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Adopting the ISSAIs is a major challenge for supreme audit institutions and it is important that key partners, in particular parliaments, understand why we are adopting the ISSAIs, what this means for them in exercising their oversight roles, and how they can best support us while we are implementing the ISSAIs.

To help with this process, the INTOSAI Capacity Building Committee, through its workstream on Auditing in Complex and Challenging Contexts (ACCC), has produced the attached resources:


We would encourage SAIs to use these when briefing their parliaments, in particular the financial oversight committees. The documents can be adapted, if necessary, to suit the specific country context and the messages which each SAI may wish to share with its parliament, both members and staff. A separate version of these will shortly be produced for those SAIs operating within the Court model of audit.

If you would like any further information on these resources please contact