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Invitation to comment: Strategic Development Plan 2023–2025

On a periodical basis, the INTOSAI community is invited to provide input on the future of the organization's standard-setting activities in general and the INTOSAI Framework of Professional Pronouncements (IFPP) in particular.

The IFPP contains the formal declarations of the INTOSAI community on public audit matters and serves to operationalize the INTOSAI Strategic Plan. It comprises the following types of documents:

  • INTOSAI-Ps: high-level principles that specify the role of Supreme Audit Institutions (SAIs) in society and the prerequisites for their functioning
  • ISSAIs: international standards for public sector auditing; and
  • GUIDs: guidance on how to apply the standards

In order to ensure that the framework meets the needs of the public audit community, the Forum for INTOSAI Professional Pronouncements (FIPP) prepares, in consultation with the INTOSAI Goal Chairs, the Strategic Development Plan (SDP). The SDP lays down the general strategy and working plan for the development of the IFPP and is drafted for a period of three years.

The exposure draft for the upcoming SDP 2023–2025, which contains, in particular, initiatives to improve the clarity and understandability of the IFPP, is now presented for comments.

All SAIs and INTOSAI partners are invited to consider whether the topics addressed are relevant and useful and, if need be, to make suggestions as to where further improvement is needed.

Below please find the invitation letter addressed to the INTOSAI community by the FIPP and the exposure draft of the SDP. The invitation letter includes details on how to submit your feedback by 14 April 2023. All feedback will be considered as a matter of public record and may be posted on the website. Feedback is accepted in the five official INTOSAI languages.


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