Here you will find all documents relevant to the evaluation of INTOSAI’s standard-setting activities.

Final evaluation report submitted to the Governing Board and TFSP for their meeting in November 2014

Previous versions of the report

Consultation responses received to date

Elements of the process of evaluation

1. At the 64th Governing Board meeting and INCOSAI 2013, the PSC presented these two reports as a basis for discussion of INTOSAI’s standard setting.

2. An initial plan for the evaluation was circulated within the PSC Steering Committee and the comments and input received were incorporated in the subsequent planning activities.

3. The first input to the evaluation was obtained through a survey conducted in the period 4 February to 3 March 2014 among members of INTOSAI that had recently participated in the development or approval of ISSAIs or INTOSAI GOVs. 155 persons answered the questions and provided their comments on the ISSAIs and INTOSAI’s standard-setting activities.

PSC survey results – all respondents
PSC survey results – PSC Subcommittees and members of the Harmonisation Project
Survey results broken down on the six themes referred to in the evaluation plan
PSC survey – comments provided by participants

4. The second input was a benchmarking of INTOSAI’s standard-setting processes against three other standard setters and INTOSAI GOV 9200.

5. The third input was an evaluation by the IDI of how well the standard-setting process and resulting standards serve the needs of INTOSAI’s implementing efforts and the SAIs’ and auditors’ who use the standards.

6. The fourth input was a joint assessment by FAS, PAS and CAS of the challenges of developing clear and consistent auditing standards that can be referred to in audit reports.

7. The fifth input came from the members of the PSC Steering Committee. The four first inputs were discussed among the chairs of the PSC and four of its five subcommittees in Copenhagen 3-4 April 2014. The chairs agreed on a set of proposed development goals for 2028 that would serve to clarify INTOSAI’s level of ambition in the field of standard-setting and identified the challenges that should be addressed to improve INTOSAI’s standard setting. These observations and suggestions were presented to the full PSC Steering Committee in Bahrain 20-22 May where the committee provided further input on the strengths, weaknesses, opportunities and threats of key elements of INTOSAI’s standard-setting process.

8. The sixth source will be interviews to obtain the perspectives of INTOSAI’s key partners on relevant issues in the field of development and implementation of ISSAIs.

9. The seventh source of input will be provided by the wider membership of INTOSAI through the Regional Working Groups, which will be asked to provide comments and input to a draft evaluation report and draft recommendations in the course of July and early August 2014.

10. The final version of the report and recommendations will be circulated for comments and observations within the Task Force on Strategic Planning, the Chairs of the CBC and KSC, discussed by the Finance and Administration Committee at its meeting in September 2014 (main focus on any financial or administrative aspects), and it will then be circulated for final comments within the PSC Steering Committee before the final submission to the Governing Board.

Other input to the evaluation report


  • Strategic Development Plan
  • FIPP
  • Due process
  • Voluntary financial contributions
  • Drafting conventions/key terms
  • Maintenance of ISSAIs/INTOSAI GOVs
  • Evaluation Report


  • Introduction
  • Members
  • Meetings


  • Performance Audit Subcommittee
  • Financial Audit and Accounting Subcommittee
  • Compliance Audit Subcommittee
  • Internal Control Standards