Strategic Development Plan

The term Strategic development plan for the INTOSAI Framework of Professional Pronouncements (SDP) refers to a general strategy and working plan for the development of the framework towards a clear, consistent and adequate set of professional pronouncements. Decisions on the organisation of the planning process and the content of the plan shall be taken by the Professional Standards Committee Steering Committee (PSC SC) with the consent of the chairs of the Capacity Building Committee (CBC), Knowledge Sharing Committee (KSC), and shall be based on proposals elaborated by FIPP.

FIPP members are appointed SDP-projects and will act as Project Officer / shadow Project Officer to each project in the Strategic Development Plan (SDP).

The role of the Project Officer is defined in the Annex 2 of the Working Procedures of the Forum for INTOSAI Professional Pronouncements (FIPP). The Project Officer is the link between FIPP and the project group, and in this function, seeks to help explain FIPP’s expectations to the project group. The Project Officer may attend project group meetings, but is under no obligation to do so. When dealing with the subject matter of the project proposal/draft pronouncements, the Project Officer should apply professional judgment – for example in relation to the due process, compatibility with ISSAI 100 or in relation to any other subject matter specific information. The Project Officer should bring relevant issues discussed with the project group to the attention of FIPP.

For an overview of the status of the projects in the SDP 2017-2019 and the SDP 2020-2022, see

The current Strategic Development Plan 2023-2028 was endorsed by the INTOSAI Governing Board in November 2023. All information regarding the elaboration of the SDP 2023-2028 are available here: Elaboration of the new Strategic Development Plan 2023-2028.