INTOSAI cấu trúc lại hệ thống ISSAI như sau:
https://www.issai.org/professional-pronouncements/?n=1-9
INTOSAI-P - 1 - The Lima Declaration
Summary
The Lima Declaration was signed during the IX INCOSAI in 1977 held in Lima, Peru.
This document is considered as the Magna Carta of government auditing, as it laid the
foundation of public Control. The declaration points out basics for audits and audit
institutions, which are necessary for achieving independent and objective results.
The principles established in the Lima Declaration have been recognized by the United
Nations General Assembly in Resolution 66/209 “Promoting the efficiency,
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accountability, effectiveness and transparency of public administration by strengthening
supreme audit Institutions” and Resolution 69/228 “Promoting and fostering the
efficiency, accountability, effectiveness and transparency of public administration by
strengthening supreme audit Institutions”.
The chief aim of the Lima Declaration is to call for independent government auditing. A
Supreme Audit Institution which cannot live up to this demand does not come up to
standard.
Rule of law and democracy are essential premises for really independent government
auditing and are the pillars on which the Declaration of Lima is founded.
IFPP Category
INTOSAI Principles
Evolution
Formerly known as ISSAI 1: The Lima Declaration
Declaration endorsed in 1977
Republished in 1998
With the establishment of the Intosai Framework of Professional
Pronouncements (IFPP), relabeled as INTOSAI-P 1 with editorial changes in 2019
https://www.issai.org/pronouncements/intosai-p-10-mexico-declaration-on-sai-
independence/
INTOSAI-P - 10 - Mexico Declaration on SAI Independence
Summary
Core principles on SAI Independence are the following:
1. The existence of an appropriate and effective constitutional/statutory/legal
framework and the de facto application provisions of this framework
2. The independence of SAI heads and members of collegial institutions, including
security of tenure and legal immunity in the normal discharge of their duties
3. A sufficiently broad mandate and full discretion, in the discharge of SAI functions
4. Unrestricted access to information
5. The rights and obligation to report on their work
6. The freedom to decide the content and timing of audit reports and to publish and
disseminate them
7. The existence of effective follow-up mechanisms on SAI recommendations
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8. Financial and managerial/administrative autonomy and the availability of
appropriate human, material and monetary resources
The principles are supported by application provisions to illustrate the principles and are
considered to be ideal for an independent SAI
IFPP Category
INTOSAI Principles
Evolution
Formerly known as ISSAI 10: Mexico Declaration on SAI Independence
Declaration endorsed in 2007
Preamble amended in 2018
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as INTOSAI-P 10 with editorial changes in 2019
https://www.issai.org/pronouncements/intosai-p-12-the-value-and-benefits-of-supreme-
audit-institutions-making-a-difference-to-the-lives-of-citizens/
INTOSAI-P - 12 - The Value and Benefits of Supreme Audit Institutions – making a
difference to the lives of citizens
Summary
The extent to which a Supreme Audit Institution (SAI) is able to make a difference to the
lives of citizens depends on the SAI:
Strengthening the accountability, transparency and integrity of government and public
sector entities
Principle 1: Safeguarding the independence of SAIs
Principle 2: Carrying out audits to ensure that government and public sector entities are
held accountable for their stewardship over, and use of, public resources
Principle 3: Enabling those charged with public sector governance to discharge their
responsibilities in responding to audit findings and recommendations and taking
appropriate corrective action
Principle 4: Reporting on audit results and thereby enabling the public to hold
government and public sector entities accountable
Demonstrating ongoing relevance to citizens, Parliament and other stakeholders
Principle 5: Being responsive to changing environments and emerging risks
Principle 6: Communicating effectively with stakeholders
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Principle 7: Being a credible source of independent and objective insight and guidance
to support beneficial change in the public sector
Being a model organisation through leading by example
Principle 8: Ensuring appropriate transparency and accountability of SAIs
Principle 9: Ensuring good governance of SAIs
Principle 10: Complying with the SAI’s Code of Ethics
Principle 11: Striving for service excellence and quality
Principle 12: Capacity building through promoting learning and knowledge sharing
IFPP Category
INTOSAI Principles
Evolution
Formerly known as ISSAI 12
Endorsed in 2013
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as ISSAI-P 12 with editorial changes in 2019
https://www.issai.org/pronouncements/intosai-p-20-principles-of-transparency-and-
accountability/
INTOSAI-P - 20 - Principles of Transparency and Accountability
Summary
Nine core principles how to promote accountability and transparency in the work of
Supreme Audit Institutions – SAIs
Principles of transparency and accountability are the following:
1. SAIs perform their duties under a legal framework that provides for accountability and
transparency
2. SAIs make public their mandate, responsibilities and strategy
3. SAIs adopt audit standards, processes and methods that are objective and
transparent
4. SAIs apply high standards of integrity and ethics for staff of all levels
5. SAIs ensure that these accountability and transparency principles are no
compromised when they outsource their activities
6. SAIs manage their operations economically, efficiently, effectively and in accordance
with laws and regulations and reports on these matters
7. SAIs report publicly on the results of their audits and on their conclusions regarding
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overall government activities
8. SAIs communicate timely and widely on their activities and audit results through the
media, websites and by other means
9. SAIs make use of external and independent advice to enhance the quality and
credibility of their work
IFPP Category
INTOSAI Principles
Evolution
Formerly known as ISSAI 20
Endorsed in 2013
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as INTOSAI-P 20 with editorial changes in 2019
https://www.issai.org/pronouncements/intosai-p-50-principles-of-jurisdictional-activities-
of-sais/
INTOSAI-P - 50 - Principles of jurisdictional activities of SAIs
Summary
INTOSAI P-50 establishes 12 principles that national legal framework shall provide the
SAIs to undertake jurisdictional activities.
1: The law should define the liability and sanction regime applicable to persons
accountable by law before the SAI.
2: The member(s) of the SAI, involved in the jurisdictional activities, should benefit from
guarantees legally spelled out, which explicitly ensure their independence toward the
public authorities.
3: The SAI should have legal powers or rights guaranteeing its access to information.
4: An irregular fact may be prosecuted or sanctioned only before the expiry of a
reasonable time from the moment it was committed or discovered.
5: Any judgement of the SAI must be open to be objected and reconsidered and is
subject to appeal or annulment in accordance with the national regulation.
6: The SAI must ensure that the persons accountable before it undergo a fair trial
guaranteed by the legal procedures.
7: The impartiality of the judgment process must be guaranteed by regulations
governing the activities of the jurisdictional SAIs and the resulting proceedings.
8: The SAI must ensure that the exercise of the jurisdictional activities leads to notified
and implemented judgement. The sanction of the personal liability of the litigant must be
effective.
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9: A person accountable by law cannot be condemned for the same irregularity to
several sanctions of the same nature imposed by the SAI. A person accountable by law
can only be condemned for the same irregularity to sanctions of a different nature
imposed by the SAI and other courts if the law so permits.
10: The SAI must guarantee the quality of jurisdictional procedures through an efficient
and systematic quality control.
11: The SAI must complete the jurisdictional procedure within a reasonable time.
12: The SAI must ensure that judgements, as any judicial decision, are made publicly,
respecting the secrecy and restrictions linked to confidentiality that are legally
mandatory as well as the protection of personal data.
IFPP Category
INTOSAI Principles
Evolution
Endorsed in 2019
https://www.issai.org/pronouncements/issai-100-fundamental-principles-of-public-
sector-auditing/
ISSAI - 100 - Fundamental Principles of Public-Sector Auditing
Summary
ISSAI 100 sets out fundamental principles that can be used by all SAIs, regardless of
their tasks and mandate.
ISSAI 100 presents a definition of public sector auditing and provides the essential
concepts, elements and principles that apply to all public sector audits. It sets out the
types and elements of public sector auditing as well as the principles that apply to public
sector auditing, both the general principles related to an audit, and the principles related
to the different phases of the audit process.
Elements of Public-sector auditing:
-the three parties (auditor, responsible party and intended users)
-subject matter, criteria and subject matter information
-types of engagement (attestation and direct reporting)
-confidence and assurance in public-sector auditing
Principles of Public-sector auditing
-organisational requirements
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-General principles
*ethics and independence
*professional judgement, due care and scepticism
*quality control
*audit team mangament and skills
*audit risk
*materiality
*documentation
*communication
-Principles related to the audit process
*planning an audit
*conducting an audit
*reporting and follow-up
ISSAI 100 also defines the authority of the ISSAIs for the first time within the Framework
and explains how the principles can be used to develop authoritative standards and how
auditors can refer to them. Principles can be used to establish authoritative standards in
three ways:
-as a basis on which SAIs can develop standards
-as a basis for the adoption of consistent national standards
-as a basis for adoption of the General Auditing Guidelines as standards.
IFPP Category
INTOSAI Standards
Evolution
Endorsed as Basic Principles in Government Auditing in 2001
Revised and renamed Fundamental Principles of Public-Sector Auditing in 2013
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), editorial changes were made in 2019
https://www.issai.org/pronouncements/issai-130-code-of-ethics/
ISSAI - 130 - Code of Ethics
Summary
ISSAI 130 is addressed to Head of SAIs, Executive officers, individual auditors and all
individuals working for or on behalf of the SAI who are involved in audit work
The independence, powers and responsibilities of the public sector auditor place high
ethical demands on the SAI and the staff they employ or engage for audit work. A code
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of ethics for auditors in the public sector should consider the ethical requirements of civil
servants in general and the particular requirements of auditors, including the latter’s
professional obligations.
Due to national differences of culture, language, and legal and social systems, it is the
responsibility of each SAI to develop its own Code of Ethics, which best fits its own
environment. Preferably these national Codes of Ethics should clarify the ethical
concepts.
The INTOSAI Code of Ethics is intended to constitute a foundation for the national
Codes of Ethics. Each SAI has the responsibility to ensure that all its auditors acquaint
themselves with the values and principles contained in the national Code of Ethics and
act accordingly.
The ISSAI 130 is based on five fundamental principles: integrity; independence and
objectivity; competence; professional behaviour; confidentiality and transparency.
IFPP Category
INTOSAI Standards
Evolution
Formerly known as ISSAI 30
First version adopted in 1998
Current version endorsed in 2016
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as ISSAI 130 with editorial changes in 2019
Summary
ISSAI 130 is addressed to Head of SAIs, Executive officers, individual auditors and all
individuals working for or on behalf of the SAI who are involved in audit work
The independence, powers and responsibilities of the public sector auditor place high
ethical demands on the SAI and the staff they employ or engage for audit work. A code
of ethics for auditors in the public sector should consider the ethical requirements of civil
servants in general and the particular requirements of auditors, including the latter’s
professional obligations.
Due to national differences of culture, language, and legal and social systems, it is the
responsibility of each SAI to develop its own Code of Ethics, which best fits its own
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environment. Preferably these national Codes of Ethics should clarify the ethical
concepts.
The INTOSAI Code of Ethics is intended to constitute a foundation for the national
Codes of Ethics. Each SAI has the responsibility to ensure that all its auditors acquaint
themselves with the values and principles contained in the national Code of Ethics and
act accordingly.
The ISSAI 130 is based on five fundamental principles: integrity; independence and
objectivity; competence; professional behaviour; confidentiality and transparency.
IFPP Category
INTOSAI Standards
Evolution
Formerly known as ISSAI 30
First version adopted in 1998
Current version endorsed in 2016
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as ISSAI 130 with editorial changes in 2019
https://www.issai.org/pronouncements/issai-140-quality-control-for-sais/
ISSAI - 140 - Quality Control for SAIs
Summary
ISSAI 140 is based on the key principles in the “”International Standards on Quality
Control, ISQC-1″” of the International Federation of Accountants (IFAC) and was
adapted as necessary to apply to SAIs. It establishes an overall framework for quality
control and outlines quality control measures that are relevant to achieving high quality
in the public sector environment. The framework is designed to apply to the system of
quality control for all the work carried out by an SAI.
The framework for an SAI’s system of quality control consists of the following:
1. Leadership responsibilities for quality within the SAI
2. Relevant ethical requirements
3. Acceptance and continuance of client relationships and specific engagements
4. Human resources
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5. Engagement performance and
6. Monitoring
IFPP Category
INTOSAI Standards
Evolution
Formerly known as ISSAI 40
Endorsed in 2010
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), relabeled as ISSAI 140 with editorial changes in 2019
https://www.issai.org/pronouncements/financial-audit-principles/
ISSAI - 200 - Financial Audit Principles
Summary
ISSAI 200 provides the key principles for the audit of individual or consolidated financial
statements, or specific elements thereof.
It covers the:
• authority of ISSAI 200;
• framework for financial auditing;
• elements of financial auditing; and
• financial audit principles.
ISSAI 200 provides the principles for an audit of financial statements or other forms of
presentation of financial information. The principles establish the minimum requirements
for public auditing standards set at national level, or standards applied by a SAI which it
has developed itself, or by others. The authority of the ISSAIs is covered by ISSAI 100.
IFPP Category
INTOSAI Standards
Evolution
1) Endorsed as General standards in Government Auditing and standards with ethical
significance in 2001
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2) Content reformulated and endorsed as Fundamental Principles of Financial Auditing
in 2013
3) Content reformulated and approved as Financial Audit Principles in 2020
Financial Audit
https://www.issai.org/pronouncements/application-of-the-financial-audit-
standards/
ISSAI - 2000 - Application of the financial audit standards
Summary
ISSAI 2000 incorporates the International Standards on Auditing (ISAs) into the financial
audit standards as stipulated by ISSAI 100 – Fundamental Principles of Public Sector
Auditing. ISSAI 2000 therefore outlines the special considerations in applying the
requirements of the ISAs in the context of audits in accordance with the ISSAIs.
IFPP Category
INTOSAI Standards
Evolution
ISSAI 2000 approved in 2020.
https://www.issai.org/pronouncements/financial-audit-standards/
ISSAI - 2200-2899 - Financial Auditing Standards
Summary
The Financial Auditing Standards (ISSAI 2200-2899) can be found at e-International
Standards. They are available under ‘IAASB eHandbook’. You need to register / log in
to access this service. The service is free of charge. You can also see here how to find
the standards at the IAASB website.
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The issai.org does not host copies of these ISAs to avoid needless duplication. A
formal agreement between the INTOSAI Professional Standards Committee (PSC) and
the International Federation of Accountants (IFAC) and its independent standard-setting
body the International Auditing and Assurance Standards Board (IAASB) allows us use
IFAC´s standards directly in our audit work.
We give the standards an “ISSAI” rather than an “ISA” number:
ISA 200 to ISA 810 ISSAI 2200 to ISSAI 2810
ISSAI 2200 – Overall objectives of the independent auditor and the conduct of an audit
in accordance with international standards on auditing
ISSAI 2210 – Agreeing the terms of audit engagements
ISSAI 2220 – Quality control for and audit of financial statements
ISSAI 2230 – Audit documentation
ISSAI 2240 – The auditor’s responsibilities relating to fraud in an audit of financial
statements
ISSAI 2250 – Consideration of laws and regulations in an audit of financial statements
ISSAI 2260 – Communication with those charged with governance
ISSAI 2265 – Communicating deficiencies in internal control to those charged with
governance and management
ISSAI 2300 – Planning an audit of financial statements
ISSAI 2315 – Indentifying and assessing the risks of material misstatement through
understanding the entity and its environment
ISSAI 2320 – Materiality in planning and performing an audit
ISSAI 2330 – The auditor’s responses to assessed risks
ISSAI 2402 – Audit considerations relating to an entity using a service organization
ISSAI 2450 – Evaluation of misstatements identified during the audit
ISSAI 2500 – Audit evidence
ISSAI 2501 – Audit evidence – specific considerations for selected items
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ISSAI 2505 – External confirmations
ISSAI 2510 – Initial audit engagements – opening balance
ISSAI 2520 – Analytical procedures
ISSAI 2530 – Audit sampling
ISSAI 2540 – Auditing accounting estimates and related disclosures
ISSAI 2550 – Related parties
ISSAI 2560 – Subsequent events
ISSAI 2570 – Going concern
ISSAI 2580 – Written representations
ISSAI 2600 – Special considerations – audits of group financial statements (including
the work of component auditors)
ISSAI 2610 – Using the work of internal auditors
ISSAI 2620 – Using the work of an auditor’s expert
ISSAI 2700 – Forming an opinion and reporting on financial statements
ISSAI 2701 – Communicating key audit matters in the independent auditor’s report
ISSAI 2705 – Modifications to the opinion in the independent auditor’s report
ISSAI 2706 – Emphasis of matter paragraphs and other matter paragraphs in the
independent auditor’s report
ISSAI 2710 – Comparative information – corresponding figures and comparative
Financial statements
ISSAI 2720 – The auditor’s responsibilities relating to other information
ISSAI 2800 – Special considerations – audits of financial statements prepared in
accordance with special purpose frameworks
ISSAI 2805 – Special considerations – audits of single financial statements and specific
elements, accounts or items of a financial statement
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ISSAI 2810 – Engagements to report on summary financial statements
IFPP Category
INTOSAI Standards
Evolution
Performance Audit
PA Principles ISSAI 300-399
https://www.issai.org/pronouncements/issai-300-performance-audit-principles/
ISSAI - 300 - Performance Audit Principles
Summary
ISSAI 300 defines and expresses INTOSAI’s recognition of the principles for the
auditing of economy, efficiency and effectiveness. It constitutes the basis for
performance audit standards in accordance to the ISSAIs.
The principles in ISSAI 300 can be used in three ways:
– as a basis for the development of standards;
– as a basis for the adoption of consistent national standards;
– as a basis for adoption of the Performance Audit Guidelines as authorative standards
The ISSAI 300 consists of three sections:
a) Framework for performance auditing
– definition of performance auditing
– economy, efficiency and effectiveness
– objectives of performance auditing
– applicability of ISSAI 300
b) Elements of Performance Auditing;
– the three parties
– subject matter and criteria
– confidence and assurance
c) Principles for Performance Auditing;
c.1) General principles (audit objective, audit approach, criteria, audit risk,
communication, skills, professional judgement and scepticism, quality control,
materiality and documentation);
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c.2) Principles related to the audit process (Planning, Conducting, Reporting, Follow-
up).
IFPP Category
INTOSAI Standards
Evolution
Endorsed as Field standards in government auditing and standards
with ethical significance in 2001
Content reformulated and endorsed as Fundamental Principles of
Financial Performance Auditing in 2013
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), renamed as Performance Audit Principles with
editorial changes in 2019
PA Standards ISSAI 3000-3899
https://www.issai.org/pronouncements/issai-3000-performance-audit-standard/
ISSAI - 3000 - Performance Audit Standard
Summary
The document reflects the experience of SAIs with a long tradition and well-established
standards of performance auditing. It is aimed mainly at those SAIs that are carrying out
or are planning to carry out this type of auditing.
The guidelines consist of five main parts:
Part 1 sets out the general framework for performance auditing (What is performance
auditing?)
Part 2 defines application of auditing principles to performance auditing (Government
auditing principles applied to performance auditing)
Part 3 provides standards and guidance for planning performance audits (Field
standards and guidance: Initiating and planning the performance audit)
Part 4 provides standards and guidance for conducting performance audits (Field
standards and guidance: Conducting the performance audit)
Part 5 provides standards and guidance for presenting the audit results (Reporting
standards and guidance: Presenting the performance audit)
The Appendices contain further information on how to plan and conduct performance
audits. They also include information on performance auditing in relation to information
technology (IT), and on conducting performance audits with an environmental
perspective. Further, a framework of system-oriented approaches in performance
auditing is presented.
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IFPP Category
INTOSAI Standards
Evolution
Endorsed as Standards and guidelines for performance auditing based on
INTOSAI´s Auditing Standards and practical experience in 2001
Endorsed as Standard for Performance Auditing in 2016
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), renamed to Performance Audit Standard with editorial
changes in 2019
Compliance Audit
https://www.issai.org/pronouncements/issai-400-compliance-audit-principles/
ISSAI - 400 - Compliance Audit Principles
Summary
The principles in ISSAI 400 can be used in three ways:
– as a basis for the development of standards;
– as a basis for the adoption of consistent national standards;
– as a basis for adoption of the Compliance Audit Guidelines as authorative standards
ISSAI 400 provides detailed information on the following:
a)The compliance auditing framework and the different ways in which audits are
conducted
– the objective of compliance auditing
– characteristics of compliance auditing
– the different perspectives of compliance auditing
b) The elements of compliance auditing
– authorities and criteria
– subject matter
– the three parties
– assurance
c) The principles of compliance auditing
c.1) General principles
– professional judgement and scepticism
– quality control
– audit team management and skills
– audit risk
– materiality
– documentation
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– communication
c2) principles related to the audit process
– planning and designing
– audit evidence
– evaluating audit evidence and forming conclusions
– reporting
– following up
It constitutes the basis for compliance auditing in accordance with the ISSAIs.
IFPP Category
INTOSAI Standards
Evolution
Endorsed as Reporting Standards in Government Auditing in 2001
Content reformulated and endorsed as Fundamental Principles of Compliance
Auditing in 2013
With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), renamed Compliance Audit Principles with editorial
changes in 2019
https://www.issai.org/pronouncements/issai-4000-compliance-audit-standard/
ISSAI - 4000 - Compliance Audit Standard
Summary
The Compliance Audit Standard is developed to assist SAIs in applying the INTOSAI
Auditing Standards, particularly in their work on reporting on compliance.
ISSAI 4000 is structured in four sections:
Section 1 establishes the authority of the International Standard for Compliance
Auditing and how Supreme Audit Institutions (SAIs) can refer to it in their audit reports.
Section 2 defines compliance auditing and its objectives, as well as the principles
underlying the concept of compliance.
Section 3 consists of general requirements for compliance auditing. These requirements
shall be considered prior to commencement and throughout the audit process.
Section 4 contains requirements related to the main stages of the audit process itself.
IFPP Category
INTOSAI Standards
Evolution
Endorsed as Compliance Audit Guidelines – General Introduction in 2010
Revised and endorsed as Compliance Audit Standard in 2016
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With the establishment of the INTOSAI Framework of Professional
Pronouncements (IFPP), editorial changes were made in 2019
Ngoài ra, INTOSAI bổ sung hệ thống hướng dẫn, gồm:
INTOSAI Guidance
SAI Organisational Guidance GUID 1900-1999
Supplementary Financial Audit Guidance GUID 2900-2999
Supplementary Performance Audit Guidance GUID 3900-3999
Supplementary Compliance Audit Guidance GUID 4900-4999
Other Engagements GUID 6500-6999
Subject Matter Specific Guidance GUID 5000-5999
Other Guidance GUID 9000-9999
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