Status of all ongoing projects in the Strategic Development Plan for 2017-2019
An overview of the status of all ongoing projects for the Strategic Development Plan for 2017-2019. The figure in each project shows the progress of the project.
- Status of all ongoing projects in the Strategic Development Plan for 2017-2019
- SDP 1.3 GUID 2900 Guidance to the financial auditing standards
- SDP 2.3 GUID 5000 Guidance on carrying out combined audits in accordance with mandate of SAI
- SDP 2.5 GUID 5150 Consolidated and improved guidance on understanding internal control in an audit
- SDP 2.6 GUID 5160 Guidance on using the work of internal auditors
- SDP 2.7 GUID 5320 Guidance on Performance Audit on Privatisation
- SDP 2.7 GUID 5340 on the Audit of Public-Private Partnership (PPP)
- SDP 2.8 GUID 5101 Guidance on Audit of Security of Information Systems
- SDP 2.11 GUID 5280 Guidance for Public Procurement Audit
SDP 1.3 GUID 2900
Guidance to the financial auditing standards
Responsible Goal Chair: PSC
Subcommittee: FAAS
FIPP LO: Toma Donchev
FIPP LO Shadow: Alexandra Popovic
The project was divided into an ISSAI 2000 and a GUID 2900.
Project Proposal – approved by FIPP November 2017
Exposure Draft approved by FIPP April 2020 – Explanatory Memorandum approved by FIPP June 2020.
Endorsement version – distributed by the PSC to be placed as an agenda item for FIPP meeting June 2021.
Read more at issai.org: Consolidate and improve INTOSAI practice notes to ISSAIs – GUID 2900 | IFPP
Endorsement version with Conclusion paper to be published with the GUID 2900 on issai.org – as approved by FIPP in the FIPP June 2021 meeting.
The GUID 2900 was endorsed by the Governing Board in 2021.
Read more at issai.org.
ISSAI 2000 was endorsed by the Governing Board in 2020
Read more at issai.org: Consolidate and improve INTOSAI practice notes to ISSAIs – ISSAI 2000 | IFPP
SDP 2.3 GUID 5000
Guidance on carrying out combined audits in accordance with mandate of SAI
Responsible Goal Chair: PSC
Subcommittee CAS
FIPP LO: Josephine Mukomba
FIPP LO Shadow: Mahmood Mahmood
Project Proposal – Conditionally approved by FIPP December 2019
An outline and the project proposal will be discussed further dependent on decisions by the PSC.
Project now pending within the PSC.
SDP 2.5 GUID 5150
Consolidated and improved guidance on understanding internal control in an audit
Responsible Goal Chair: PSC
Subcommittee ICS
FIPP LO: Toma Donchev
FIPP LO Shadow:
Project now pending within the PSC and the subcommittees.
SDP 2.6 GUID 5160
Guidance on using the work of internal auditors
Responsible Goal Chair: PSC
Subcommittee ICS
FIPP LO: Toma Donchev
FIPP LO Shadow: Gerhard Ross
Project Proposal – Updated by SC and approved by FIPP September 2020.
A revised Project Proposal was placed on the agenda for the FIPP meeting June 2022. The project group will now work simultaniously with the project proposal and an early draft of a GUID to be discussed further in a FIPP meeting second half of 2022.
SDP 2.7 GUID 5320
Guidance on Performance Audit on Privatisation
Responsible Goal Chair: KSC
Working Group on Privatization (WG-Priv)
FIPP LO: Gerhard Ross
FIPP LO Shadow: Lissa Lamarche
Project Proposal – Approved by FIPP March 2019
Exposure Draft and Explanatory Memorandum – Approved by FIPP April 2021
The draft has been on a INTOSAI Community Hearing, issai.org: Consolidating and aligning guidance for audits of Privatisation with ISSAI 100 – GUID on privatisation | IFPP
Endorsement Version distributed by the KSC to be placed on the agenda for the FIPP September meetings 2021.
Endorsement version with Conclusion paper to be published with the GUID 5320 on issai.org – as approved by FIPP in the FIPP September 2021 meeting.
The GUID 5320 was endorsed by the Governing Board in 2021.
Read more at issai.org.
SDP 2.7 GUID 5340
on the Audit of Public-Private Partnership (PPP)
Responsible Goal Chair: KSC
Working Group on Public Private Partnership (WGP)
FIPP LO: Beryl Davies
FIPP LO Shadow: Josephine Mukomba
Project Proposal – Approved by FIPP June 2019
An Exposure Draft with Explanatory Memorandum was discussed in the April FIPP meeting 2022. The project is now pending within the KSC
SDP 2.8 GUID 5101
Guidance on Audit of Security of Information Systems
Responsible Goal Chair: KSC
Working Group on IT Audit (WGITA)
FIPP LO: Einar Gørrissen
FIPP concluded that the endorsement version is not ready for approval in June 2019.
Project Proposal – approved by FIPP November 2017
Exposure Draft and Explanatory memorandum – approved by FIPP November 2018
Endorsement version with Disposition table – conclusion FIPP June 2019,
An updated Exposure Draft for the GUID 5101 was discussed at the FIPP April 2022 meeting. A revised version of the draft is expected to be distributed for discussion at a FIPP meeting in the second half of 2022.
The revised Exposure Draft for the GUID 5101 with Explanatory Memorandum was approved at the FIPP February 2024 meeting and is now on a 90 days exposure period at the issai.org. You will find the call for comments at the issai.org here.
For more information see: Guidance in audit of security of information systems | IFPP (issai.org)
SDP 2.11 GUID 5280
Guidance for Public Procurement Audit
Responsible Goal Chair: KSC
INTOSAI Working Group on Public Procurement Audit
FIPP LO: Beryl Davies
FIPP LO Shadow: Chandra Bhandari
Project Proposal – Approved by FIPP March 2018
Exposure Draft with Explanatory Memorandum approved by FIPP February 2022.
Endorsement version – distributed by the KSC to be placed as an agenda item for FIPP meeting September 2022. Read more at issai.org: Public Procurement audit | IFPP (issai.org)
Endorsement version with Conclusion paper to be published with the GUID 5280 on issai.org – as approved by FIPP in the FIPP September 2022 meeting.
The GUID 5280 was endorsed by the Governing Board / INCOSAI in November 2022. Read more at issai.org.