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INTOSAI Presentation - IFAC

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<strong>INTOSAI</strong> Professional Standards Committee<br />

The ISSAI Framework<br />

ISSAI 1 Founding Principles<br />

ISSAI 10-99<br />

Prerequisites for the Functioning of SAIs<br />

ISSAI 1000-1999<br />

Financial Auditing Guidelines<br />

(Provide Practice notes to ISAs)<br />

ISSAI 100-999 Fundamental Auditing Principles<br />

ISSAI 1000-5999 Auditing Guidelines<br />

Implementation guidelines<br />

ISSAI 3000-3999 Performance<br />

audit guidelines<br />

<strong>INTOSAI</strong> GOV<br />

9100-9299<br />

Specific guidelines<br />

<strong>INTOSAI</strong> Guidance for Good Governance<br />

ISSAI 4000-4999 Compliance<br />

audit guidelines<br />

ISSAI = International Standards of Supreme Audit Institutions<br />

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