THE ‘T’ INITIATIVE Developing clear and consistent terminology for the IFPP
Ambition and output
The ambition for this ‘T’ initiative is to define the terminology that will be used in all future professional pronouncements and when updating the current ones. Future revisions and updates of the terminology will be carried out when relevant. The terminology developed will be based on the concepts defined in ISSAI 100 Fundamental principles of public sector auditing, and the additional concepts defined in other key pronouncements. The resulting terminology will include the professional language for different types of audit and steps in the audit process as well as the concepts used to define the authority of the ISSAIs and what it means to comply with them.
The output of this ‘T’ initiative will be:
- a glossary of key terms for professional practice used within the IFPP defined in the official INTOSAI languages;
- a set of language conventions that will provide the basis for all future development or revision of content in the IFPP;
- a solution for how consistent application of the terminology developed can be sustained across the IFPP in future.
The INTOSAI pronouncements were developed over many years by different teams and working bodies. This has resulted in some inconsistent use of terminology, as well as outdated content. The individual pronouncements provide definitions of certain key terms but there is currently no consolidated glossary. These were also the major findings and conclusions from the Final report on the review and analysis of the IFPP. In order to be able to clarify the content of ISSAIs and other pronouncements, an important first step is therefore to develop clear and consistent terminology for the IFPP, focusing on substance rather than form.
The ‘T’ initiative includes activities related to
- establishing a list of terms and definitions currently used in the IFPP, identifying where clarity could be improved and addressing multiple terms covering the same concept or issue;
- based on that list and accompanying analysis, deciding on consistent terminology for use in any new pronouncements and when updating the current ones;
- ensuring that the same matters are described in the same way while emphasizing the key differences between audit types or other relevant circumstances.
The ‘T’ initiative aims to harmonise concepts and definitions across the pronouncements where relevant. This ambition should be achieved without moving away from the initial idea that the IFPP should provide the SAIs with standards for three audit types to be used according to the mandate of each SAI. The glossary and language conventions could potentially affect both current and new pronouncements.
The Core Group, consisting of the Goal Chairs, PFAC, CBC, KSC and PSC, the INTOSAI General Secretariat and FIPP have developed a concept paper describing the scope, approach and outcome of the ‘T’ initiative .
THE ‘T’ INITIATIVE Developing clear and consistent terminology for the IFPP
Responsible Goal Chair:
Project group:
FIPP LO:
