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:

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.