International Standards of Supreme Audit Institutions
E543234
International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| International Standards of Supreme Audit Institutions canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5739252 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: International Standards of Supreme Audit Institutions Context triple: [International Organization of Supreme Audit Institutions, publishes, International Standards of Supreme Audit Institutions]
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A.
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
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B.
European Organization of Supreme Audit Institutions
The European Organization of Supreme Audit Institutions (EUROSAI) is a regional group of national audit institutions in Europe that promotes cooperation, knowledge sharing, and the improvement of public sector auditing among its members.
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C.
Asian Organization of Supreme Audit Institutions
The Asian Organization of Supreme Audit Institutions (ASOSAI) is a regional group of national audit institutions in Asia that promotes cooperation, knowledge sharing, and the development of public sector auditing standards among its member countries.
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D.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
-
E.
OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: International Standards of Supreme Audit Institutions Target entity description: International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
-
A.
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
-
B.
European Organization of Supreme Audit Institutions
The European Organization of Supreme Audit Institutions (EUROSAI) is a regional group of national audit institutions in Europe that promotes cooperation, knowledge sharing, and the improvement of public sector auditing among its members.
-
C.
Asian Organization of Supreme Audit Institutions
The Asian Organization of Supreme Audit Institutions (ASOSAI) is a regional group of national audit institutions in Asia that promotes cooperation, knowledge sharing, and the development of public sector auditing standards among its member countries.
-
D.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
-
E.
OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
auditing standard
ⓘ
public sector auditing standard ⓘ |
| abbreviation |
INTOSAI standards
ⓘ
ISSAI NERFINISHED ⓘ |
| appliesTo | supreme audit institutions ⓘ |
| basedOn |
Lima Declaration
NERFINISHED
ⓘ
Mexico Declaration on SAI Independence NERFINISHED ⓘ |
| developedBy | International Organization of Supreme Audit Institutions NERFINISHED ⓘ |
| field |
government auditing
ⓘ
public sector auditing ⓘ |
| geographicScope | global ⓘ |
| governedBy | INTOSAI Professional Standards Committee NERFINISHED ⓘ |
| governs |
quality of public sector auditing
ⓘ
work of supreme audit institutions ⓘ |
| hasComponent |
ISSAI 100 – Fundamental Principles of Public-Sector Auditing
NERFINISHED
ⓘ
ISSAI 200 – Fundamental Principles of Financial Auditing NERFINISHED ⓘ ISSAI 300 – Fundamental Principles of Performance Auditing NERFINISHED ⓘ ISSAI 400 – Fundamental Principles of Compliance Auditing NERFINISHED ⓘ |
| hasPurpose |
to enhance the quality of public sector audits
ⓘ
to harmonize public sector auditing practices internationally ⓘ to promote independent and effective auditing by supreme audit institutions ⓘ to provide a framework for public sector auditing ⓘ |
| hasScope |
compliance audit
ⓘ
financial audit ⓘ performance audit ⓘ specialized public sector audits ⓘ |
| includes |
field audit standards
ⓘ
fundamental auditing principles ⓘ general auditing standards ⓘ guidelines for compliance audit ⓘ guidelines for financial audit ⓘ guidelines for performance audit ⓘ guidelines on ethics ⓘ guidelines on internal control ⓘ guidelines on transparency and accountability ⓘ reporting standards ⓘ |
| language | English ⓘ |
| promotes |
accountability in the use of public funds
ⓘ
independence of supreme audit institutions ⓘ objectivity in public sector auditing ⓘ professional competence of public sector auditors ⓘ transparency in public sector auditing ⓘ |
| publisher | INTOSAI General Secretariat NERFINISHED ⓘ |
| relatedTo |
INTOSAI Code of Ethics
NERFINISHED
ⓘ
INTOSAI Framework of Professional Pronouncements NERFINISHED ⓘ International Standards on Auditing NERFINISHED ⓘ |
| updatedBy | INTOSAI Congress NERFINISHED ⓘ |
| usedBy |
courts of audit
ⓘ
national audit offices ⓘ regional organizations of supreme audit institutions ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: International Standards of Supreme Audit Institutions Description of subject: International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
International Organization of Supreme Audit Institutions
→
publishes
→
International Standards of Supreme Audit Institutions
ⓘ