The International Framework for Professional Pronouncements (IFPP) consists of:

  • INTOSAI principles (INTOSAI-P) which as fundamental principles have historical significance and specify the role and functions that Supreme Audit Institutions (abbreviated: SAI) should strive for. The essential principles enable the practical application of the basic principles, clarifying the role of the SAI in society as well as the high-level prerequisites for the proper functioning and professional management of the SAI.
  • International Standards of Supreme Audit Institutions (ISSAI), which include the basic principles of public sector auditing at the level of each engagement and standards that define organizational requirements at the SAI level, and specific principles and standards by type of audit: financial, performance audit, compliance audit and other types engagement.
  • Guidelines or INTOSAI Guidance (GUID) intended for more specific instructions for public sector auditors in the field of financial audit, performance audit, compliance audit, for other types of engagements, as well as audits in specific areas (environmental protection, privatization, corruption prevention, disaster relief, etc.)
  • Competency-related announcements/announcements (COMP).