The INTOSAI Framework of Professional Pronouncements. INTOSAI pronouncements foster credibility and relevance of public audit by setting internationally recognized professional principles and standards that promote excellence in the application of methodology, and support the effective functioning of Supreme Audit Institutions in the public interest.

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This framework – The INTOSAI Framework of Professional Pronouncements (IFPP) – contains three categories of professional pronouncements: The INTOSAI Principles (INTOSAI-P) The INTOSAI Principles consist of founding principles and core principles.

The IFPP consists of: • INTOSAI-P: High level principles that specify the role of Supreme Audit Institutions in society and the prerequisites for their functioning • ISSAIs: Authoritative international Standards for public se...

ISSAI 2200 – Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing

With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), editorial changes were made in 2019

The document provides the overarching framework for conducting audit of Information Systems within the IFPP. It is intended to provide the foundation for development o...

With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed and relabeled as GUID 3920 The Performance Auditing Process – with editorial changes in 2019

With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed to Performance Audit Standard with editorial changes in 2019

IFPP Category. INTOSAI Standards Evolution. 1) Endorsed as General standards in Government Auditing and standards with ethical significance in 2001 2) Content reformulated and endorsed as Fundamental Principles of Financial Auditing in 2013