About the ISSAI framework

The International Standards of Supreme Audit Institutions (ISSAIs) framework, formally established in 2007, reflects the ambition of the International Organisation of Supreme Audit Institutions (INTOSAI) to provide its membership and other interested parties with a framework of professional high-quality auditing standards.

The document The purpose of INTOSAI's professional standards offers a more detailed description of the framework.

Pronouncements issued by INTOSAI are included in the ISSAI framework as either ISSAIs or INTOSAI GOVs (INTOSAI Guidance for Good Governance).

The first complete set of ISSAIs was presented and endorsed at the INTOSAI Congress in South Africa in 2010, and INTOSAI's ambition and aspiration for the ISSAI framework were expressed in the South Africa Declaration.

The development of ISSAIs and INTOSAI GOVs takes place in cooperation with other recognized standard-setting bodies and in compliance with the Due process for developing, revising and withdrawing professional standards


Officially authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI), the vast majority of the professional standards and guidelines are available in INTOSAI's five official languages.

The International Standards of Supreme Audit Institutions (ISSAI) state the basic prerequisites for the proper functioning and professional conduct of Supreme Audit Institutions and the fundamental principles in auditing of public entities.

INTOSAI Guidance for Good Governance (INTOSAI GOV) providing guidance to public authorities on the proper administration of public funds. 

The benefits and values of using the ISSAIs are many and diverse, but include increased and uniform quality of audit, enhanced credibility and professionalism. Much effort and significant amounts of time is  devoted to raise awareness of the ISSAIs in the INTOSAI community and encourage SAIs to implement the ISSAI framework.