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The International Standards for Supreme Audit Institutions1 (ISSAIs) is a framework of standards within INTOSAI. This guide aims to sensitize SAIs to the strategic considerations and decisions necessary before taking the first steps towards implementation of the ISSAIs. The XX INCOSAI2 in Johannesburg, South Africa, in 2010 called upon INTOSAI members to:

  1. Use the ISSAI framework as a common frame of reference for public sector auditing;
  2. Measure their own performance and auditing guidance against the ISSAIs;
  3. Implement the ISSAIs in accordance with their mandate and national legislation and regulations.