INTRODUCTION TO THE INTOSAI FRAMEWORK FOR PROFESSIONAL PRONOUNCEMENTS-IFPPBy Ms. K. Ganga, Deputy Comptroller & Auditor General (CRA & IS), O/o the CAG of India, New Delhi

In 2015, an important development took place in INTOSAI standards setting. A Common Forum was created by the three INTOSAI Goal Chairs¹ , namely, the Professional Standards Committee (PSC), the Knowledge Sharing Committee (KSC) and the Capacity Building Committee (CBC). It comprised of fifteen members and a Chair who were experts from different audit fields, chosen by the three INTOSAI Goal Chairs,with the endorsement of the INTOSAI’s Governing Board² . Its task was to propose a framework of standards for the INTOSAI, as a result of review of the erstwhile INTOSAI Standards for Supreme Audit Institutions (ISSAI) framework. The Common Forum drew up the INTOSAI Framework of Professional Pronouncements (IFPP) during 2016 after extensive deliberations within INTOSAI as well as with the external stakeholders of INTOSAI and submitted the proposal for approvalof the Governing Board of the INTOSAI.

The XXII International Congress³ of Supreme Audit Institutions (INCOSAI) held in Abu Dhabi in December 2016 introduced significant changesforthe INTOSAI standards setting.

Firstly, it endorsed the INTOSAI Framework of Professional Pronouncements (IFPP) as the new standards framework of the INTOSAI, by restructuring the existing ISSAI framework.The new framework provides a clear classification criteria for INTOSAI Principles, INTOSAI Standards and INTOSAI Guidance. In addition, it also provides for future Competency Standards and Guidance for professional staff of SAIs. More importantly, the IFPP explains the distinction between documents that are classified as Standards that SAIs must mandatorily follow to claim ISSAI compliance, and Guidance documents that are not mandatory, but useful for the SAIs in implementing the Standards. Last but most important, the IFPP centres around ISSAI 100 which provides the fundamental grounding for public sector auditing thereby ensuring that all Standards and Guidance ultimately flow from the principles established under ISSAI 100. An important feature of the new framework is that some of the pronouncements like INTOSAI Govs are being phased out or rewritten, so this category of pronouncements no longer exists, though useful portions of these pronouncements are being rewritten in the form of Guidance addressed to the SAIs and auditors.

Secondly, the INCOSAI endorsed a number of substantial changes in its due process⁴- the procedures by which it issues professional standards an other pronouncements. Main components of these changes were:

• Establishment of the Common Forum as a permanent standards setting body of the INTOSAI to be known as the Forum for the INTOSAI Professional Pronouncements, FIPP, to provide more quality and consistency to the new standards Framework. The pronouncements in the IFPP are produced by the different sub committees and working groups under the three Goal Chairs. FIPP’s role is to approve new INTOSAI pronouncements by ensuring that the Due Process⁵ is followed at different stages of developing the pronouncements, before their endorsement by the Governing Board and the Congress. Thus, FIPP serves as a single entry point for all INTOSAI pronouncements (produced within CBC, KSC and PSC) into the Framework.

• Introduction of a Strategic Development Plan (SDP) which refers to the general strategy and working plan for the development of IFPP in a clear, consistent and adequate manner. Along with FIPP, the SDP acts as a single gateway to the IFPP, as only those projects which are approved in the SDP can give rise to addition, revision or withdrawal of pronouncements in the IFPP. The first SDP 2017-19, has been put in place to ensure that the pronouncements in the erstwhile ISSAI framework are reviewed/ updated/ reclassified/ renumbered/ phased out , as the case may be, and are migrated to the IFPP by 2019.

As the Chair of FIPP, I had the opportunity to introduce the proposal for the IFPP and the work of FIPP to the delegates attending the XXII INTOSAI Congress at Abu Dhabi. The proposal for IFPP received an overwhelming support and formal endorsement by the Congress and FIPP became a permanent body of INTOSAI for standard setting. I invite you to click the video below to see my recorded message and learn more about the IFPP and FIPP.