ISSAI Implementation Initiative

The 3i Programme


The 20th INTOSAI Congress (South Africa, 2010) adopted a comprehensive set of International Standards of Supreme Audit Institutions (ISSAI) that cover the core audit disciplines of financial, performance and compliance audits. The adoption of the ISSAI represents a milestone in the strengthening of the global public sector audit profession. INTOSAI called upon its members to use the ISSAI framework as a common framework of reference for public sector auditing and implement the ISSAIs in accordance with the mandate and national regulations of the respective SAIs. [...]


Objectives of the 3i Programme (First Phase)

The main objectives of the 3i Programme are:

  • To assess needs at regional and SAI level regarding ISSAI implementation at level 2 and level 4 (financial, performance and compliance audit) of the ISSAI framework.
  • To create capacity for implementation of ISSAI in INTOSAI regions [...]


Expected Outcomes for English Speaking INTOSAI Regions

The expected outcomes are:

  • Development of iCATs for level 2 ISSAIs and financial audit, performance audit and compliance audit ISSAIs at level 4.
  • ISSAI based Audit Template Manuals and Model Audit Files for financial audit, performance audit and [...]