ISSAI framework

E543235

professional standards framework public sector auditing standards framework

The ISSAI framework is a comprehensive set of professional standards and guidelines that define best practices for public-sector auditing worldwide.

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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 ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

International Organization of Supreme Audit Institutions → shortName → ISSAI framework ⓘ