Professional standards and guidance
Professional standards and guidance provide a set of requirements or standards that all members of the profession should follow. In the INTOSAI context, the INTOSAI Framework for Professional Pronouncements underpin the public sector audit profession and enable SAIs’ to fulfil their role and mandate with quality and consistency.
Auditing the response to the COVID-19 pandemic: Criteria for audit judgement
Competency framework for public sector audit pr ofessionals at Supreme Audit Institutions
Developing Pathways forthe Professional Development ofAuditors in a Supreme Audit Institution (SAI)
2018 Strengthening SAIs ENG
Increase Use and Impact of Audit Reports ENG
Occasional paper produced October 2020: The Future-Relevant Value-Adding Auditor
NEWS for Professional standards and guidance
Applying the ISSAIs and closing the circle
The Professional Standards Committee (PSC) recently carried out a large consultation with Supreme Audit Institutions (SAIs) worldwide as part of the planning for the Strategic Development Plan 2020-2025 (SDP). The SDP was created in 2016 to provide the general...
Revised capacity building guide now available
The first CBC guide to be revised, "Building capacity in SAIs", has now been replaced by the new "Strengthening of SAIs - a guide for improving performance" and is available in the CBC document library. The revision has been carried out by the external consultant...