ISSAI

ISSAI stands for International Standards of Supreme Audit Institutions, a set of international standards for public-sector auditing developed by INTOSAI, the International Organization of Supreme Audit Institutions. The ISSAIs provide a framework of principles and requirements intended to promote accountability, transparency, and good governance by supreme audit institutions (SAIs). They cover the conduct of audits, audit quality, ethics and independence, and the governance context in which audits take place. The ISSAIs are designed for adoption or adaptation by SAIs to harmonize national practices and reporting. They are not legally binding themselves but are widely used as reference points and are periodically updated to reflect changes in governance, auditing practice, and technology.

Structure and scope: The ISSAIs are organized to address fundamental principles, financial audits, compliance audits, performance audits, and accompanying guidance on audit methodology, quality control, and professional ethics. Some standards apply across all audits, while others target specific types of audits or sectors, including information technology risk. The ISSAIs are designed to align with global auditing standards where appropriate, creating a coherent public-sector auditing framework that supports accountability to legislatures and citizens. By providing common terminology and expectations, the ISSAIs facilitate comparability and credibility of SAIs’ work across jurisdictions.