INTOSAI Strategic Development Plan 2023-2028

Vision and strategic rationale for developing the IFPP

The INTOSAI’s vision for developing the IFPP is To enhance the understandability and the recognition of the INTOSAI professional pronouncements both with SAIs and with external stakeholders and thereby encourage increased and consistent application of the ISSAIs leading to a global improvement in audit quality

To pursue INTOSAI’s vision for developing the IFPP, the INTOSAI SDP 2023-2028 defines the following five strategic initiatives:

THE ‘A’ INITATIVE Improving accessibility to the pronouncements

THE ‘T’ INITATIVE Developing clear and consistent terminology for the IFPP

THE ‘P’ INITAITVE Updating the content and presentation of the INTOSAI Principles

THE ‘I’ INITATIVE Ensuring the clarity of the ISSAIs

THE ‘G’ INITAITVE Developing a better approach to providing guidance

Process SDP initiatives February 2025-June 2025->

Milestone Plan

February 2025: Each initiative is invited to separate meetings, for an initial discussion on Scope with project leads (+ whom the leads wish to attend from the project), the FIPP LO group, the FIPP Chair and Vice-Chair and the PSC Secr.

Important documents that can be useful for the development of the project proposal

Harmonisation Project Report
- Hereunder detailed information on the Harmonisation project content
Final report on the review and analysis of the IFPP / Component 1 Report
Presentation FIPP Chair at Core Group meeting related to the Project Proposal Stage 27 January 2025

Timeline:

Now -> 10 March: Project groups work on the scope and limits of scope
10 March: Distribute scoping paper to FIPP for meeting
The project groups continue working on the scope and/or project proposal
25 March and 27 March Scope: to be discussed at the FIPP March online meeting
FIPP in-person meeting May 2025: FIPP discuss the project proposals with project groups.
FIPP June meeting: FIPP discuss/appraise/approve/vote on the project proposals
PSC SC 26-27 June
FIPP August/September meeting: Continuation: FIPP discuss/appraise/approve/vote on the project proposals
PSC SC 30 September 2025
INCOSAI/Governing Board 27-31 October 2025

Sequence of initiatives

With a view to advancing as quickly as possible and ensuring that the work is of good quality, the initiatives need to run in parallel where feasible while maintaining a sequence of tasks that allows for the effective coordination and division of work between the initiatives

The ‘T’-initiative will provide terminology and language conventions for implementation through the revisions of INTOSAI-Ps and ISSAIs under the ‘P’-initiative and the ‘I’-initiative. The ‘t’-initiative will also provide a basis for distinguishing application material within the ISSAIs from the issues of guidance considered under the ‘G’-initiative. In the initial phase, the progress of the ‘T’-initiative may therefore affect the timing of the other initiatives. The Goal Chairs and FIPP will maintain close coordination and collaboration on all aspects of the order and timeline of tasks during the execution of the SDP 2023-2028.