Standard setting

Strategic Development 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 2023-2028.

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.

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

Forum for Intosai Professional Pronouncements (FIPP)

Forum for INTOSAI Professional Pronouncements (FIPP) was established as an INTOSAI permanent body in 2016.

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 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 through an open call for nominations.