficiently clear to do the work? See minutes here |
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In order to support Auditing in complex and challenging contexts (ACCC), SAI Sweden organised a meeting in 2021 to hear SAIs in these contexts about their views on the INTOSAI Framework of Professional Pronouncements (IFPP). It happened through the CBC workstream.
Third phase: Survey to identify the needs of the INTOSAI community
We carried out an Intosai-wide survey (third phase) in 2021, addressed to all Intosai members, to ensure the best possible input and identify the needs of the Intosai community. Please see the here.
Fourth phase: Data analyses of the Survey
We will discuss the preliminary results in meetings with Intosai stakeholders. They will happen as shown in the table below:
Goal Committee Chairs | Minutes |
Afrosai, Carosai | Minutes |
ISLO | Minutes |
FAAS | Minutes |
Subcom Chairs | Minutes |
Olacefs | Minutes |
Eurosai | Minutes |
Arabosai | Minutes |
ICS | Minutes |
Asosai, Pasai | Minutes |
CAS | Minutes |
PAS | Minutes |
IDI+GS | Minutes |
External Partners | Minutes |
You can download the preparatory documentation in En, glishSpanish, French and Arabic.
See the summary of the workshps here and the preliminary document here