INTOSAI Framework of Professional Pronouncements: Strategic Development Plan 2023–2028

As we mark one year into the Strategic Development Plan (SDP) for INTOSAI's Framework of Professional Pronouncements (IFPP), we would like to draw your attention to this important document and highlight some of the activities ahead.

The SDP is aligned with the INTOSAI Strategic Plan (2023 to 2028) and aims to support the achievement of INTOSAI's Goal 1, to «Develop, Advocate for and Maintain Professional Standards for SAIs». The overall aim of this SDP is to develop the IFPP towards a clear, consistent and relevant set of professional pronouncements. This would contribute to ensuring the overall quality of the framework and support the entire process of setting standards, implementing them, and gathering feedback to further improve the standards.

To pursue INTOSAI’s vision for developing the IFPP, this SDP defines the following five strategic initiatives:

1. The ‘A’ Initiative – Improving accessibility to the pronouncements, which entails digitalizing the entire IFPP and to make its content more accessible for SAIs and auditors.
2. The ‘T’ Initiative – Developing clear and consistent terminology for the IFPP, where the ambition is to define the terminology that will be used in all future professional pronouncements.
3. The ‘P’ Initiative – Updating the content and presentation of the INTOSAI Principles to achieve a clear and consolidated set of INTOSAI Principles stemming from the current INTOSAI-P documents, presented in a way that is easily accessible for users both inside and outside INTOSAI
4. The ‘I’ Initiative – Ensuring the clarity of the ISSAIs, working towards a clear and understandable set of ISSAIs that can support SAIs in delivering high-quality audits.
5. The ‘G’ Initiative – Developing a better approach to providing guidance to ensure easy access to relevant and high-quality guidance material, and to encourage INTOSAI bodies and SAIs to develop and share guidance material.

The implementation of these initiatives will be done through five separate projects that will be coordinated through a Core group. The process of setting up these projects is currently ongoing, and resource persons will subsequently be recruited. People with various skillsets and special interest for the different projects is needed for this very important work, and it will also be important to involve people from a diversity of SAIs with different systems.

Stay tuned for updates on this important work as we collectively shape the future of global audit standards. Your involvement is key to the success of this endeavour!