ISSAI framework
E543235
The ISSAI framework is a comprehensive set of professional standards and guidelines that define best practices for public-sector auditing worldwide.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ISSAI framework canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5739253 — 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: ISSAI framework Context triple: [International Organization of Supreme Audit Institutions, shortName, ISSAI framework]
-
A.
ISSP
ISSP is a renowned research institute of the University of Tokyo specializing in condensed matter and solid state physics.
-
B.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
C.
ISA
ISA is the acronym for the International Seabed Authority, the intergovernmental organization responsible for regulating mineral-related activities in the international seabed area beyond national jurisdiction.
-
D.
ISA
ISA is the commonly used abbreviation for Integrated Science Assessments, which are comprehensive evaluations of scientific data used to inform environmental and regulatory decisions.
-
E.
ISA
ISA (Industry Standard Architecture) is an early computer bus standard used in IBM PCs and compatible systems to connect expansion cards and peripherals to the motherboard.
- 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: ISSAI framework Target entity description: The ISSAI framework is a comprehensive set of professional standards and guidelines that define best practices for public-sector auditing worldwide.
-
A.
ISSP
ISSP is a renowned research institute of the University of Tokyo specializing in condensed matter and solid state physics.
-
B.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
C.
ISA
ISA is the acronym for the International Seabed Authority, the intergovernmental organization responsible for regulating mineral-related activities in the international seabed area beyond national jurisdiction.
-
D.
ISA
ISA is the commonly used abbreviation for Integrated Science Assessments, which are comprehensive evaluations of scientific data used to inform environmental and regulatory decisions.
-
E.
ISA
ISA (Industry Standard Architecture) is an early computer bus standard used in IBM PCs and compatible systems to connect expansion cards and peripherals to the motherboard.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
professional standards framework
ⓘ
public sector auditing standards framework ⓘ |
| abbreviation | ISSAI NERFINISHED ⓘ |
| aimsTo |
harmonize public sector auditing practices internationally
ⓘ
promote accountability in the use of public funds ⓘ promote independence of supreme audit institutions ⓘ promote transparency in public sector auditing ⓘ |
| appliesTo | public sector auditing ⓘ |
| developedBy | INTOSAI NERFINISHED ⓘ |
| developerFullName | International Organization of Supreme Audit Institutions NERFINISHED ⓘ |
| encourages | adoption of international best practices in public sector auditing ⓘ |
| field |
public financial management
ⓘ
public sector auditing ⓘ |
| fullName | International Standards of Supreme Audit Institutions framework NERFINISHED ⓘ |
| governedBy | INTOSAI Professional Standards Committee NERFINISHED ⓘ |
| 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 ⓘ |
| hasTranslation | multiple official UN languages ⓘ |
| includes |
auditing standards
ⓘ
fundamental auditing principles ⓘ guidance for good governance ⓘ implementation guidelines ⓘ |
| language | English ⓘ |
| level |
auditing standards
ⓘ
founding principles and prerequisites for the functioning of supreme audit institutions ⓘ fundamental auditing principles ⓘ guidelines and practice notes ⓘ |
| organizedAs | hierarchical structure of levels ⓘ |
| purpose |
to define best practices for public sector auditing
ⓘ
to enhance quality and consistency of public sector audits ⓘ to provide professional standards for supreme audit institutions ⓘ |
| relatedConcept |
good governance
ⓘ
public accountability ⓘ supreme audit institution independence ⓘ |
| relatedTo | INTOSAI Framework of Professional Pronouncements NERFINISHED ⓘ |
| scope | worldwide ⓘ |
| status | internationally recognized guidance for public sector auditing ⓘ |
| supports |
capacity building of supreme audit institutions
ⓘ
quality control in public sector audits ⓘ |
| targetUser |
public sector auditors
ⓘ
supreme audit institutions ⓘ |
| typeOfStandard | non-binding professional guidance ⓘ |
| updatedBy | INTOSAI congress decisions ⓘ |
| usedFor |
compliance audits in the public sector
ⓘ
financial audits in the public sector ⓘ performance audits in the public sector ⓘ |
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: ISSAI framework Description of subject: The ISSAI framework is a comprehensive set of professional standards and guidelines that define best practices for public-sector auditing worldwide.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.